wertmindernd
Wertmindernd is a German adjective formed from Wert (value) and mindern (to reduce) and describes something that lowers the value of an asset, claim, or portfolio. The term is used in finance, accounting and valuation to indicate effects or factors that decrease value, in contrast to value-enhancing influences. It typically modifies nouns such as Vermögenswert, Forderung, Anlage or Wert.
In practice, wertmindernde factors include physical wear and tear, obsolescence, damage, market downturns, changes in regulation
The term is common in German-language financial reporting, corporate guidance and tax-related writings. In English-language contexts,