noun
write-down; devaluation
Financial term for reducing the book value of an asset. Used in accounting and investment contexts.
保有株式の評価減を計上した。
We recorded a write-down on our holdings of stocks.
資産の評価減が決算に影響を与えた。
The devaluation of assets affected the financial results.
評価損 is a valuation loss (the loss itself), while 評価減 is the act or process of writing down the value.
Compound of 評価 (valuation) and 減 (reduction).