English

Alternative forms

• mark-to-model (attributive use of noun)

Noun

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

mark 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.