On Wall Street dealing desks, profits and losses are evaluated every afternoon when trading ends, and the firms' positions are "marked to market" -valued on the basis of the closing prices.
在华尔街的交易柜台,每天下午交易结束后,收益和亏损将被评估,并且公司的位置将“被标记在市场上”——其价值基于闭市时的股票价格。
There is a precedent in pension regulation, where corporate schemes are marked to market but the cash payments companies make to keep them solvent are smoothed over time.
对养老金的监管里就有一个范例,在那儿,企业方案按照市价调整,但是企业用来保持支付能力的现金款项则平分其间。
If it is only "available for sale" it is marked to market on the balance sheet, but losses are not recognised in the income statement.
如果它只是“可供出售”,就只按市价在财务报表上调整,其损失不必在损益表里加以确认。
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