noun
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.
保有株式の時価が下がり、評価損が発生した。
The market value of the held shares fell, resulting in an appraisal loss.
決算で評価損を計上する必要がある。
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).