Book reserve and Speculative motive: Difference between pages

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1.
A desire to hold money to allow an individual or firm to take advantage of potential investments which offer a higher rate of return.
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 ==
== See also ==
* [[Provision]]
* [[Liquidity preference]]
 

Revision as of 14:30, 9 June 2016

A desire to hold money to allow an individual or firm to take advantage of potential investments which offer a higher rate of return.


See also