reserve


reserve
Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a known diminution in value of an asset or a known liability, whereas reserves are surpluses not yet distributed and, in some cases (e. g. share premium account or capital redemption reserve), not distributable. The directors of a company may choose to earmark part of these funds for a special purpose (e. g. a reserve for obsolescence of plant). However, reserves should not be seen as specific sums of money put aside for special purposes as they are represented by the general net assets of the company. Reserves are subdivided into retained earnings (revenue reserves), which are available to be distributed to the shareholders by way of dividends, and undistributable reserves, which for various reasons are not distributable as dividends, although they may be converted into permanent share capital by way of a bonus issue.

Big dictionary of business and management. 2014.

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  • Reserve- — Reserve …   Deutsch Wörterbuch

  • Reserve — Reserve …   Deutsch Wörterbuch

  • réserve — [ rezɛrv ] n. f. • 1342; de réserver I ♦ (Abstrait) Le fait de garder pour l avenir. 1 ♦ Dr. Clause restrictive qu on ajoute afin de ne pas se trouver lié par une obligation. Faire ses réserves : se prémunir contre l interprétation qui pourrait… …   Encyclopédie Universelle

  • réservé — réserve [ rezɛrv ] n. f. • 1342; de réserver I ♦ (Abstrait) Le fait de garder pour l avenir. 1 ♦ Dr. Clause restrictive qu on ajoute afin de ne pas se trouver lié par une obligation. Faire ses réserves : se prémunir contre l interprétation qui… …   Encyclopédie Universelle

  • reserve — re·serve 1 vt re·served, re·serv·ing: to keep back or set apart: as a: to keep (a right, power, or interest) esp. by express declaration all rights reserved compare waive b: to defer a determination of (a question of law) …   Law dictionary

  • Reserve — (sometimes Reserves) may refer to:* Course reserve, library materials reserved for particular users * Dynamic reserve, the set of metabolites that the organism can use for metabolic purposes * Reserve clause, in North American professional sports …   Wikipedia

  • Reserve — Re*serve , n. [F. r[ e]serve.] 1. The act of reserving, or keeping back; reservation. [1913 Webster] However any one may concur in the general scheme, it is still with certain reserves and deviations. Addison. [1913 Webster] 2. That which is… …   The Collaborative International Dictionary of English

  • réservé — réservé, ée (ré zèr vé, vée) part. passé de réserver. 1°   Retenu, en parlant d une portion de chose, ou d une chose entre plusieurs. La propriété d un domaine vendue, mais l usufruit réservé.    Biens réservés, biens dont un testateur ne peut… …   Dictionnaire de la Langue Française d'Émile Littré

  • Reserve — Réserve Cette page d’homonymie répertorie les différents sujets et articles partageant un même nom …   Wikipédia en Français

  • Reserve — Reserve, WI U.S. Census Designated Place in Wisconsin Population (2000): 436 Housing Units (2000): 252 Land area (2000): 53.009057 sq. miles (137.292821 sq. km) Water area (2000): 0.698415 sq. miles (1.808887 sq. km) Total area (2000): 53.707472… …   StarDict's U.S. Gazetteer Places

  • Reserve — (von franz. réserve, dt. ‚Vorrat‘) steht für Reserve (Militärwesen), beim Militär in Bereitschaft stehende zusätzliche Kräfte und Truppen Goldreserve, eine staatliche Währungsdeckung oder Notrücklage Notvorrat, Notvorhaltung von Lebensmitteln… …   Deutsch Wikipedia


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