Position profit and loss, as opposed to position 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 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.

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.

Extended data

The Ministry of Finance [1997] No.44 Interim Provisions on Financial Management of Commodity Futures Trading clearly stipulates: "Floating profit and loss, also known as position profit and loss, refers to the potential profit and loss calculated according to the initial transaction price of the contract and the settlement price on the settlement date." There are the following provisions on floating profit and loss: the exchange "shall not calculate the floating profit and loss of members as the margin required for opening new positions"; The futures brokerage institution shall adjust the amount of the customer's margin deposit account on a daily basis according to the floating profit and loss of the customer.

The floating profit of customers shall not be calculated as the margin required for opening new positions "; Futures investment enterprises "have not yet conducted reverse transactions to buy or sell futures contracts, resulting in floating gains and losses due to price fluctuations in the futures market. "

The enterprise shall adjust the amount of the margin account according to the floating profit and loss list and capital settlement sheet issued by the futures brokerage institution or the futures exchange, and set up a special account for the excess of property losses to be handled accordingly, which shall not be included in the current profit and loss, but it shall be stated in the annual financial report that "floating losses cannot be included in the current profit and loss in advance".

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