Wertmindernde

Wertmindernde is a German adjective used to describe something that reduces the value of another object, most often in economics, finance and accounting. It denotes factors, events or conditions that lower the value of an asset, an investment, or an intangible asset such as goodwill or brand value. The term is commonly combined with nouns to form phrases like wertmindernde Faktoren or wertmindernde Maßnahmen.

In accounting, the related noun Wertminderung refers to an actual decrease in the carrying amount of an asset, which may trigger impairment accounting under relevant standards (for example IFRS or local GAAP). Wertmindernde Ereignisse or faktors are factors that can lead to such impairment or to a decline in recoverable value. Examples include physical damage to equipment, technological obsolescence, regulatory changes, or a loss of customers.

Wertminderung is often contrasted with Wertverlust, which describes a decline in market value more broadly and may not always reflect impairment in the financial statements. The term wertmindernd emphasizes the causal role of the factor in reducing value, rather than merely describing a deteriorated price or condition.

The concept applies to both tangible assets (buildings, machinery) and intangible assets (patents, licenses, goodwill). As a descriptive term, wertmindernd is common in formal writing, risk assessments, and valuation discussions, where specificity about the contributing factors is important.