Book reserve: Difference between revisions

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== See also ==
== See also ==
* [[Provision]]
* [[Provision]]
* [[Reserve]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]

Revision as of 14:03, 27 June 2022

1.

Any provision in a company's financial accounts.


2.

A provision in a company’s accounts for a future pension benefit liability for which no funds have been set aside.

Book reserves are commonly encountered in countries such as Germany.


See also

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