оценка по рыночной стоимости(1. Mark to market (MTM) is a measure of the fair value of accounts that can change over time, such as assets and liabilities. Mark to market aims to provide a realistic appraisal of an institution's or company's current financial situation. 2. The accounting act of recording the price or value of a security, portfolio or account to reflect its current market value rather than its book value. 3. When the net asset value (NAV) of a mutual fund is valued based on the most current market valuation. Read more: Mark To Market (MTM) investopedia.comAlexander Demidov)
переоценка по справедливой стоимости(1. A measure of the fair value of accounts that can change over time, such as assets and liabilities. Mark to market aims to provide a realistic appraisal of an institution's or company's current financial situation. Read more: investopedia.comAlexander Matytsin)