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 - 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