摘要：Keywords: Non Deliverable Forward, Cash Settlement ABSTRACT The movement of foreign exchange (forex) experienced a significant movement to attract some private actors to enter the foreign exchange market. Basically, investors invest only for investment purposes. But with the progress of the age is given several alternatives for investors to invest their money in the form of forward contracts. The aim in writing this paper is to investigate the characteristics of the transactions Non-Deliverable Forward (NDF), and to determine the method of calculation of Cash Settlement in investors' profit-loss account at Standard Chartered Bank. Non-Deliverable Forward transactions where the transaction is calculated using the method of Cash Settlement in which the calculation of earnings - income derived from foreign investors of the contract price with the price of foreign exchange now. Where the forward contract period is is seven days to one year.
