Marked-to-market

Marked-to-market

An arrangement whereby the profits or losses on a futures contract are settled each day.

Mark to Market

To record a change in the value of an asset or fund to reflect its current fair market value. Marking to market occurs on a daily basis and is used for a number of purposes. Notably, investors mark to market a portfolio or security to ensure that a margin account is meeting its minimum maintenance.
References in periodicals archive ?
The marked-to-market price at which the security is deemed to have been sold becomes the new basis in the position.
Provided the hedge qualifies for hedge accounting under SFAS 52, the parent should record the hedge's marked-to-market adjustments directly to stockholders' equity (that is, the current translation account).
The controller tells him that SFAS 52 would require marked-to-market adjustments in the income statement, unless they designate the contract as a hedge of the German net investment.