1An appraisal loss (paper loss) that occurs when the market value of an asset falls below its acquisition cost; used in accounting/investment contexts.
昨年度の保有株で評価損が発生したため、決算で計上する必要がある。
Because there were appraisal losses on the stocks held last fiscal year, they must be recorded in the financial statements.
市場の下落で評価損が膨らみ、含み損が増えた。
Appraisal losses expanded due to the market decline, increasing unrealized losses.