The Law Dictionary

Featuring Black’s Law Dictionary Free Online Legal Dictionary 2nd Ed.

What is MARK TO MARKET

1. In Accounting, this is posting an asset as ‘marked’ or recorded at actual purchase / acquisition price or book value in the account books. 2. in Securities, this is a security’s daily revaluation to show current market value instead of book value / acquisition price. Also known as marked to market or marking to market.

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