Marking to market

Marking to market

Settling or reconciling changes in the value of futures contracts on a daily basis. Also refers to the practice of reporting the value of assets on a market rather than book value basis.
References in periodicals archive ?
Global Banking News-May 11, 2015--Citi says Bank of Ireland most exposed European bank with regard to marking to market
According to Citigroup Inc (NYSE :C), Bank of Ireland is most at risk in terms of marking to market of its balance sheet.
In the most dramatic case, an insolvent entity might appear solvent as a result of marking to market its own deteriorated credit risk.
Insurers were concerned particularly with what they perceived as a looming asset-liability mismatch under IFRS, caused by marking to market the various instruments used by insurers to invest their reserves.
133, accounting personnel believed that the company would want to take advantage of hedge accounting in order to minimize any potential earnings volatility resulting from marking to market undesignated derivatives.
475(c)(4), for tax years ending after July 22, 1998, "nonfinancial customer paper" is excluded from the definition of security, effectively prohibiting taxpayers from marking to market their trade accounts receivable.
Today, lenders are once again marking to market, but for an entirely different reason and with substantially different results.
The county treasurer has indicated that any unscheduled withdrawals -- including failure on the part of participants to continue making scheduled future deposits -- will be remitted at the prevailing overall loss level of the portfolio at the time of most recent marking to market, and will be funded with proceeds from the sale of securities at a loss.
In addition, the restated financial statements will reflect a previously reported non-cash charge related to marking to market the amount of a potential liability arising from a call option related to Westar Energy's 6.
33 per share, net of tax, resulting from marking to market the amount of a liability arising from a call option related to its 6.
It would permit the marking to market of financial instruments that are linked through various trading strategies.
The group of assets and interest rate agreements that the Company will be marking to market through the income statement starting in the third quarter is similar to but not exactly the same as the group of assets the Company has been marking to market through its balance sheet in the past.