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.
a) These adjustments total $320 million and represent unrealized mark-to-market net losses on commodity positions, including $492 million in net losses related to the long-term hedging program and $172 million in net gains associated with other hedging and trading activities and derivative commodity contracts that are marked-to-market.
725 billion in net losses related to the long-term hedging program and $44 million in net losses associated with other hedging and trading activities and derivative commodity contracts that are marked-to-market.
All other trading activities have been marked-to-market through the profit and loss accounts.
31, 2000, impacted by a decline in equity markets at balance date, reflected the cyclical nature of investment markets and the Australian marked-to-market accounting conventions for insurance companies.
Post-trade risk analysis includes position management, position greeks, and marked-to-market P&L, with complete "What-If" capabilities.
As is the case with most highly rated securities firms, the majority of assets are relatively liquid and are marked-to-market daily.
The brief, albeit intense period of reduced liquidity and slower investment banking activity following the Russian devaluation and debt moratorium in August 1998 resulted in material marked-to-market trading losses in spread
Due to the sharp rise in natural gas futures at the end of the third quarter, Belco expects to have a net hedge related marked-to-market loss of approximately $4.