reserves


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Related to reserves: Military reserves, Bank reserves

Reserves

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Fig. 75 Reserves. Reserves and profit.

reserves

  1. any additional claims of company shareholders which reflect increases in the value of company ASSETS in the BALANCE SHEET. Revenue reserves arise when some aftertax profit is retained in the business to finance the acquisition of extra assets, rather than being paid out as DIVIDENDS (see Fig. 75). Capital reserves arise when company assets such as buildings are revalued to reflect their increased market value due to inflation. Reserves serve to increase SHAREHOLDERS' CAPITAL EMPLOYED in a company. See also RETAINED PROFITS, CAPITALIZATION ISSUE, RETENTIONS RATIO, APPRECIATION, definition 1, REVALUATION PROVISION, INFLATION ACCOUNTING.
  2. the proportion of a bank's total assets which it keeps in the form of liquid assets.
  3. monetary assets held by countries to finance balance of payments deficits. See INTERNATIONAL RESERVES.

reserves

  1. any additional claims of company shareholders that reflect increases in the value of company ASSETS in the BALANCE SHEET. Reserves arise when some aftertax profit is retained in the business to finance the acquisition of extra assets rather than being paid out as DIVIDENDS or when company assets such as buildings are revalued to reflect their increased market value because of inflation. Reserves serve to increase SHAREHOLDERS‘CAPITAL EMPLOYED in a company. See also RETAINED PROFITS, CAPITALIZATION ISSUE, APPRECIATION 2, INFLATION ACCOUNTING.
  2. the proportion of a bank's total assets that it keeps in the form of liquid assets.

    See RESERVE-ASSET RATIO.

  3. monetary assets held by countries to finance balance of payments deficits. See INTERNATIONAL RESERVES.

reserves

See reserve fund.
References in classic literature ?
She never realized that the reserve of her own character had much, perhaps everything, to do with this.
His manners, though serious, were mild; and his reserve appeared rather the result of some oppression of spirits than of any natural gloominess of temper.
Morrel, who had himself assured him of his intention to dine at La Reserve.
As soon as the bridal party came in sight of La Reserve, M.
At length the great and long-expected day -- May 15, 1673 -- arrived; and all Haarlem, swelled by her neighbours, was gathered in the beautiful tree-lined streets, determined on this occasion not to waste its applause upon military heroes, or those who had won notable victories in the field of science, but to reserve their applause for those who had overcome Nature, and had forced the inexhaustible mother to be delivered of what had theretofore been regarded as impossible, -- a completely black tulip.
He said as much, dryly and quietly, and found himself involved in a discussion, with Joan and Tudor siding against him, in which a more astounding charge than ever he had dreamed of was made against the very English control and reserve of which he was secretly proud.
And that is all our English reserve is--a mere matter of training.
The wildest beast that roams our waste places lairs in the frozen north or the frozen south within a government reserve, where the curious may view him and feed him bread crusts from the hand with perfect impunity.
He also begged leave to reserve the right of objection, so far as
Helped by the kindness of my friend, I have arranged to have a cabin kept in reserve, on payment of a small deposit.
I will tell him everything, without reserve, and I will make him speak without reserve, too, and I'll show him that I love him, and so understand him," Levin resolved to himself, as, towards eleven o'clock, he reached the hotel of which he had the address.
The reserve which I have hitherto maintained in this matter has been misinterpreted by members of my family whose good opinion I cannot consent to forfeit.