write-down英文释义: A write-down is the reducing of the book value of an asset because it is overvalued compared to the market value. 

例句1

For purposes of making allocations pursuant to this Section XX prior to the dissolution of the Partnership, the assets held by the Partnership on any date of calculation will be deemed to have a value equal to their basis for Capital Account purposes; provided, however, that the Partnership may increase or decrease Capital Accounts in accordance with applicable Treasury Regulations to reflect a revaluation of Partnership Property, including any Write-Down Amount. 

就在合伙企业解散之前根据第XX条的规定进行分派的目的而言，合伙企业在任何计算日期持有的资产将被视为价值等于其为资本账户目的设定的基础价值；但条件是，合伙企业可以根据相关财政条例的规定增加或减少资本账户金额，以反映合伙企业财产的重新估值，包括任何调低账面价值金额。

例句2

an amount equal to the XX Sub’s and the XX Fund’s capital contributions to the Investment SPV to fund the Investment SPV’s costs of investments that have been realized or written down (to the extent of such write-down) by the Investment SPV

相当于XX子公司和XX基金为了资助投资特殊目的公司已经变现或者减低账面价值（在减低账面价值的范围内）的投资成本对投资特殊目的公司的出资额的款项