Debit: Transactional Financial Assets-Cost
Loans: bank deposits
When the futures investment realizes income, accounting entries:
Debit: bank deposit
Loan: investment income
When the book loss of futures investment occurs, accounting entries:
Debit: Trading financial assets-changes in fair value
Credit: gains and losses from changes in fair value
Accounting entries when futures companies add margin:
Debit: Transactional Financial Assets-Cost
Loans: bank deposits
When deciding not to do futures, accounting entries:
Debit: bank deposit
Changes in fair value gains and losses
Loan: Transactional Financial Assets-Cost
-Changes in fair value
yield