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Mark to market definition
Mark to market is a valuation method that records an asset or liability at its current market price rather than its original cost. It is also written as MTM.
Mark to market applies to securities, derivatives, trading accounts, commodities, and loans. When the market price rises, the recorded value rises with it; when the price falls, the recorded value falls, so the books track present conditions instead of the purchase date.
Mark to market differs from book value. Book value holds an asset at its recorded historical cost, while mark to market revalues it to what the market would pay today. The method gives a more current view of profit, loss, and risk, but it can also make reported values more volatile when prices swing.
Mark to market Example
A company buys bonds for USD 100,000. At the reporting date, the same bonds trade at USD 95,000 in the market.
Under mark to market, the company records the bonds at their current value:
USD 95,000
The fall from cost to market value is:
USD 100,000 - USD 95,000 = USD 5,000
The company reports the bonds at USD 95,000, USD 5,000 below the original cost.
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TMGM 是由多家金融監管機構授權。
TMGM 集團下的 Trademax Australia Limited 公司（交易名稱為TMGM），是由澳大利亞證券和投資委員（ASIC）監管的金融服務公司，金融服務牌照號為 436416，公司地址為 Level 28, One International Tower, 100 Barangaroo Avenue, 2000 Sydney, NSW Australia.
郵箱：support@tmgm.com.au
TMGM 集團下的 Trademax Global Limited公司（交易名稱為TMGM），是由瓦努阿圖金融服務委員會（VFSC）監管的金融服務公司，金融牌照號為 40356，註冊地址為 1276, Kumul Highway, Port Vila, Vanuatu, Republic of Vanuatu.
郵箱：support@tmgm.com
Trademax Global Markets (SE) Limited, trading as TMGM, is authorized and regulated by the Financial Services Authority (FSA) of Seychelles, with license number SD224. The company is registered at Office No 13, Providence Estate ABIS Centre, Mahe, Seychelles.
Email: support@tmgm.com
TMGM集團下的Trademax Global Markets (International) Pty Ltd公司（交易名稱為TMGM）,是由毛里求斯金融服務委員會監管的金融服務公司. 牌照號為 GB22201012，註冊地址為33, Edith Cavell Street C/o IQ EQ Fund Services (Mauritius) Ltd Port Louis, 11324 Mauritius.
郵箱：support@tmgm.com
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