Reserve
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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
