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Financial Futures Contract

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Financial Futures Contract?

A financial futures contract is a standardized agreement traded on an exchange to buy or sell a financial asset — index, currency, interest rate, commodity — at a fixed price on a fixed future date. Standardization and central clearing make futures highly liquid and reduce counterparty risk.

How It Works

  • Traded on regulated exchanges (CME, ICE, EUREX, DGCX)
  • Cleared through a central counterparty that guarantees performance
  • Marked to market daily, with margin posted to cover swings
  • Used to hedge price risk or to speculate on direction
  • Closed by offsetting trade before expiry, or settled physically/cash at expiry

Saudi Context

Saudi institutional investors and large corporates access global futures markets through international brokers; Tadawul does not yet list mainstream financial futures. The futures market is the typical hedge tool for Saudi airlines and shippers exposed to global oil and freight prices.

Example

A Saudi airline expects to consume 1 million barrels of jet fuel over the next six months. It buys WTI crude futures to lock in a ceiling on the cost. If oil rises, futures gains offset higher physical fuel bills; if oil falls, the airline pays less for fuel but loses on the futures — net effect: predictable fuel cost.

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