TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

MARK-TO-MARKET [1 record]

Record 1 2011-04-14

English

Subject field(s)
  • Financial Accounting
  • Stock Exchange
  • Investment
DEF

Daily adjustment of an account or investment to reflect actual market value, as opposed to historic accounting value or book value.

CONT

The value of a swap in the books of a financial institution which is the 'agreed value' in its books. Where the mark to market takes into consideration the value of the swap if the institution wishes to sell or transfer the instrument. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

Key term(s)
  • mark-to-market

French

Domaine(s)
  • Comptabilité générale
  • Bourse
  • Investissements et placements
DEF

Ajustement de la valeur comptable d'un instrument financier en fonction du cours ou du taux du marché à la date de l'ajustement.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Bolsa de valores
  • Inversiones
OBS

Al final de la sesión [bursátil], las ganancias y pérdidas se cuadran en función de los precios al cierre de los valores y la cuenta se ajusta diariamente al valor del mercado [...] Todas las ganancias o pérdidas por movimientos adversos o favorables en los precios se registran y el operador comenzará al día siguiente con una posición neta.

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