appraisal loss; paper loss; loss from revaluation
Accounting term for a loss recognized when an asset's book value is written down to reflect a decline in fair value, without an actual sale.
The market value of the held shares fell, resulting in an appraisal loss.
We need to record the appraisal loss in the financial statements.
減損 refers specifically to impairment of fixed assets under accounting standards, whereas 評価損 can apply to various assets and revaluations.
Compound of 評価 (appraisal, valuation) and 損 (loss).