Mark to market
Marking to market is valuing a position at current market prices. Because it converts a price into reported profit, collateral and margin, anyone whose compensation depends on the mark has a motive to influence the price used.
Where does mark to market come up?
This term is used in the following manipulation techniques, each explained in full on its own page.
Enforcement actions involving these techniques
| Action | Agency | Filed | Technique | Penalty | Status |
|---|---|---|---|---|---|
| ASIC v. Delta Power & Energy (Vales Point) Pty Ltd (price manipulation, 2025) | ASIC | 2025-06-30 | Price Manipulation , Marking The Close | — | filed |
| AMF France v. EcoR1 Capital LLC and M. Oleg Nodelman (marking the close, 2024) | AMF (France) | 2024-12-13 | Marking The Close | — | judgment |
| ASIC v. COFCO International Australia Pty Ltd (marking the close, 2024) | ASIC | 2024-07-24 | Marking The Close , Price Manipulation | — | filed |
| ASIC v. Interactive Brokers (marking the close, 2023) | ASIC | 2023-09-20 | Marking The Close | — | settled |
| SEBI v. Aventis Biofeeds Private Limited and others (closing-session price ramp, Ruchi Soya, 2022) | SEBI (India) | 2022-04-29 | Marking The Close , Settlement Price Manipulation | — | judgment |