paper lossnoun [ C or U ]
ukusACCOUNTINGa loss in the value of an investment, etc. that appears in accounts, but that does not involve a real loss of cash, for example shares that have fallen in value but that have not been sold:
The US banking giant was facing a paper loss of about $37.5 million.
Some of the thousands of private investors sitting on big paper losses could still get their money back.