Svalutata

Svalutata is the feminine singular form of the Italian past participle svalutare, meaning to devalue or to lower in value. Used as an adjective or, less commonly, as a noun, it indicates that the value of a person, asset, currency, or other item has been reduced.

Grammatically, svalutata describes something that has undergone a devaluation. It can appear in both financial and everyday contexts, with its precise meaning shaped by the surrounding terms. The related noun svalutazione refers to the act or process of devaluation.

In finance and accounting, svalutata is frequently used to describe assets, securities, or receivables that have been impaired or written down because their recoverable amount fell below the accounting carrying amount. Phrases like titolo svalutato (a devalued security) or crediti svalutati (impaired receivables) are common. Svalutazione, the corresponding noun, denotes the impairment loss recognized in financial statements and the subsequent adjustment of asset values on the balance sheet.

In macroeconomics and currency contexts, svalutata may describe a currency whose value has fallen relative to others, or a country that has devalued its currency. Expressions such as valuta svalutata (devalued currency) reflect adjustments in exchange rates, monetary policy, or market conditions.

Usage notes: svalutata is not a proper noun and is generally lowercased in running text. The term’s meaning is context-dependent, differing between asset impairment in accounting and currency devaluation in economics. Related terms include svalutazione (devaluation) and rivalutare (to revalue).