As for your confused profit and loss of future positions, I regret to tell you that there is something wrong with the topic, so don't entangle it. There are two mistakes. 1. When an investor's futures contract has reached its maturity date, he has participated in cash delivery, and the settlement price for cash delivery is the average price of the spot index in the last two hours. It is impossible to know the final delivery profit and loss only by knowing the current closing price. I estimate that this topic came out very early, and the trading rules based on it should be different from the current rules. Second, even if the final settlement price is the current closing price, the profit and loss of the futures contract is simply 100x300x(3500-3400), not 100x300x(3500-3324) in the answer. This is the future position. How can I add or subtract the spot index?
Many futures books and even textbooks in China are quite imprecise. If you doubt him, you must doubt him.