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hi my name is patty Harris Im a senior editor at marketplace today I want to talk about mark-to-market the reason being because theres a big debate raging about mark-to-market some people say that its a totally appropriate way to value a banks assets or an investment companys assets other people say that its one of the reasons that were seeing the banks take such massive losses whereas in fact they may not have made some these losses at all but before we get into that debate thats just talking exactly by what mark-to-market is the term is actually fairly self-explanatory okay marketing to market means that you go out and you mark or record the value of their assets ing to what the market says it is so lets say use an analogy and well use a toy store as analogy alright heres our toy store owner Jim nice chap Jim and his store hes got a number of types of toys hes got a hes got games all right hes got dolls hes got Legos all right now if Jim wants to find out what his sto