| 1. | to make or cause to become worse; diminish in ability, value, excellence, etc.; weaken or damage: to impair one's health; to impair negotiations. |
| 2. | to grow or become worse; lessen. |
| 3. | Archaic. impairment. |

Impairment
1. A reduction in a company's stated capital.
2. The total capital that is less than the par value of the company's capital stock.
Investopedia Commentary
1. This is usually reduced because of poorly estimated losses or gains.
2. Impairment can be used in many contexts. Whatever the situation, impairment is bad for the company.
Related Links
Impairment Charges: The Good, The Bad and The Ugly
See also: Capital, Impaired Asset, Impaired Credit
impairment
impairment im·pair·ment (ĭm-pâr'mənt)
n.
Weakening, damage, or deterioration, especially as a result of injury or disease.