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 is the forward contract period is seven days to one year. Non-Deliverable Forward transactions that are traded in foreign currencies is USD, GBP, CAD, JPY, EUR,CHF,etc..
Based on this research, in the case of a contract of USD / IDR with the market rate is higher than the forward exchange rate then the investor getting a profit of Rp128.120.000 vice versa in the case of three contracts CHF / IDR with a lower market rate of exchange then the investor loses forward Rp274.620.000.