See also: mark-to-model

English edit

Alternative forms edit

Noun edit

mark to model

  1. (accounting) A valuation or valuation method that assigns a value to an asset based on a model of its value.

Verb edit

mark to model (third-person singular simple present marks to model, present participle marking to model, simple past and past participle marked to model)

  1. (accounting) To value an asset at a modeled estimate of its market value or of some other approved valuation.
    • 2002, Dimitris N. Chorafas, Liabilities, Liquidity, and Cash Management: Balancing Financial Risks, page 259:
      One of the ways to mark to model corporates is through bond equivalence using Macauley's algorithm for duration.