Mark to Market


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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 ?
Excluding the mark to market expense of USD2.6m from revaluation of the contingent earn-out shares related to the Hego merger, the company would have reported net loss of USD0.7m for the first quarter of 2014 compared to a net loss of USD0.9m for the first quarter of 2013.
fully stop the dynamic, but we believe mark to market can stoke the fire
Moreover, this mark to market accounting rule is hurting capital adequacy of many banks requiring re-capitalisation.
Additionally included in the consolidated net income for the quarter ended 30 September 2006 were non-cash mark to market derivative losses which increased fuel expense by USD3.5m, net gains on the sale of Boeing assets of USD0.3m and USD0.8m of start-up costs for Lynx Aviation.
Under fair-value reporting, companies have to "mark to market" their assets and liabilities, or report the current market value of such items as invested assets and liabilities.
Namely, the push toward mark to market in financial reporting, which has the potential to change the appraisal industry.
121 would not apply with respect to an asset for which the election to mark to market is made.
The only objective way that the true economic financial condition of a corporation can be portrayed is to mark to market all of the corporation's assets and liabilities.
Mark to market is a technique for valuing a swap at a point in time using current market prices.
Every day, we mark to market our exposures - and we can do so even more frequently if a currency significantly moves during the day.
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.