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  • 最优利率和cashback可以申请特批，好信用好收入offer更好。请点链接扫码加微信咨询，Scotiabank -- Nick Zhang 6478812600。

@Ontario

Let's take it one step at a time, Mark to Market is a method specifically used for valuing financial instructment, in a nutshell it means fair market valuation for all instructments,

slimpiggy(瘦猪犹如插翅虎)
本文发表在 rolia.net 枫下论坛that includes assets and liabilities.

This stems from the technique known as cherry picking, say I have issued bonds (financial instructments) at different times with diff terms and diff rates, at the end of the every year, I see some of them have gained, some have suffered loss, I will then sell off the stars and report gains, I will hold my dogs so they are maintain at face value even though I have suffered loss (per Historical cost base).

This technique single handedly triggered the meltdown of LOAN AND SAVINGS Union in the 80's,

SFAS 133 is set out to eliminate cherry picking although it's not perfect, SFAS 133 says you have to categories your financial instructments into three types:

1)Long to maturity, no gain no loss due to amortization of discount/premium, report at face value

2) trading securities, aka liquid bonds, Mark to Fair Market value is applied

3)transferred out of longterm, ready to be traded, Mark to FMV, go to Other Comprehensive income statement

Gas, is gasoline, means petroleum products, Natural Gas is gas更多精彩文章及讨论，请光临枫下论坛 rolia.net
(#436895@0)
Last Updated: 2002-4-4
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Replies, comments and Discussions:

  • 枫下沙龙 / 谈天说地 / Slimpiggy，help！为了挣点零花钱，接了个翻译Enron Annual Report 2000的工作。请问把子公司Portland General翻译成什么中文名字比较好？波特兰@#!$? 多谢！ -pingle(pingle); 2002-4-4 (#434906@0)
    • 坡特兰通用 -eglington(eglington); 2002-4-4 (#434911@0)
      • Thanks! ^&^ -pingle(pingle); 2002-4-4 (#434917@0)
      • 破特烂,贱哪肉 -expertune(伪劣砖家); 2002-4-4 (#434931@0)
    • 问题多多，恳请指点。1、What does the mark-to-market method of accounting mean？2、Are gas and natural gas two commodities or just the same thing？3、About SFAS No. 133 （See content please.） -pingle(pingle); 2002-4-4 {463} (#436722@0)
      "SFAS No.133 must be applied to all derivative instruments and certain derivative instruments embedded in hybrid instruments and requires that such instruments be recorded in the balance sheet either as an asset or liability at its fair value through earnings, with special accounting allowed for certain qualifying hedges."
      不明白"through earnings"啥意思, 是接着前面讲,还是跟后面的"with special accounting allowed for certain qualifying hedges." 一起的？
      • 好大的水呀。只好自己回自己了。:P // 挣钱好辛苦. :( -pingle(pingle); 2002-4-4 (#436786@0)
        • 帮你up yi xia -yfy_ca(老肯); 2002-4-4 (#436819@0)
        • gas:汽油. natural gas:天然气. 别的就摸不着门了. -hanarmy(汉军已到贝加尔湖); 2002-4-4 (#436848@0)
      • Let's take it one step at a time, Mark to Market is a method specifically used for valuing financial instructment, in a nutshell it means fair market valuation for all instructments, -slimpiggy(瘦猪犹如插翅虎); 2002-4-4 {1070} (#436895@0)
        本文发表在 rolia.net 枫下论坛that includes assets and liabilities.

        This stems from the technique known as cherry picking, say I have issued bonds (financial instructments) at different times with diff terms and diff rates, at the end of the every year, I see some of them have gained, some have suffered loss, I will then sell off the stars and report gains, I will hold my dogs so they are maintain at face value even though I have suffered loss (per Historical cost base).

        This technique single handedly triggered the meltdown of LOAN AND SAVINGS Union in the 80's,

        SFAS 133 is set out to eliminate cherry picking although it's not perfect, SFAS 133 says you have to categories your financial instructments into three types:

        1)Long to maturity, no gain no loss due to amortization of discount/premium, report at face value

        2) trading securities, aka liquid bonds, Mark to Fair Market value is applied

        3)transferred out of longterm, ready to be traded, Mark to FMV, go to Other Comprehensive income statement

        Gas, is gasoline, means petroleum products, Natural Gas is gas更多精彩文章及讨论，请光临枫下论坛 rolia.net
        • 谢谢! 心里明白多了。:D -pingle(pingle); 2002-4-4 (#436948@0)
          • FIs are complicated stuff, it takes time... -slimpiggy(瘦猪犹如插翅虎); 2002-4-4 (#436965@0)
        • 受益良多. 忍不住问一下, instructment 指的是instrument 吧? -hanarmy(汉军已到贝加尔湖); 2002-4-4 (#437002@0)
    • 终于交货了，多谢主席和其他同志的鼎力相助。// 这几天忙得没怎么看rolia，细细翻来，赫然发现猪主席大喜特喜了，被小猪mm认可为rolia超级金龟（之一）了。恭喜恭喜！:D -pingle(pingle); 2002-4-8 (#445442@0)

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