短语booking losses理解

And dead markets partly reflect the paralysis of banks which will not sell assets for fear of booking losses, yet are reluctant to buy all those supposed bargains.

请问老师，怎么样理解booking losses？预定损失吗？

book作为及物动词用时，除去有预约的意思外，还有登记，记账的意思。因此booking losses作为财务术语应理解为:帐面亏损。