Utraty

Utraty is a Polish noun meaning losses. It is used to denote negative outcomes or reductions in value, quantity, or size. The term appears in everyday language as well as in formal and technical contexts, including finance, law, and insurance. In financial writing, utraty often refers to financial losses or decreases in asset value, and it is commonly contrasted with profits (zyski) and revenues (przychody).

In accounting and economics, utraty can denote various types of negative results. This includes realized losses from the sale of assets, impairment losses when the carrying value of an asset exceeds its recoverable amount, and other reductions in value or wealth. Phrases such as utraty wartości (loss of value) or utraty kapitału (loss of capital) are frequently used in Polish financial reporting and analysis. In legal contexts, utraty can describe damages or harm suffered by a party, while in insurance it may relate to claims resulting in financial losses.

Etymology and related terms: Utraty derives from the Polish verb tracić (to lose) with a formative prefix, and has been part of the language for many centuries. It is related to other terms describing loss or damage, such as strata, which is often used in more general or similar contexts. The word remains common in both formal and colloquial Polish when discussing negative outcomes, risk, and compensatory provisions.