時じ価か評ひょう価か

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.

• 投とう資し信しん託たくの資し産さんは時じ価か評ひょう価かされる。

  The assets of the investment trust are marked to market.

• 時じ価か評ひょう価かによって含ふくみ損そんが表ひょう面めん化かした。

  Unrealized losses surfaced due to mark-to-market valuation.