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.
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.imes.boj.or.jp/english/publication/mes/2005/me23-s1-7.pdf).
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.
A common practice in the early 1990's among commercial mortgage lenders was called "marking to market," a valuation technique used in evaluating how much a building was worth for the purposes of determining how much loan to value to lend.
On the other hand, marking to market will produce financial statement s that investors, members of Congress, and my sister, who also happens to be an investor, can understand.
475(b) as an exception to marking to market. Before 1996, S recognizes $40 of net mark-to-market decreases.
Other topics include marking to market, amortized cost, investment instruments and external investment pools.
It would permit the marking to market of financial instruments that are linked through various trading strategies.