mark-to-market

mark-to-market
Assigning a value to an asset equal to the current market price of the asset or one calculated based on related standardised assets for which there is a market.

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  • Mark to market — (engl. „marktnahe Bewertung“, auch Neubewertungsprozess genannt) ist eine Bewertungsmethode beim Jahresabschluss von Kreditinstituten, die im Grundsatz die Bewertung von Finanzinstrumenten nach dem aktuellen Marktpreis verlangt.… …   Deutsch Wikipedia

  • mark to market — A method of accounting. Marking to market means that the company s balance sheet shows loans and debt instruments at their fair value, which may be higher or lower than cost. Any profits or losses due to any change in value will go to the profit… …   Law dictionary

  • mark-to-market — A method of accounting. Marking to market means that the company s balance sheet shows loans and debt instruments at their fair value, which may be higher or lower than cost. Any profits or losses due to any change in value will go to the profit… …   Law dictionary

  • Mark-to-market — (auch Neubewertungsprozess genannt) bezeichnet eine in der Finanzwelt gebräuchliche Bewertungsmethode für den Wert einer Eigenhandelsposition oder eines Portfolios. Bei dieser Methode wird börsentäglich der Marktpreis für eine Position ermittelt… …   Deutsch Wikipedia

  • Mark to Market — (auch Neubewertungsprozess genannt) bezeichnet eine in der Finanzwelt gebräuchliche Bewertungsmethode für den Wert einer Eigenhandelsposition oder eines Portfolios. Bei dieser Methode wird börsentäglich der Marktpreis für eine Position ermittelt… …   Deutsch Wikipedia

  • mark-to-market — The IRS s practice of calculating gains and losses on open futures positions as of the end of the tax year. In other words, taxpayers open futures positions are marked to the market price as of the end of the tax year and taxes are assessed as if …   Financial and business terms

  • Mark-to-market — The process whereby the book value or collateral value of a security is adjusted to reflect current market value. The New York Times Financial Glossary * * * mark to market UK US noun [U] ACCOUNTING, FINANCE ► the rule that shares, etc. should be …   Financial and business terms

  • Mark-to-market accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Mark-To-Market Losses — A loss generated through an accounting entry rather than the actual sale of a security. Mark to market losses can occur when financial instruments held are valued at the current market value. If a security was purchased at a certain price and the …   Investment dictionary

  • Mark To Market - MTM — 1. A measure of the fair value of accounts that can change over time, such as assets and liabilities. Mark to market aims to provide a realistic appraisal of an institution s or company s current financial situation. 2. The accounting act of… …   Investment dictionary

  • mark to market — The process of restating the carrying value of an asset or liability to equal its current market value. Under FAS 115, financial instruments held in trading accounts must be marked to market by increasing income to reflect unrealized gains or by… …   Financial and business terms

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