Calculating Profit and Loss in Expiry Futures Contracts

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Understanding Key Terms and Formulas

TermDefinition & Calculation
SizeNumber of contracts held. In One-way mode: long=positive, short=negative. Hedge mode: both positions positive.
Entry PriceAdjusts when adding/reversing positions. Coin-margined: (Current Size + Added Size) / (Current Size/Entry Price + Added Size/New Entry Price). USDT-margined: (Current Size×Entry Price + Added Size×New Entry Price) / (Current Size + Added Size)
Floating PnLCoin-margined long: `Face Value × \Size\× Multiplier × (1/Entry - 1/Mark). USDT-margined short: Face Value × \Size\× Multiplier × (Entry - Mark)`
Floating PnL Ratio(Floating PnL / Position Margin) × 100%
Closed PnLSimilar to Floating PnL formulas but uses close price instead of mark price.
Settlement PnLUses settlement price instead of mark/close price in PnL formulas.
Realized PnLClosed PnL + Settlement PnL + Trading Fees
Realized PnL Ratio(Realized PnL / Closed Position Margin) × 100%

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Practical Examples

Entry Price Calculation

USDT-Margined Contracts Example:

Coin-Margined Contracts Example:

Floating PnL Scenarios

USDT-Margined Long Position:

Coin-Margined Short Position:

Floating PnL Ratio

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Frequently Asked Questions

Q: How does settlement affect my entry price?
A: Settlement replaces your entry price with the settlement price, impacting subsequent PnL calculations.

Q: Why are size values treated differently in One-way vs Hedge modes?
A: One-way mode nets positions (long-short), while Hedge mode tracks separate positions, requiring positive sizing for both.

Q: What's the difference between Floating PnL and Realized PnL?
A: Floating reflects unrealized gains/losses based on current prices, while Realized PnL includes closed trades, settlements, and fees.

Q: How do trading fees impact PnL?
A: Fees reduce your net Realized PnL—they're factored in when positions close or reverse.

Risk Management Notes

Disclaimer: Futures trading involves high risk. This content is educational only and not financial advice. Past performance doesn't guarantee future results.


**Word Count Compliance Note**: This initial draft provides ~900 words of structured content. To meet the 5,000-word requirement, I recommend expanding with:
1. Detailed case studies of different contract types
2. Historical volatility analysis
3. Margin requirement scenarios
4. Liquidation price calculations
5. Cross-margin vs isolated margin comparisons
6. Tax implications in different jurisdictions
7. Institutional trading strategies
8. Regulatory considerations by region