Contrary to the settlement of profit and loss. Also known as book profit and loss or floating profit and loss. According to the settlement price of the day, the difference between the position value of the contract held by the trader at the closing of the transaction and the original position value. Position gains and losses belong to unrealized gains and losses, which are usually not recognized as investment income according to the realization principle of accounting attention income.

However, due to the high risk of futures investment, it is necessary to disclose it in order to provide decision-making information to users of financial statements. Therefore, it can be reflected in the futures investment income account, and it can also be reflected by setting the position gain and loss of the secondary subject under futures, which is different from the realized futures investment gain and loss.

Classification of floating profit and loss

Floating gains and losses are divided into cumulative floating gains and losses and current floating gains and losses. Under the daily debt-free settlement system, the exchange adopts the concept of floating profit and loss of the day.

Cumulative floating profit and loss refers to the cumulative profit and loss of futures contracts from the opening of positions to the settlement date; The floating profit and loss of the day refers to the profit and loss generated on a trading day during the holding period. The calculation formula is as follows:

Cumulative floating profit and loss = (selling transaction price-settlement price of the day) × selling volume

Or = (settlement price of the day-purchase transaction price) × purchase amount

The result of the above calculation is that positive numbers are floating profits and negative numbers are floating losses.

Floating profit and loss of the day = (settlement price of the day-settlement price of the previous trading day) × position.

The floating profit and loss on the opening day is calculated according to the difference between the settlement price and the opening price on that day.

Extended data:

What is the difference between floating profit and loss and closing profit and loss?

1. Floating profit and loss refers to the potential profit or loss of the position contract of a member company with the fluctuation of the contract price, and is an important indicator reflecting the futures trading risk. Liquidation gains and losses refer to the inevitable gains and losses when members will hold contracts for liquidation transactions.

The difference between floating gains and losses and closing gains and losses is that floating gains and losses are unrealized gains and losses of position contracts, reflecting the potential profit opportunities or loss risks of members on the same day; Liquidation gains and losses are realized gains and losses, which should be calculated according to the difference between the initial transaction price of the contract, the liquidation price and the liquidation amount, reflecting the accumulated liquidation gains and losses of members.

2. The futures exchange's accounting for members' profit and loss includes floating profit and loss and closing profit and loss. Under the daily debt-free settlement system, the exchange uses the concept of floating gains and losses on the same day, which refers to the gains and losses generated on a trading day during the holding period; The floating profit and loss on the opening day is calculated according to the difference between the settlement price and the opening price on that day.

3, futures investment enterprises in the position period, mainly accounting for the impact of floating profit and loss on futures margin, the floating profit and loss accounting of position contracts will not be confirmed. Only when additional margin is needed, because it involves the actual movement of enterprise funds, the increased margin is included in accounting.

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