Write-Back

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Write-Back

An increase in the value of an asset after a previously made write down, which is a record of a decrease in value. A write-back may have capital gains tax implications, as higher value generally translates to higher taxes.
References in periodicals archive ?
The Irish central bank has said that commercial banks in the nation need to be careful regarding provision write-backs.
Reason 2: In 2011 and further ahead, we view potential reserve write-backs as a stronger catalyst for Sberbank
Management expects earnings of RUB100-120bn for FY10E, present but diminishing pressure on NIM in 2H10 and net write-backs of reserves in 2011E.