MODEL CONTRACT ACCOUNTING OPERATIONS FUTURES ON THE ELECTRICITY MARKET IN THE DAY AHEAD
Journal: AUDITOR
№ 24
, 2014
Rubrics: ACCOUNTING AND REPORTING
Authors:
Type:
Article
Pages:
from 67
to 71
Status:
Published
Received:
25.12.2014
Accepted:
25.12.2014
Published:
25.12.2014
Language:
Russian
Keywords:
day-ahead market, balancing market, forward-futures contracts, spot price, futures price, margin accounts, contract accounting
Abstract (English):
At present, the liberalization of the wholesale electricity market during the transition to the free (market) price of electricity becoming more and more classical nature of the forward-futures trading. In these circumstances, requires the transformation of the traditional electric power accounting system on a contractual accounting of forward-futures transactions related to electricity trade. In this article the author made an attempt to develop a general scheme of registration process of reflection of the forward-futures transactions electricity trade on the day ahead market and the balancing market.
At present, the liberalization of the wholesale electricity market during the transition to the free (market) price of electricity becoming more and more classical nature of the forward-futures trading. In these circumstances, requires the transformation of the traditional electric power accounting system on a contractual accounting of forward-futures transactions related to electricity trade. In this article the author made an attempt to develop a general scheme of registration process of reflection of the forward-futures transactions electricity trade on the day ahead market and the balancing market.
Keywords:
day-ahead market, balancing market, forward-futures contracts, spot price, futures price, margin accounts, contract accounting
day-ahead market, balancing market, forward-futures contracts, spot price, futures price, margin accounts, contract accounting
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