mark-to-market

Regulators and bankers fear that this "mark-to-market" approach is helping to turn a liquidity crisis into a solvency one.

And like many banks, HSBC argues that there is at least some chance mark-to-market losses overstate the ultimate impairments it will face.

Most recently, we have witnessed the hits to balance sheets of commercial banks, which did not have to mark-to-market right away.

If we had suspended mark-to-market accounting a year ago, the current crisis may have been avoided.

So far so good, despite mark-to-market losses on the securities it acquired bailing out Bear Stearns and American International Group.

Fans of the new rules argue that mark-to-market accounting forced banks into a vicious spiral of forced sales and more losses.

Speculation that mark-to-market accounting might be suspended also helped.

Investors will also be looking for more comments next week from regulators on mark-to-market accounting and the uptick rule.

However, when an institution relies heavily on short-term funding, mark-to-market of assets must be strict and frequent.

A provision in the recently passed financial rescue bill authorized the SEC to conduct a study of mark-to-market rules.

This was concluded to apply fair value and mark-to-market approach in recognition of profit and loss on those derivatives deals.

They do not have the safety-valve of banking books, where souring assets can escape the rigours of mark-to-market accounting.

The par bond would suit banks that hold bonds to maturity and do not mark to market.

Its longstanding "mark-to-market" discipline meant it was better placed to face the truth.

They include loosening 'mark to market' accounting rules that force banks to book assets at the price they would get if they sold them now.

He famously drank a glass of champagne to celebrate the news that his company could adopt mark to market accounting.

This was the biggest stain on Goldman's ledger, accounting for $1. 4 billion of mark-to-market losses.

A chunk of mark-to-market losses reflect illiquidity discounts on fairly high-quality bonds, which could unwind if markets normalise .

Many retail banks, such as Bank of America and Citigroup, currently do not "mark to market" trillions of dollars in loans and securities.

When an institution relies mostly on long-term funding, mark-to-market of assets need not be strict or frequent.

The impacts of these shocks on asset prices are amplified by bank capital requirements based on mark-to-market.

Revenues plunged from $8. 9bn to $3. 6bn, with mark-to-market losses in the bank's debt securities weighing on the results.

Get rid of mark-to-market accounting rules, which are unnecessarily destroying the balance sheets of banks and other financial institutions.

A chunk of mark-to-market losses reflect illiquidity discounts on fairlyhigh-quality bonds, which could unwind if markets normalise.

Essentially, mark-to-market accounting requires assets to be priced at whatever the market is willing to pay for them at that minute.

First, the Federal Accounting Standards Board's retreat on mark-to-market accounting.

The SEC's effort on mark-to-market disclosures is expected to come in the form of a letter that will be posted on the agency's Web site.

They will have earned mark-to-market gains as spreads on the agencies' swaps widened (ie, the risk of default grew).

If mark-to-market rules are applied, global financial sector losses are estimated to amount to 85% of tier-one capital.

It can be achieved only by temporarily allowing financial institutions not to mark to market.

Mark to market may have its critics, but it is a lot more convincing to investors than "mark to hope" .

As a result regulators and credit-rating agencies promised to avoid knee-jerk reactions to mark-to-market losses.

GE must use accrual accounting methods that don't mark to market real-estate declines.

Regulators worry that mark-to-market may create a "liquidity black hole" .

It is widely thought that SAFE does not mark to market, so official reserve figures conceal the hit.

After the opposite trend emerged this summer, Citic Pacific found itself saddled with losses of US$1. 88bn at current mark-to-market prices.

Are there cash flow effects of the "mark-to-market" rule?

Third, base mark-to-market rules on the duration of liabilities.

His mark-to-market loss is already $10bn, or double the premium received.

What is more, it is argued, if mark-to-market losses do exist, they may not have to be recognised.

No need to wrestle with mark-to-market account.

At current mark-to-market prices, Citic Pacific faces a loss of US$1. 88bn.

How do you mark to market when there is barely any market?

They are forced to mark to market every day and are benchmarked to relative performance.

Daily mark to market for all loaned securities and eligible collateral

(Variation margin or mark to market payments)