... is a procedure of adjusting asset and balance sheet values to reflect current market prices.

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Quizplus · Accepted Answer

Marking to market is the process of adjusting asset and balance sheet values to reflect current market prices. Hedging refers to the practice of protecting investments from potential losses by taking offsetting positions. Underwriting involves guaranteeing loans or securities issuance. Balancing is a more general term that can refer to various financial practices such as ensuring a budget is balanced or balancing a portfolio.

Is a Procedure of Adjusting Asset and Balance Sheet