Reserve: Difference between revisions
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imported>Doug Williamson (Link with Dry powder page.) |
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1. | 1. ''Accounting - companies''. | ||
''Accounting - companies''. | |||
An account representing an amount of money ‘owed’ to the owner (shareholder) of the company. | An account representing an amount of money ‘owed’ to the owner (shareholder) of the company. | ||
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3. | 3. ''Accounting - historical''. | ||
''Accounting''. | |||
Formerly, an alternative term for an accounting provision. | Formerly, an alternative term for an accounting provision. | ||
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== See also == | == See also == | ||
* [[100% reserve banking]] | |||
* [[Book reserve]] | |||
* [[Central bank]] | * [[Central bank]] | ||
* [[Central bank money]] | * [[Central bank money]] | ||
| Line 26: | Line 24: | ||
* [[Dry powder]] | * [[Dry powder]] | ||
* [[Equity]] | * [[Equity]] | ||
* [[Federal Reserve]] | |||
* [[Fractional reserve banking]] | |||
* [[Interest on excess reserves]] | * [[Interest on excess reserves]] | ||
* [[Loan loss reserve]] (LLR) | |||
* [[Merger reserve]] | * [[Merger reserve]] | ||
* [[Official reserves]] | * [[Official reserves]] | ||
* [[Profit and Loss reserve]] | |||
* [[Provision]] | * [[Provision]] | ||
* [[Reserve Bank of Australia]] | |||
* [[Reserve requirements]] | |||
* [[Reserve cash]] | |||
* [[Reserve currency]] | |||
* [[Reserves]] | * [[Reserves]] | ||
* [[Reserves account]] | * [[Reserves account]] | ||
* [[Revaluation reserve]] | * [[Revaluation reserve]] | ||
* [[Shareholder]] | * [[Shareholder]] | ||
* [[Special drawing rights]] | * [[Special drawing rights]] | ||
* [[Stamp duty reserve tax]] | |||
* [[Trapped cash]] | * [[Trapped cash]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 19:28, 3 October 2023
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 - historical.
Formerly, an alternative term for an accounting provision.
See also
- 100% reserve banking
- Book reserve
- Central bank
- Central bank money
- Conservative
- Dry powder
- Equity
- Federal Reserve
- Fractional reserve banking
- Interest on excess reserves
- Loan loss reserve (LLR)
- Merger reserve
- Official reserves
- Profit and Loss reserve
- Provision
- Reserve Bank of Australia
- Reserve requirements
- Reserve cash
- Reserve currency
- Reserves
- Reserves account
- Revaluation reserve
- Shareholder
- Special drawing rights
- Stamp duty reserve tax
- Trapped cash
