loss accounting
61capital loss — The difference between the net cost of a security and the sales price, if the security is sold at a loss. Also used in a more general context to refer to the market for stocks, bonds, derivatives and other investments. Bloomberg Financial… …
62actual loss — ➔ loss * * * actual loss UK US noun [C] ► FINANCE, ACCOUNTING the money that is lost when something is sold, because it has gone down in value, or when costs and the effects of inflation are included: »I ll hold at the moment, because it s too… …
63credit loss — ➔ loss * * * credit loss UK US noun [C] ► ACCOUNTING, FINANCE a loss that a business or financial organization records, which is caused by customers not paying money they owe: future/potential credit loss »The company holds reserves for estimated …
64loan loss — ➔ loss * * * loan loss UK US noun [C] ACCOUNTING, FINANCE ► a loss made by a bank when money it has lent is not paid back: »The bank set aside $34.4 million to cover anticipated loan losses. → Compare CREDIT LOSS(Cf. ↑ …
65loan-loss allowance — ➔ allowance * * * loan loss allowance UK US noun [C] (also loan loss provision [C], loan loss reserves [plural]) ► ACCOUNTING, BANKING in a bank’s accounts, an amount showing what it expects to lose from loans that may not be paid back: »The loan …
66paper loss — ➔ loss * * * paper loss UK US noun [C or U] ACCOUNTING ► a loss in the value of an investment, etc. that appears in accounts, but that does not involve a real loss of cash, for example shares that have fallen in value but that have not been sold …
67tax loss — ➔ loss * * * tax loss UK US noun [C] ► ACCOUNTING, TAX a situation in which a company or investment loses money in a particular period, so there is no tax to pay on it, and in some cases tax paid on profits in previous periods can be got back:… …
68annual loss — ➔ loss * * * annual loss UK US noun [C] ACCOUNTING ► a loss over a whole year of a company s accounts, even if a profit was made during some parts of the year: »The company reported an annual loss of $48.3 million in 2010 …
69exceptional loss — ➔ loss * * * exceptional loss UK US noun [C] ► ACCOUNTING a loss shown in a company s accounts that relates to an unusual event that does not happen regularly: »The group suffered a £6m exceptional loss on the sale of 90 stores …
70first-half loss — ➔ loss * * * first half loss UK US noun [C] ► ACCOUNTING, FINANCE a company s loss calculated for the first half of its financial year: »The drug company announced on Monday that it is likely to make a greater than expected first half loss.… …
