At the end of each trading day, the end-of-day settlement price is determined as the basis for the Vietnam Securities Depository (VSD) to offset and settle profits/losses for transactions occurring during the day or the value of positions held as follows:

• For newly opened contracts during the day:
  Profit/loss for newly opened positions = (End-of-day settlement price—transaction price) x Multiplier x Number of contracts.
• For contracts held:
  Profit/loss for existing positions = (End-of-day settlement price—end-of-day settlement price of the previous day) x Multiplier x Number of contracts.

Settlement time:

• If the investor's derivative securities account has a net loss: The investor must settle the total amount of losses incurred no later than 8:30 a.m. on the next working day.
• If the investor's derivative securities account has a net profit: The investor will receive the total accrued profits before 9:00 a.m. on the next working day.