Dictionary of Finance and Investment Terms: mark to the market
mark to the market
- adjust the valuation of a security or portfolio to reflect current market values. For example, margin accounts are marked to the market to ensure compliance with maintenance requirements. option and futures contact are marked to the market at year end with paper profit or loss recognized for tax purposes.
- in a mutual fund, the daily net asset value reported to shareholders is the result of marking the fund's current portfolio to current market prices.
