累損

• Reading: るいそん
• Romaji: ruison
• Kanji breakdown: 累 (rui) — accumulate; 損 (son) — loss, deficit
• Pronunciation: /ɾɯisoɴ/

Meaning

Accumulated deficit; cumulative loss; the total net losses carried forward on a balance sheet.

An accounting term for the total net losses a company has accumulated over time, appearing on the balance sheet under shareholders' equity as a negative figure. When accumulated losses exceed paid-in capital and reserves, the company may be in a state of 債務超過 (insolvency). The opposite is 利益剰余金 (retained earnings). 累損の解消 (elimination of accumulated deficit) is a prerequisite for many IPO applications.

Examples

1. 三期連続の赤字により、累損は資本金の二倍近くに膨らんだ。 Three consecutive years of losses caused the accumulated deficit to swell to nearly twice the paid-in capital.
2. 累損を解消するため、増資と事業再編を同時に進める計画が発表された。 A plan was announced to simultaneously proceed with a capital increase and business restructuring in order to eliminate the accumulated deficit.
3. 上場審査では累損の有無と解消見通しが重要な審査項目とされる。 In IPO screening, whether an accumulated deficit exists and the prospects for its elimination are important assessment criteria.

Usage Guide

Context: accounting, corporate finance, IPO review, restructuring

Tone: neutral

Origin & History

Compound of 累 (accumulate — as in 累積) and 損 (loss, deficit — as in 損失). Together they form a direct accounting compound meaning 'accumulated loss,' used in formal financial statements and corporate restructuring contexts.

Cultural Context

Era: Modern

Generation: Adults

Social background: Finance/Business