Wertberichtigung.
value adjustment, write-down, impairment (an accounting entry made to reduce the book value of an asset to reflect its current market or fair value)
Meaning & usage
value adjustment, write-down, impairment (an accounting entry made to reduce the book value of an asset to reflect its current market or fair value)
Aufgrund der gesunkenen Marktpreise musste das Unternehmen eine erhebliche Wertberichtigung auf seine Vorräte vornehmen.
Die Bankenaufsicht verlangte zusätzliche Wertberichtigungen für das Immobilienportfolio.
Where this word comes from
Wert (“value”) + Berichtigung (“correction; adjustment”)
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Definitions, grammatical labels, IPA, etymology and examples: Wiktionary contributors, extracted by Kaikki / Wiktextract. Adapted under CC BY-SA 4.0. Selected fields and authored examples are shown; third-party quotations and audio are omitted. See contributor history.
Last enriched 2026-09-10. Definitions are in English. Romanizations are shown when supplied by the source; syllable estimates are omitted for unsupported scripts.