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Valuation Reserve
(redirected from Securities Valuation Reserves)

   Also found in: Dictionary/thesaurus 0.01 sec.
Valuation reserve
An allowance to provide for changes in the value of a company's assets, such as depreciation.

Valuation Reserve
A charge against a company's earnings set aside to account for changes in the value of a company's assets. These changes are normally due to depreciation, but also may come from bad debt.


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34) point out that the capital ratios have declined by about two percentage points since the early 1980s if Mandatory Securities Valuation Reserves (MSVR) are excluded from the calculation.
 
 
 
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