Mark-to-management is valuation, assigned to the assets or securities of the company by the management of the said company. It is a practice widely used in the times of financial crisis, when market price-assignments is threatening to the securities as it can wipe millions of dollars if left alone.

 

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Naked position is the position of long or short security that is sheltered from the market risks. Is means that the risk of the profit or failure is much greater than that of the hedged security.

 

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