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 ?
Passive Activities: The Technical Explanation, Page 44, further states that the new law "clarifies that the election to mark to market an interest in a passive activity does not result in the deduction of suspended losses by reason of section 469(g)(1)(A).
All derivatives in a category must be accounted for in the same manner: mark to market through equity or deferral as a basis adjustment.
While these assets and liabilities may fluctuate in value from quarter to quarter, the income impact should be minimal if companies are able to either apply hedge accounting, elect the normal purchases and sales exception, or if they can mark to market a balanced portfolio.
If a taxpayer chooses to discontinue use of the mark-to-market method only for nonfinancial customer paper, it could be at risk for potentially having to mark to market certain securities that it would otherwise not have to.
Since forecasted transactions have not yet occurred, there is nothing to mark to market.
There would be no requirement to mark to market the ensuing options (known as the "cold S&P right"--the right to payments based on the following years increase in the S&P index) at the close of a year.
He sums it up with, "Right now, my goal is getting mark to market treatment for debt and equity securities and measuring loan losses by using a discount rate linked to current market rates.