Appendix 4.18 Chart of Accounts for Futures Contracts - for Trading
Cash Account Deposit Account Cash Account
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Deposit according to TL contract
Collect money when liquidating the contract
Additional deposit
Pay when paying the contract
TC DT TK
TC CP TK
Deposit account amount increased according to the announcement of the Exchange
Margin account amount reduced according to Exchange announcement
DTBH TK
TS, HH, CK
Sales Contract - recorded at list price
Purchase contract - recorded at list price
(Transfer of underlying assets)
(Transfer of underlying assets)
Appendix Page 115 of 128
Appendix 4.20 Accounting chart at the option buyer - To hedge risks
Cash Account Advertising Activity Account Cash Account
Pay advertising fee Receive money from advertising contract Money paid according to advertising contract
TKDTTC CPTC GVHB CL TK Re-evaluating the advertising contract CL TK Re-evaluating the advertising contract TKDTTC CPTC GVHB
Profit margin When preparing the report, CL fair value QC When preparing the report, CL fair value Loss margin
QC activity is less than book value of inventory
Interest on QC contract purchase Market price
Cash Account
Profit from selling contract Price of option Price of option
Foreign Currency Account
Export price
Stock account
Book price
DTBH TK
Market price
Appendix Page 116 of 128
Appendix 4.21 Accounting chart at the option buyer - For trading
Financial revenue account, Option activity account, Financial stock account
No option exercise
Profitable advertising contract
HDC is at a loss
Cash Account
Interest on purchased QC contract
Foreign currency, goods, securities account
Market
Payment of advertising fee
Profit from sale of advertising contracts
Cash Account
Option price
Foreign currency account
Export price
DTBH TK
Market
Securities Account
Book price
Exercise option, net cash settlement
Appendix Page 117 of 128
Appendix 4.22 Accounting scheme at the seller of the option contract - Net cash settlement - Business purpose
Cash Account Advertising Activity Account Cash Account
Net payment of advertising contract
Receive advertising fee
TC DT TK
TC CP TK
Fair value of option increases - record Fair value of option decreases - record profit or loss
The buyer does not exercise the option at the end of the contract.
Appendix Page 118 of 128
Appendix 4.23 Accounting at the seller of an option contract - Transfer of underlying assets Business purpose
Revenue and Tax Account
Contract Account QC Account Cash Account
HDQC sells at a loss and collects premium on option contracts.
Market price Account Cash, receivables Receive money from selling underlying assets QC sell goods
Securities Account
Book price Option price Payment for purchase of underlying assets TC account
QC sell stock
Foreign currency account Loss account for advertising activities
Export price
QC for sale
Cash, Payables
QC buy goods, stocks, TT Loss
Price q/ select TK TS, Securities
Market
Foreign currency account
Market
Appendix Page 119 of 128
Appendix 4.24 Accounting for interest rate swap contracts, commodities - To hedge risks
Exchange Rate Difference Account Exchange Rate Difference Account
At the time of preparing the report, the swap contract is profitable.
Contract expired, write back to cancel
At the time of preparing the report, the swap contract had a loss.
Contract expired, write back to cancel
DTTC Account Cash Account DTTC Account
Periodically based on the amount received from Periodically based on the amount payable from
Loan hedging interest rate swap contract Loan hedging interest rate swap contract
TC CP TK TC CP TK
Periodically based on the amount received from
Interest rate swap contract to hedge loan risk
HB Teacher's Account
Periodically based on the amount payable from
Interest rate swap contract to hedge loan risk
HB Teacher's Account
Periodically based on the amount received from
Contract of exchange to prevent risks on selling price of goods
Periodically based on the amount payable from
Contract of exchange to prevent risks on selling price of goods
Appendix Page 120 of 128
Appendix 4.25 Accounting for currency swap contracts - To hedge risks
Exchange Rate Difference Account Exchange Rate Difference Account
At the time of preparing the report, the swap contract is profitable.
Contract expired, write back to cancel
At the time of preparing the report, the swap contract had a loss.
Contract expired, write back to cancel
Short-term and long-term loan accounts Cash accounts Short-term and long-term investment accounts
Record the amount received from the swap contract
Record the amount taken under the swap contract
TC DT TK
TC CP TK
Interest on the amount carried under the swap contract
Interest on the amount received from the swap contract
Short-term and long-term investment accounts
Short-term and long-term loan accounts
Recover the amount taken under the swap contract
Payment of the amount received from the swap contract
Appendix Page 121 of 128
Appendix 4.26 Accounting for interest rate swaps and commodity swaps - Business purposes
Financial DT Account, Swap Contract Account, Financial Stock Account
Receive money from swap contract
Payment under swap contract
Book value Book value
Interest
Net cash payment, record the amount received
Hole
Cash Account
Cash Account
Money received
Money spent
Interest
Net cash payment, record the amount of money spent
Hole
Appendix Page 122 of 128