noun
mark-to-market valuation; fair market valuation
Financial term for valuing assets at current market prices rather than historical cost. Used in accounting and investment contexts.
投資信託の資産は時価評価される。
The assets of the investment trust are marked to market.
時価評価によって含み損が表面化した。
Unrealized losses surfaced due to mark-to-market valuation.
Compound of 時価 (current market price) and 評価 (valuation, appraisal).