Definition marking practice that values a derivatives portfolio at the middle of the current market (the average of bid and offer prices) less specific adjustments Reference International Swaps and Derivatives Association, Inc. Comments on Proposed Sec. 475 Book-Tax Conformity Safe Harbor. http://www.isda.org/speeches/pdf/475booktax080503.pdf [30.6.2011]
Definition forward-looking opinion about the creditworthiness of a mid-market company relative to other mid-market companies, assessing capacity and willingness to meet financial obligations when due Reference COM-EN, based on:S&P Global Ratings, https://www.spratings.com/en_US/products/-/product-detail/mid-market-evaluation-mme- [9.4.2018]