Important Information

This website is managed by Ultima Markets’ international entities, and it’s important to emphasise that they are not subject to regulation by the FCA in the UK. Therefore, you must understand that you will not have the FCA’s protection when investing through this website – for example:

  • You will not be guaranteed Negative Balance Protection
  • You will not be protected by FCA’s leverage restrictions
  • You will not have the right to settle disputes via the Financial Ombudsman Service (FOS)
  • You will not be protected by Financial Services Compensation Scheme (FSCS)
  • Any monies deposited will not be afforded the protection required under the FCA Client Assets Sourcebook. The level of protection for your funds will be determined by the regulations of the relevant local regulator.

Note: UK clients are kindly invited to visit https://www.ultima-markets.co.uk/. Ultima Markets UK expects to begin onboarding UK clients in accordance with FCA regulatory requirements in 2026.

If you would like to proceed and visit this website, you acknowledge and confirm the following:

  • 1.The website is owned by Ultima Markets’ international entities and not by Ultima Markets UK Ltd, which is regulated by the FCA.
  • 2.Ultima Markets Limited, or any of the Ultima Markets international entities, are neither based in the UK nor licensed by the FCA.
  • 3.You are accessing the website at your own initiative and have not been solicited by Ultima Markets Limited in any way.
  • 4.Investing through this website does not grant you the protections provided by the FCA.
  • 5.Should you choose to invest through this website or with any of the international Ultima Markets entities, you will be subject to the rules and regulations of the relevant international regulatory authorities, not the FCA.

Ultima Markets wants to make it clear that we are duly licensed and authorised to offer the services and financial derivative products listed on our website. Individuals accessing this website and registering a trading account do so entirely of their own volition and without prior solicitation.

By confirming your decision to proceed with entering the website, you hereby affirm that this decision was solely initiated by you, and no solicitation has been made by any Ultima Markets entity.

I confirm my intention to proceed and enter this website Please direct me to the website operated by Ultima Markets , regulated by the FCA in the United Kingdom

Important Notice

Ultima Markets does not have an establishment in Singapore and does not operate from Singapore.

Ultima Markets does not provide products or services to citizens or residents of Singapore, and account applications from Singapore citizens or residents will not be accepted.

If you are a citizen or resident of Singapore, please do not open an account or use Ultima Markets’ products or services.

By selecting “Acknowledge and Continue Browsing”, you confirm that you are accessing this website on your own initiative and that your access is not the result of any direct marketing, targeted advertising, solicitation, or promotional activity by Ultima Markets.

Nothing on this website constitutes an offer, solicitation, or promotion of products or services in any jurisdiction where such activity is prohibited. You are responsible for ensuring that your access to and use of this website complies with applicable local laws and regulations.

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Mark to Market

/mɑːk tuː ˈmɑː.kɪt/

 Definition

Mark to market (MTM) is an accounting method that values an asset, liability, or portfolio based on its current market price, rather than its original purchase price or book value. The Mark to Market meaning is widely used in trading and finance to reflect the real-time value of positions, ensuring accounts show up-to-date gains or losses.

How It Works

Under mark to market accounting, the value of an asset is adjusted at the end of each trading day (or in real time, depending on the platform) to reflect its current market price. This is especially important for leveraged trading accounts, futures contracts, and margin positions, where daily price changes directly affect a trader’s equity and margin requirements.

If the market value of a position rises, the account reflects an unrealised gain; if it falls, an unrealised loss is recorded, even if the position hasn’t been closed. In margin trading, mark to market adjustments determine whether a trader has sufficient equity to maintain open positions, potentially triggering a margin call if losses erode the account below the required maintenance level.

Examples

Futures trading: A trader holding a futures contract has their account balance adjusted daily based on the contract’s current market price, reflecting unrealised gains or losses

Margin accounts: A forex trader’s account equity is marked to market in real time, with floating profit or loss reflected immediately as prices move

Company balance sheets: A financial institution marks its investment portfolio to market value at the end of each reporting period, rather than valuing assets at their original purchase price

FAQs

Why is mark to market accounting important?

It provides a more accurate, real-time reflection of an asset’s or account’s true value, helping traders, investors, and institutions make informed decisions based on current market conditions rather than outdated historical prices.

How does mark to market affect margin trading?

In margin accounts, daily mark to market adjustments determine a trader’s floating profit or loss, which directly impacts available margin. If losses reduce equity below a required threshold, it can trigger a margin call.

What’s the difference between mark to market and historical cost accounting?

Historical cost accounting records assets at their original purchase price, regardless of market changes. Mark to market instead adjusts the value to reflect current market price, providing a more accurate but potentially more volatile valuation.

Table of Content

  •  Definition
  •  How It Works
  • Examples
  • FAQs

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Ultima Markets is a member of The Financial Commission, an international independent body responsible for resolving disputes in the Forex and CFD markets.

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All clients of Ultima Markets are protected under insurance coverage provided by Willis Towers Watson (WTW), a global insurance brokerage established in 1828, with claims eligibility up to US$1,000,000 per account.

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Ultima Markets is the first United CFD broker to be part of the United Nations Global Compact.

RISK DISCLOSURE

Risk Warning:
Trading leveraged financial products, including Contracts for Difference (CFDs), carries a high level of risk and may result in losses exceeding your initial investment. These products are not suitable for all investors and should only be traded with funds you can afford to lose. You do not own or have any rights to the underlying assets of these derivatives (e.g., entitlement to dividends). Please ensure you fully understand the associated risks. Before trading, consider your level of experience, investment objectives, and seek independent financial advice if necessary. Refer to our legal documents and disclosures before making any trading decisions.

General Advice Warning:
The information provided on this website is general in nature and does not take into account your personal objectives, financial situation, or needs. Before acting on any advice, you should assess its appropriateness in light of your individual circumstances and consult our legal documentation.

Regional Restrictions:
The information and services on this website are not intended for residents of certain jurisdictions, including but not limited to the United States, United Kingdom, Singapore, and any jurisdictions subject to international sanctions. For further information, please contact our customer support team.

Regulatory Information:

Ultima Markets is a trading name shared amongst multiple entities operating in various jurisdictions. These following entities are authorised to operate under the Ultima Markets brand and trademarks.

  • Ultima Markets UK Limited, reference number 470325, is authorised and regulated by the Financial Conduct Authority (FCA). Registered address: 1 Blossom Yard, Fourth Floor, London, E1 6RS, UNITED KINGDOM.

  • Ultima Markets (Mauritius) Ltd is authorised and regulated by the Financial Services Commission (FSC) of Mauritius as a Full-Service Investment Dealer (excluding Underwriting), under licence number GB 23201593.

    Registered address: 2nd Floor, The Catalyst, 40 Silicon Avenue, Ebene Cybercity, 72201, Mauritius.

  • Ultima Markets EU OÜ is incorporated in Estonia with registry code 17134727. Registered address: Harju maakond, Tallinn, Kristiine linnaosa, Seebi tn 1-1501, 11316. Ultima Markets EU OÜ facilitates services on behalf of other licensed entities within the Ultima Markets Group, including, but not limited to, payment services. This entity does not offer regulated financial products or provide trading services.

  • Ultima Markets (Pty) Ltd is a licensed Financial Services Provider (FSP No. 52497) authorised and regulated by the Financial Sector Conduct Authority ("FSCA") of South Africa. Ultima Markets (Pty) Ltd is neither the issuer nor the market maker of the derivative products made available through the FSP. It acts solely as an intermediary, as contemplated in the Financial Advisory and Intermediary Services Act, 2002 ("FAIS Act"), between clients and Ultima Markets (Mauritius) Ltd (the "Product Provider"). Its services are limited to the provision of intermediary services in relation to derivative products issued by the Product Provider. Accordingly, Ultima Markets (Pty) Ltd does not act as principal, issuer, market maker, or counterparty in any client transaction. Registered Office: 18 Cavendish Road, Claremont, Cape Town, Western Cape 7708, South Africa.

  • Ultima Markets (Pty) Ltd, with registration number K2021950694, is licensed and authorised by the Financial Sector Conduct Authority (FSCA) under FSP number 52497. Registered address: 183 Albion Springs, Rondebosch, Cape Town, Western Cape, 7700, South Africa.

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