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单词 mark-to-market
释义

mark-to-marketadj.

Brit. /ˈmɑːktəˌmɑːkɪt/, U.S. /ˈmɑrktəˈˌmɑrkət/
Origin: Formed within English, by conversion. Etymon: to mark to (the) market at mark v. 13b.
Etymology: < to mark to (the) market at mark v. 13b. Compare earlier mark to market n.
Finance.
Designating or relating to a system of valuing assets based on the price currently or most recently paid on the market.
ΘΚΠ
society > trade and finance > stocks and shares > [adjective] > specific operations or arrangements
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physical1946
OTC1965
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bed and breakfast1974
mark-to-market1981
1981 Econ. Recovery Tax Act 1981 (U.S. Senate Rep. No. 144) 157 The committee bill adopts a mark-to-market system for the taxation of commodity futures contracts... All futures contracts must be mark-to-market at year end.
1993 Virginia Tax Rev. Summer 80 The existence of margins is by no means an essential element of mark-to-market taxation.
This entry has been updated (OED Third Edition, December 2000; most recently modified version published online March 2022).
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adj.1981
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