1. Futures contracts that have been closed. The floating gains and losses of closed futures contracts will be converted into realized gains and losses, which need to generate cash flow. When stipulating the cash flow, it should include the cash flow of this part of futures floating gains and losses.
2. Open futures contracts. The floating gains and losses of open futures contracts are not realized and will not generate cash flow. When stipulating the cash flow, the cash flow of this part of futures floating gains and losses should not be included.
Futures floating gains and losses refer to unrealized gains or losses, reflecting the changes in the market value of futures contracts. The cash flow of designated futures floating gains and losses needs to be calculated in combination with the actual trading situation, especially the closed and open futures contracts, in order to accurately reflect the cash flow changes of transactions.