"Mark to market" is an accounting practice used to value assets and liabilities by using the current market price of these assets and liabilities.

调整到市价“是会计核算实务，就是以资产和负债的当前市场价格来计量资产和负债的价值。”

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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.

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。

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His voice is part of a chorus of criticism against mark-to-market accounting, which forces Banks to value assets at the estimated price they would fetch if sold now, rather than at historic cost.

他的发言构成了针对这种盯市原则的批评之声的一部分，后者强制银行按照所估计的销售价格评估其资产的价值，而不是按照历史成本。

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Even with Fannie and Freddie inflating the bubble and the Fed and the rest of the Bush Administration weakening the dollar, the crisis never would have become so unprecedentedly destructive but for a seemingly arcane accounting principle called mark-to-market, or fair value, accounting.

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This matters more and more because Japan is due to introduce market-value-based accounting this year meaning that unrealised securities losses will start being deducted from their capital.

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The SEC had just adopted an obscure accounting regulation known as mark to market in 2006 (also known as fair value accounting).

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