Business and Personal Finance Dictionary

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• MARK TO MARKET
  
  The process of restating the carrying value of an asset or liability to equal its current market value. Under FAS 115, financial instruments held in trading accounts must be marked to market by increasing income to reflect unrealized gains or by decreasing income to reflect unrealized losses. Financial instruments categorized as available-for-sale (AFS) under FAS 115 must also be marked to market but receive different accounting treatment.
  
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