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 periodicals archive ?
But following 9-11, SDDC officials said it was clear that active and reserve Soldiers needed to be totally compatible if SDDC was to meet its mission.
based energy consultancy IHS Energy estimated that the world's remaining recoverable reserves, excluding unconventional sources such as heavy oil or tar sands, are between 1.
For depository institutions that report quarterly, the low reserve tranche and the reserve requirement exemption amount for 2006 will first apply to the seven-day reserve computation period that begins Tuesday, December 20, 2005, and the corresponding seven-day reserve maintenance period that begins Thursday, January 19, 2006.
Konen said that Jefferson Pilot is "quite satisfied" that the company meets AG 38 requirements "and we go beyond that and make sure that from a scenario-testing, risk-analysis standpoint, that our reserves are adequate.
More than 800 members of an Encino-based Marine Forces Reserve unit also was deployed in Iraq.
They found, for instance, that reserves generate benefits quickly.
The proposed regulations allow either the taxpayer or the Service to recompute reserves to satisfy the requirements of Sec.
auditors generally take issue with suspected hidden reserves.
Table 3-2: Natural Bitumen: Resources, Reserves and Production at End 1999
Uniform reserves requires 600 hours of field training; search-and-rescue requires a emergency medical technician license and training in 24 different areas, including rigging climbing systems and using maps and compasses; and the mounted posse reserves and their horses also receive special training.
Taking advantage of yet another unique source of manpower, MTMC is actively pursuing the use of as many as 25 additional Reserve soldiers for some of its positions.
carries $40 million of case reserves and $50 million in IBNR for future A&E liabilities.