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
Marking to market every quarter actually leads to subsequent changes in asset prices, exacerbating and amplifying business cycles through behavioral phenomena significantly less potently than under a non-mark-to-market regime (Guillaume Plantin, Haresh Sapra, and Hyun Song Shin, "Marking to Market, Liquidity, and Financial Stability" working paper, 2005, www.
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 regulations finalize, without change, the rules concerning the appropriate accounting for a security that has been exempt from marking to market when the exemption ceases to apply.
It would permit the marking to market of financial instruments that are linked through various trading strategies.