{"id":766,"date":"2008-10-16T10:50:25","date_gmt":"2008-10-16T10:50:25","guid":{"rendered":"http:\/\/osmeusapontamentos.com\/?p=766"},"modified":"2008-10-16T10:50:25","modified_gmt":"2008-10-16T10:50:25","slug":"diz-que-vale","status":"publish","type":"post","link":"https:\/\/osmeusapontamentos.com\/index.php\/2008\/10\/16\/diz-que-vale\/","title":{"rendered":"diz-que-vale"},"content":{"rendered":"

A semana passada ouvi uma defini\u00e7\u00e3o muito interessante do conceito mark-to-market e que poderia ser traduzida por “diz-que-vale”, ou seja “tenho aqui este activo que n\u00e3o sei o que representa mas “diz-que-vale” x euros”, de prefer\u00eancia no montante suficiente para que as contas no fim nos sejam favor\u00e1veis.
\nPara alguns este conceito \u00e9 um dos causadores da crise actual j\u00e1 que, supostamente, leva \u00e0 atribui\u00e7\u00e3o de valores n\u00e3o realistas a bens que a empresa possua criando assim uma realidade contabil\u00edstica irreal… mas claro que h\u00e1 sempre quem ache o contr\u00e1rio.
\nAqui ficam algumas defini\u00e7\u00f5es que circulam pela net.<\/p>\n

Comentarios no Insurgente<\/a><\/p>\n

“Um activo vale, \u00e9 verdade, aquilo que num dado momento algu\u00e9m est\u00e1 disposto a pagar por ele: \u00e9 esse o crit\u00e9rio do mark-to-market”
\n“O que o mark-to-market est\u00e1 a fazer \u00e9 a incorporar a volatilidade dos activos nas contas das entidades que os det\u00e9m. Os accionistas passam a estar mais informados do que os seus gestores andam a fazer.”
\n“Uma coisa \u00e9 a contabilidade enquanto sistema de informa\u00e7\u00e3o – e nisso o mark to market \u00e9 altamente positivo – outra coisa \u00e9 us\u00e1-lo para definir n\u00edveis de solv\u00eancia.”<\/p><\/blockquote>\n

post no portugal contemporaneo<\/a><\/p>\n

“Na minha opini\u00e3o, o “Mark to Market” \u00e9 um excelente princ\u00edpio. Trata-se de um princ\u00edpio que foi institu\u00eddo ap\u00f3s o colapso da Enron, cuja origem residiu precisamente na m\u00e1 contabiliza\u00e7\u00e3o, indevida e fraudulenta, de certos ve\u00edculos de investimento.
\nPortanto, o problema n\u00e3o \u00e9 a aplica\u00e7\u00e3o da regra. \u00c9 o lixo (CDS’, CDO’s, CCO’s, CLO’s, ECO’s e o diabo a quatro) sobre o qual esta se tem de aplicar!”<\/p><\/blockquote>\n

defini\u00e7\u00e3o na wikipedia<\/a><\/p>\n

“Mark-to-market is an accounting methodology of assigning a value to a position held in a financial instrument based on the current market price for the instrument or similar instruments. For example, the final value of a futures contract that expires in 9 months will not be known until it expires. If it is marked to market, for accounting purposes it is assigned the value that it would currently fetch in the open market.”<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"

A semana passada ouvi uma defini\u00e7\u00e3o muito interessante do conceito mark-to-market e que poderia ser traduzida por “diz-que-vale”, ou seja “tenho aqui este activo que n\u00e3o sei o que representa mas “diz-que-vale” x euros”, de prefer\u00eancia no montante suficiente para que as contas no fim nos sejam favor\u00e1veis. Para alguns este conceito \u00e9 um dos […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[163,172,394],"class_list":["post-766","post","type-post","status-publish","format-standard","hentry","category-ler-ver-ouvir-passear","tag-contabilidade","tag-crise","tag-mark-to-market"],"yoast_head":"\ndiz-que-vale - Os Meus Apontamentos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/osmeusapontamentos.com\/index.php\/2008\/10\/16\/diz-que-vale\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"diz-que-vale - Os Meus Apontamentos\" \/>\n<meta property=\"og:description\" content=\"A semana passada ouvi uma defini\u00e7\u00e3o muito interessante do conceito mark-to-market e que poderia ser traduzida por “diz-que-vale”, ou seja “tenho aqui este activo que n\u00e3o sei o que representa mas “diz-que-vale” x euros”, de prefer\u00eancia no montante suficiente para que as contas no fim nos sejam favor\u00e1veis. 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