評ひょう価か損そん

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.

• 保ほ有ゆう株かぶ式しきの時じ価かが下さがり、評ひょう価か損そんが発はっ生せいした。

  The market value of the held shares fell, resulting in an appraisal loss.

• 決けっ算さんで評ひょう価か損そんを計けい上じょうする必ひつ要ようがある。

  We need to record the appraisal loss in the financial statements.