First, an example of mark-to-market profit and loss.
Suppose a customer opens an account with a capital of 50,000 yuan and buys 5 lots of soybeans one day. The opening price is 3 150 and the closing price is 3 135. Floating profit and loss are:
(3 135-3 150) yuan/ton ×5 lots × 10 tons/lot =-750.
The opening (fund) balance is 50,000, and the closing balance is 50,000-750 = 49,250 (for simplicity, the handling fee is not considered).
The gains and losses marked to market are:
(3 135-3 150)×5× 10=-750
Customer equity at the beginning of the period is 50,000, and customer equity at the end of the period is 50,000-750 = 49,250.
If the position is still open the next day and the settlement price is 3 170, the floating gain and loss is:
(3 170-3 150)×5× 10= 1000
The opening balance is 50000, and the closing balance is 50000+ 1000=5 1000.
The gains and losses marked to market are:
(3 170-3 135)×5× 10= 1750
At the beginning (the end of the last trading day), the customer's equity was 49250, and at the end, the customer's equity was 49250+ 1750=5 1000.
Second, close the profit and loss.
Liquidation profit and loss refers to the profit or loss after liquidation in futures trading. Futures liquidation refers to the behavior of contract investors to buy or sell contracts with the same variety code, quantity and delivery month but the opposite trading direction, and then liquidate them. Liquidation gains and losses can be divided into liquidation gains and losses on the same day and liquidation gains and losses. The profit and loss of closing positions on the same day refers to the profit and loss of opening and closing positions on the same day, and the profit and loss extended to closing positions refers to the profit and loss of closing positions on the previous opening day.
Three. Futures floating profit and loss
Futures floating profit and loss, also known as floating profit one by one, refers to the profit and loss of positions relative to the opening price. For example, if you buy 1 rebar at 2580, no matter how many trading days have passed, the price is 2620, and the floating profit and loss is 400 yuan. Note that the floating profit and loss is the difference between the price and the opening price. The floating profit and loss represents the profit and loss of your position from the opening to the opening. Floating profit and loss. That is, the settlement institution calculates the floating profit and loss of the open positions of the members according to the settlement price of the transaction on that day, and determines the amount of the deposit payable for the open positions. 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 margin, otherwise it will be forced to close the position.