Mark to market (MTM) stands for market value adjustment. In each data reporting period, such as the month of quarterly report, the value of securities held by the company is calculated according to the market value, and the corresponding accounts are adjusted.

Marking market: marking market; Mark the market day by day; Market value adjustment. Abbreviated as? MTM .

Mark the market; Mark to market day by day: an accounting procedure for calculating the market value of margin and futures trading accounts on a daily basis.

Extended data:

Specific contents of market value adjustment:

1. Calculate the balance of margin financing and securities lending account according to the stock market value to determine whether investors need to add margin;

2. Track the market value of futures trading contracts every day to judge whether investors need additional margin;

3. Adjust the value of mutual fund shares according to the market value of the portfolio every day to facilitate investors to join and withdraw from the fund.

References:

Baidu Encyclopedia-Market Value Adjustment