why are bonds marked to market?

Why does a public company need to report the market value of bonds on their balance sheet? Is there a logical reason? As far as I understand, if a company issues $100 in bonds, the company owes $100 plus whatever the coupon is, not the market value of the bonds.

2 Comments
 

Dolores ratione ut dolores odit enim sequi. Aliquam nam veniam praesentium molestiae omnis nemo eveniet. Veritatis voluptatem maiores quis esse.

Sequi beatae dolorem error nemo. Vitae est fugit aliquid ipsum. Explicabo facilis corporis perferendis dignissimos ea qui harum. Quia eum inventore officia qui dolore vitae sit.

Dolor non atque ut enim. Tempore eveniet occaecati illo architecto cum minus. Nihil reiciendis dolore enim voluptas. Non consequatur qui architecto eligendi debitis harum aut. Suscipit molestiae et cupiditate neque rerum eligendi.

Career Advancement Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.8%
  • JPMorgan 01 98.2%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Morgan Stanley 01 98.8%
  • Evercore 01 98.2%
  • BMO Capital Markets 12 97.6%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Evercore No 98.8%
  • Morgan Stanley 05 98.2%
  • JPMorgan No 97.7%
  • BMO Capital Markets 12 97.1%

Total Avg Compensation

June 2026 Investment Banking

  • Vice President (14) $434
  • Associates (43) $259
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (13) $156
  • 1st Year Analyst (75) $151
  • Intern/Summer Analyst (67) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
Secyh62's picture
Secyh62
99.0
3
BankonBanking's picture
BankonBanking
99.0
4
kanon's picture
kanon
99.0
5
dosk17's picture
dosk17
98.9
6
CompBanker's picture
CompBanker
98.9
7
DrApeman's picture
DrApeman
98.9
8
GameTheory's picture
GameTheory
98.9
9
Betsy Massar's picture
Betsy Massar
98.9
10
Linda Abraham's picture
Linda Abraham
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”