mark-to-market

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mark-to-market

adj
accounting denoting a system that values assets according to their current market price
References in periodicals archive ?
for the entire year Mark to Market provision has been Rs 120 crore out of this in Q4 only the decline has been very severe so provision was Rs 70.
475(e) election has been made, a taxpayer must mark to market all commodities under Sec.
Mark to market accounting standards; a study by the SEC.
These measures utilize the GAAP terms "net income" and "diluted earnings per share" and adjust the GAAP terms to exclude the effect of mark to market adjustments and reclassifications of previously recorded accumulated comprehensive losses associated with interest rate swaps.
Accordingly, firms using the fair value option could mark to market both the credit derivative and the hedged position and report changes in their fair values in current earnings.
Insurers can opt to continue accounting for liabilities as they had been, or they can mark to market liability valuations using current interest rates--a fair-value approach.
121 would not apply with respect to an asset for which the election to mark to market is made.
Every day, we mark to market our exposures - and we can do so even more frequently if a currency significantly moves during the day.
Herz, Chairman of the Financial Accounting Standards Board (FASB), testified about mark to market accounting today before the U.
Therefore, the active trader must reconcile his monthly position report to his Form 1099-B to mark to market any pending trades that have not settled.
If mark to market accounting were applied to these fixed-rate purchase contracts, earnings volatility would result prior to the expiration of the contract.
These mark to market adjustments reduced net income during the second quarter by $601,000 ($0.