mark to market

mark to market definition - business

mark to market

The adjustment of an account to reflect gains and losses at the end of a trading period. This adjustment is especially relevant in accounts that trade commodity futures, because it is used daily to determine whether the appropriate margin is being maintained. Compare tax straddle.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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