Marking to market
Definition: [crh] Settling or reconciling changes in the value of futures contracts on a daily basis.
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.
Marking to market: Adjusting the value of a security or a portfolio to the current market value. Used in margin accounts to make sure the margin amounts comply with maintenance requirements.
Marking to market is using the market value of assets (or liabilities) as their book value. This is usually their market value as at a the date of the accounts.
Marking to market is a procedure followed by futures market clearing houses to rewrite futures contracts daily so that all future contracts for a given commodity and with a given maturity specify the same futures price.
As the practice of marking to market caught on in corporations and banks, some of them seem to have discovered that this was a tempting way to commit accounting fraud, ...
In a futures position, daily marking to market involves, for the holder of a long position, making payment from (receiving payment to) the margin account to (from) the exchange in the event of a futures price fall (rise).
Ignore the blue line which is the GAAP earnings per unit since it has been affected by a large income tax expense in 2007 which was then reversed in 2010 and also was affected by the marking to market of the properties in Q1 2011 under the new ...
Claims that can be bought and sold in financial markets, such as those of stockholders and bondholders.
Marking to market ...
Hedge accounting attempts to reduce the volatility created by the repeated adjustment of a financial instrument's value, known as marking to market.
Technology might include a VaR system or portfolio credit risk system. It can include financial engineering technology for independently marking to market positions.
 See also: Values, Banks, Expense, Compensation, Saving
  
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