mark-to-model

In this case, it is not a mark-to-market, it is a mark-to-model or to assumptions that may or may not be reflective of what Orchard would be worth in a market transaction, were it for sale.

Sears Chairman Unleashes 15-Page Manifesto About Um, Everything - The Consumerist 2009

After the Financial Accounting Standards Board eased so-called mark-to-market accounting rules on April 2, the banks could consult their own esoteric models and essentially value their bad assets however they wanted, “mark-to-model.”

THE PROMISE JONATHAN ALTER 2010

After the Financial Accounting Standards Board eased so-called mark-to-market accounting rules on April 2, the banks could consult their own esoteric models and essentially value their bad assets however they wanted, “mark-to-model.”

THE PROMISE JONATHAN ALTER 2010

After the Financial Accounting Standards Board eased so-called mark-to-market accounting rules on April 2, the banks could consult their own esoteric models and essentially value their bad assets however they wanted, “mark-to-model.”

THE PROMISE JONATHAN ALTER 2010

"In this era of mark-to-model or mark-to-make-believe, until I can see what's on the other guy's books I'm not going to trust him," said Julian Mann, portfolio manager at First Pacific Advisors.

Counterparty Risk Gets Takers 2008

Accounting based on a mark-to-model has been severely tested by unobservable inputs intended to estimate the market.

Toward a Transparent Financial System Vikram Pandit 2008

In these days of mortgage troubles, the phrase mark-to-model usually causes shivers on Wall Street.

Score a Point for Diller LaurenSilva 2007

These "mark-to-model" valuations have proven to be fantasies -- or at least wishful thinking -- when compared with the price at which anyone will actually buy the stuff.

Implausible Deniability? 2007

On the assumption that management knows its customers better than anyone, and that banks typically intend on holding loans forever, banks are allowed to value assets with a combination of mark-to-model (a value based on management's assumptions) and amortized cost, which is basically the full value at which the loans were made, less loss reserves.

Fool.com: The Motley Fool 2010

They forced the FASB to accept a rule-change in the accounting methodology called "mark-to-model" which let banks decide how much their assets were worth, rather than letting the markets decide.

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