These entries represent all debit and credit transactions that occur in the customer’s linked ICICI bank account or trading ledger for Futures & Options (F&O) trading. The narrations appear in the bank statement as EBA/F&O with trade date.

1. Debit Entries When You Place New Trades

Whenever the customer initiates a Futures & Options trade, the system posts a debit (DR) entry:

• For Futures Buy/Sell, the required margin amount (SPAN + Exposure) is debited.
• For Options Sell, required margin is debitedFor Options Buy, the premium amount is debited.

2. Profit or Loss Entries When You Square Off Positions

When the customer sells or squares off an existing Futures or Options position, the system posts either a credit (CR) or debit (DR) depending on the profit or loss.

• Profit on square-off → CR (credit)
• Loss on square-off → DR (debit)

3. Combined entries for strategy trades (Futures+ Option together)

For strategy trades where both Futures and Options are bought or squared off together, the bank or ledger displays a single combined entry.

• Combined Buy = Margin (Futures) + Premium (Options) debited together
• Combined Square-off = Net P/L credited or debited

4. Daily MTM (Mark-to-Market) Adjustments for Open Futures

For open Futures positions, daily Mark-to-Market (MTM) applies:

• MTM Credit is posted when the market moves in the customer’s favour.
• MTM Debit or Add Margin is posted when the position moves unfavourably and requires additional funds to maintain margin levels.

You can refer the Reports section >> Cash projection to view the same.

5. Upstreaming of Funds (Same-Day Transfer to Clearing Corporation)

Up Streaming of funds is also included in this entry which means debiting the peak margin (Highest margin created anytime during the day) and pay-in obligation from client's account to Clearing Corporations (CC).

Flow of funds:
Customer Account → ICICI Upstreaming Client Nodal Bank Account → Broker Settlement Account → Clearing Corporation

• The required amount is debited the same day
• CC cut-off time for upstreaming is 7:00 PM
• You can check these entries under F&O → Funds → Upstream Log

6. Downstreaming of Funds (Credits Received Back)

Downstreaming refers to funds returned to you for payout obligations or peak margin reversals.

Flow of funds:
Clearing Corporation → Broker Settlement Account → Downstream Client Nodal Bank Account → Customer Account

• Amount is credited on the next working day after netting all settlement obligations
• Cut-off time is also 7:00 PM

• This can be viewed under F&O >>Funds >> Upstream Log

7. Charges Recovery Entries

You may also see entries for charges linked to completed F&O trades:

• Brokerage
• GST
• Exchange/Clearing Fees
• STT/CTT
• Regulatory charges

These appear as separate debit entries.

All these entries appear in the ICICI Bank account for 3-in-1 customers and in the trading ledger for 2-in-1 customers.  You can be view these entries under Statements & Reports → Statement of Funds, Contract Notes, and Open Positions on ICICI Direct