交割结算价

若拍卖价低于该货物的交割结算价，有关费用由买方承担。

Where the auction price is lower than the settlement price for delivery , relevant expenses shall be borne by the buyer .

若拍卖价高于该货物的交割结算价，价差部分作为交易所的营业外收入。

Where the auction price is higher than the settlement price for delivery , the difference shall be regarded as the non-business income of the exchanges .

股指期货合约最后交易日收市后，交易所以交割结算价为基准，划付持仓双方的盈亏，了结所有未平仓合约。

After the last trading day of a stock index futures contract ended , the exchange shall , based on the final settlement price , transfer the profits and losses of both parties of the positions and terminate all the open contracts of positions .

在交易所买入货物时，按交割结算价，借记“交割货物”、“应交税金应交增值税”科目，贷记“应付保证金卖方会员”科目。

When the exchanges purchases the goods , it should debit the accounts of " delivery of goods " and " taxes payable value added taxes payable " and credit the title of " earnest money payablepayable margin seller member " according to the settlement price for delivery .