English to Italian Bus/Financial Finance (general)

Noto che in generale i due termini vengono tradotti in maniera differente a seconda dei contesti e a volte sembrano anche sinonimi. Come tradurli in un contesto aziendale?

Writing Down Impaired Assets
Proper accounting requires our organisation to write down the value of impaired assets.
An asset is impaired when its reported value exceeds the amount our organisation can hope to realise through its use or sale.

Impaired asset
An asset with a reported value exceeding the amount our organisation can realise through use or sale
For example, unpaid loan balances are considered valueless assets that a bank might resist writing off. Likewise, investments in stocks, bonds, and real estate must be written down if their market value takes a seemingly permanent drop.


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