Mark to Market (MTM) is a valuation method used to determine the fair value of digital assets based on current market prices on exchanges. This method involves adjusting the carrying value of the asset to reflect real-time price fluctuations, allowing investors and traders to accurately evaluate their financial position. With MTM, unrealized gains or losses can be identified, providing a more transparent picture of portfolio value in a highly volatile market environment. The implementation of MTM helps in risk management, financial statement transparency, and meeting accounting compliance in the cryptocurrency industry.