Mark to market basis
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1.
(MTM or M2M).
In financial accounting, the recognition of assets and liabilities at their current market values, as at the end of the financial accounting period.
2.
A basis of taxation which follows the mark to market basis of financial accounting.
3.
UK tax.
A method of allocating loan-related payments to the period in which they become due and payable and brings the value of loan relationships into account at fair value at the end of each period.
