Model contract accounting operations futures on the electricity market in the day ahead

S. Furtseva

doi:10.12737/12848

MODEL CONTRACT ACCOUNTING OPERATIONS FUTURES ON THE ELECTRICITY MARKET IN THE DAY AHEAD Model contract accounting operations futures on the electricity market in the day ahead

АА Аа

Published in Auditor · Issue 24 · Pages 67–71 · Rubric: ACCOUNTING AND REPORTING

DOI: https://doi.org/10.12737/12848

Received: 25.12.2014 Accepted: 25.12.2014 Published: 25.12.2014 Language of publication: RUS

Authors

S. Furtseva

ABSTRACT

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

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GOST

Furtseva S. Model contract accounting operations futures on the electricity market in the day ahead // Auditor. 2015. no. 24. pp. 67-71. DOI: https://doi.org/10.12737/12848. (Date of access 09.10.2026).

MLA

S. Furtseva. "Model contract accounting operations futures on the electricity market in the day ahead." Auditor.24 (2015): 67-71. DOI: https://doi.org/10.12737/12848.

APA

Furtseva S. (2015). Model contract accounting operations futures on the electricity market in the day ahead. Auditor(24), 67-71. https://doi.org/10.12737/12848

Chicago

S. Furtseva. "Model contract accounting operations futures on the electricity market in the day ahead." Auditor, no. 24 (2015): 67-71. https://doi.org/10.12737/12848.

WIKI

{{cite journal | author = Furtseva S. | title = Model contract accounting operations futures on the electricity market in the day ahead | journal = Auditor | year = 2015 | issue = 24 | pages = 67-71 | doi = 10.12737/12848 }}

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MODEL CONTRACT ACCOUNTING OPERATIONS FUTURES ON THE ELECTRICITY MARKET IN THE DAY AHEAD Model contract accounting operations futures on the electricity market in the day ahead

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