The calculation method of floating profit and loss is: floating profit and loss = (settlement price of the day-opening price) × position × contract unit-handling fee. If it is positive, it means that it is a long floating profit or a short floating loss, that is, the price increase after the long position is a long floating profit, and the price increase after the short position is a short floating loss. If it is negative, it means the floating loss of bulls or the floating profit of bears, that is, the price drop after bulls means the floating loss of bulls, or the price drop after bears means the floating profit of bears. If the margin is not enough to maintain the open position contract, the settlement institution will inform the meeting to make up the difference before the market opens the next day, that is, to add the margin, otherwise it will be forced to close the position. If there are floating profits, members can't put forward the profit part, unless the liquidation contract is closed in the future, and the floating profits become actual profits.
Position profit and loss, as opposed to position profit and loss. 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. 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.