Design and Reserves: Difference between pages

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imported>Doug Williamson
(Create page. Source: UK gov webpage https://www.gov.uk/design-right)
 
imported>Doug Williamson
(Edit links)
 
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''Intellectual property law.''
''Accounting''


In law, design rights apply to the shape and configuration (how different parts of a design are arranged together) of objects.
This represents the amount of money ‘owed’ to the owner (shareholder) of the company.


The main related legislation in the UK is the Copyright, Designs and Patents Act 1988 (as amended).
In a profitable and conservative company, reserves will normally comprise a significant balance of accumulated undistributed profits.
 
 
''Banking''.
 
Deposits maintained by non-[[central bank]] [[monetary financial institution]]s with their central bank in the latter's capacity as "the bankers' bank". Central banks may require institutions to maintain minimum balances with the central bank, in which case balances in excess of the minimum are known as "excess reserves". Of course banks publish accounts and use the term in the accounting sense also - do not be confused by this.




== See also ==
== See also ==
* [[Copyright]]
* [[Interest on excess reserves]]
* [[Intangible assets]]
* [[Merger reserve]]
* [[Intellectual property]]
* [[Official reserves]]
* [[Patent]]
* [[Reserve requirements]]
* [[Royalty]]
* [[Special drawing rights]]
* [[Software]]
* [[Trapped cash]]
* [[Withholding tax]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Long_term_funding]]
[[Category:The_business_context]]

Revision as of 11:42, 20 May 2015

Accounting.

This represents the amount of money ‘owed’ to the owner (shareholder) of the company.

In a profitable and conservative company, reserves will normally comprise a significant balance of accumulated undistributed profits.


Banking.

Deposits maintained by non-central bank monetary financial institutions with their central bank in the latter's capacity as "the bankers' bank". Central banks may require institutions to maintain minimum balances with the central bank, in which case balances in excess of the minimum are known as "excess reserves". Of course banks publish accounts and use the term in the accounting sense also - do not be confused by this.


See also