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A reduction in the estimated or nominal value of an asset.
- ‘Management appears to be acknowledging that its plans for working capital rationalisation will involve further significant write-downs on slow moving and discontinued stock.’
- ‘A company may be far more reluctant to terminate an ongoing activity because to do so may require restatements of earnings and asset write-downs that could very well attract regulatory attention and prompt shareholder lawsuits.’
- ‘Further write-downs are expected as further bad news from recently floated companies take place.’
- ‘Analysts foresee the spectre of further asset write-downs in coming quarters, which could increase pressure on finances.’
- ‘Somewhere along the line, incredible economic wealth was destroyed, requiring enormous write-downs and a drastic reduction of the company's net worth.’
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