Reference profit and loss is divided into two words, reference+profit and loss.
Reference means the following two reasons:
1. CCB is a fund institution, so the data displayed can only be said to be a reference;
Besides, all the data you can see is history. For example, if you look at the net value of the fund and your market value, there must be a date. These figures only represent the situation on this day. And if the fund is really redeemed, the money received may not be this figure, because there will be changes after the first day, and secondly, the redemption fee should be reduced.
Profit and loss refers to the current market value MINUS the principal, with a positive number indicating the current floating profit and a negative number indicating the floating loss.
Tip: to see these data, we must first look at the time. Data and time are in one-to-one correspondence.
Position profit and loss, as opposed to position profit and loss. Also known as book profit and loss or floating profit and loss. It is the difference between the position value of the contract held by the trader at the closing of the transaction and the original position value according to the settlement price of the day. 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.
Cumulative profit and loss refers to the cumulative profit and loss of futures contracts from the opening of positions to the settlement date. It can be reflected in the futures investment income account, or it can be reflected by setting the position gain and loss of the secondary account under futures, which is different from the unrealized futures investment gain and loss.
The Interim Provisions of the Ministry of Finance on Financial Management of Commodity Futures Trading clearly states that "the floating profit and loss of exchange members shall not be calculated 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 profits of customers shall not be calculated as the margin required for opening new positions. "
If the position gains and losses do not meet the confirmation conditions, they should be regarded as contingent liabilities and contingent assets, and they need to be disclosed or not disclosed in accordance with relevant regulations without accounting treatment.
When the position income is negative, it only shows that the investor's current position is in a state of loss, which does not mean that the investor's accumulated income is in a state of loss. Negative position returns usually only show the position returns of the day. If the money earned by investors before is greater than the current position loss, then investors are generally profitable. Position gains and losses, as opposed to liquidation gains and losses, are also called book gains and losses or floating gains and losses. The difference between the position value of the contract held by the trader at the closing of the transaction and the original position value, the position gains and losses are unrealized gains and losses, which are usually not recognized as investment income according to the income of accounting subjects in realization principle.