按市值计价风险暴露是指按金融产品当前市值计算的信用风险暴露。
Mark-To-Market exposure refers to credit exposure calculated from instruments' current market values.
在那时候的中国，几乎不可能准确地为证券或贷款定价或按市值计价。
In China, it was almost impossible to price or mark to market a security or a loan with any accuracy back then.
与大多数欧洲同行的做法不同，瑞信并未将资产转移到银行帐户内，而是按市值计价。
Unlike most of its European peers, it didn't transfer assets to its banking book but marked them to market.
改变涉及养老金和退休后的计划，并改用“按市值计价”的方法来确认当期发生的收益及损失。
The change involves pension and post-retirement plans, and a switch to a "mark-to-market" method to recognize actuarial gains and losses in the period when they were incurred.
假如有的话，信用危机表明会计与监管应进一步分离以切断按市值计价的损失与资本之间的钢性联系。
If anything, the crisis shows that accounting and supervision should be further separated to break the mechanistic link between mark-to-market losses and capital.
由于市场价格较低，按市值计价的会计准则会削弱银行的资产负债状况，造成资产出售压力，令价格进一步走低。
With low market prices, mark-to-market accounting rules weaken Banks' balance sheets, creating pressure to sell assets and send prices even lower.
破坏这个努力的事件是：周二美国会计标准制定者淡化了一项迫使银行将其资产价值达到市场价格的按市值计价条款。
Undermining that effort, on Thursday American accounting standard-setters watered down a mark-to-market provision that would have forced banks to value their assets at market prices.
根据会计核算的变化，任何超出10%范围的统计收益或损失都将在第四季度进行确认，作为按市值计价的调整，包含在养老金和退休后费用中。
Under the change, any actuarial gains or losses outside a 10 percent range will be recognized during the fourth quarter as a mark-to-market adjustment included in pension and post-retirement expenses.
根据会计核算的变化，任何超出10%范围的统计收益或损失都将在第四季度进行确认，作为按市值计价的调整，包含在养老金和退休后费用中。
Under the change, any actuarial gains or losses outside a 10 percent range will be recognized during the fourth quarter as a mark-to-market adjustment included in pension and post-retirement expenses.
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