Nowadays, MTM(Mark to Market) means to mark to market, which means to record the price or value of a security, portfolio or account according to the current market value, and traders can calculate the trading profit and loss.
And the accounting method of reporting these gains and losses on the dealer's tax return.
Generally speaking, the term appears in futures, that is, the daily spot price of futures is almost the same as that of forward contracts with the same agreed delivery price and underlying assets.
Futures will be measured by the market value of the forward contract price with the same underlying commodity, forward transaction amount and time on the market every day.
Extended data:
Financial terms:
1. Open-end funds refer to investment funds whose scale is not fixed, but which can issue new shares or be redeemed by investors at any time according to market supply and demand.
2. Closed-end funds refer to investment funds whose fund size has been determined before issuance, and whose fund size remains unchanged within the prescribed period after issuance.
3. Contract funds are investment funds established by fund promoters, fund managers and fund custodians according to certain trust deed principles.
Fund managers are responsible for the operation and management of funds in accordance with laws and regulations and fund contracts.
The fund custodian is responsible for keeping the assets of the fund, executing the relevant instructions of the manager and handling the fund transactions under the name of the fund. Investors can enjoy the investment income of the fund by purchasing fund shares.
4. Corporate funds * * * Investors with the same investment objectives form a profit-making joint-stock investment company that invests in specific objects (such as various securities and currencies) according to the Company Law.
Fund holders are both fund investors and company shareholders.
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