The difference between futures positions held overnight, positions gained and lost, and positions closed: positions gained and lost, as opposed to positions closed. Also known as book profit and loss or floating profit and loss. Based on 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. ? The liquidation profit and loss is relative to the position profit and loss. Gains and losses of futures traders when they actually close their positions.

Position gain and loss is an unrealized gain and loss, which is usually not recognized as investment income according to the income of accounting subjects in realization principle. 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.