Abstract
Futures are one of the subspecies of derivative financial instruments, the key purpose of operations with which is to extract additional revenue from the company, in addition, insurance against various financial risks, referred to as hedging. From an economic point of view, the «negative» value of futures (the «negative» variation margin) indicates that the cost of owning a contract exceeds the amount of losses from a negative price for them. 
 «Negative» variation margin is the company's expense covered by the Depository margin, in addition, it is a price change in a negative direction, a negative financial result for holding a futures contract after a trading day on the exchange.
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