Classification of floating gains and losses: floating gains and losses can be divided into current floating gains and losses and accumulated floating gains and losses.
Under the daily debt-free settlement system, the exchange adopts the concept of floating profit and loss of the day.
Cumulative floating profit and loss: refers to the cumulative profit and loss of futures contracts from the opening of positions to the settlement date; The floating profit and loss of the day refers to the profit and loss generated on a trading day during the holding period.
The calculation formula is as follows:
Floating profit and loss of the day = (settlement price of the day-settlement price of the previous trading day) × position.
The floating profit and loss on the opening day is calculated according to the difference between the settlement price and the opening price on that day.
Cumulative floating profit and loss = (selling transaction price-settlement price of the day) × selling volume
Or = (settlement price of the day-purchase transaction price) × purchase amount
The result of the above calculation is that positive numbers are floating profits and negative numbers are floating losses.