Wertberichtigung

valuation adjustment, write-down

noun VEHRT-beh-rikh-tih-goong Rare

Usage Note

Wertberichtigung in accounting is a downward adjustment to the book value of an asset (a write-down), e.g. for doubtful receivables. It appears on balance sheets and in annual reports; plural Wertberichtigungen.

Examples

"Die Bank bildete eine Wertberichtigung für faule Kredite."

Natural Translation

The bank made a valuation adjustment for bad loans.

Literal Translation

The bank formed a value-adjustment for bad loans.

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