Reserve

1.

Accounting - companies.

An account representing an amount of money ‘owed’ to the owner (shareholder) of the company.

2.

More generally, any accumulated financial surplus.

The reserve may be earmarked for a particular purpose or expected future expenditure, but not necessarily so.

3.

Accounting.

Formerly, an alternative term for an accounting provision.

See also

• Central bank
• Central bank money
• Conservative
• Equity
• Interest on excess reserves
• Merger reserve
• Official reserves
• Provision
• Reserves
• Reserve requirements
• Reserves account
• Revaluation reserve
• Shareholder
• Special drawing rights
• Trapped cash