Mark to market is a system in which banks must declare the value of assets such as securities on a daily basis, forcing them to be transparent about their balance sheets.

逐日结算制度就是说银行必须每天通报对资产，如有价证券的评估，迫使他们使资产负债表透明化。

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Get rid of mark-to-market accounting rules, which are unnecessarily destroying the balance sheets of Banks and other financial institutions.

放弃盯市会计法则，这将使银行和其他金融机构的资产负债表遭到不必要的破坏。

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With low market prices, mark-to-market accounting rules weaken Banks' balance sheets, creating pressure to sell assets and send prices even lower.

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。

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Consequently, balance sheets under mark to market accounting suddenly started to show insolvency, or near insolvency, for more and more institutions.

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These, in effect, mark balance sheet assets and liabilities to market values.

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Whatever the accounting system, investors will have their own views on the value of balance sheets, and will mark accordingly.

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