许多商业银行如美国银行和花旗银行，目前都不再采用逐日结算制以处理数万亿美元的贷款和股票。

Many retail Banks, such as bank of America and Citigroup, currently do not "mark to market" trillions of dollars in loans and securities.

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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。

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.

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