2. The total capital that is less than the par value of the company's capital stock.
1. This is usually reduced because of poorly estimated losses or gains.
2. Impairment can be used in many contexts. Whatever the situation, impairment is bad for the company.
Investment dictionary. Academic. 2012.
Look at other dictionaries:
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impairment — when a plan of reorganization alters the contractual rights of a class of holders of claims, that class is deemed to be impaired. A class that is unimpaired is deemed to automatically accept a plan of reorganization (Glossary of Common Bankruptcy … Glossary of Bankruptcy
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impairment — UK [ɪmˈpeə(r)mənt] / US [ɪmˈpermənt] noun [countable/uncountable] Word forms impairment : singular impairment plural impairments the fact that a part of your body is unable to do something fully a hearing impairment … English dictionary
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impairment — n. (a) hearing; memory; mental; physical; speech; visual impairment * * * [ɪm peəmənt] memory mental physical speech visual impairment (a) hearing … Combinatory dictionary
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