Capital Reserve

Capital Reserve
   A part of shareholders' funds that comes from a revaluation of capital assets and not from the normal operations that are recorded in the profit and loss account.

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capital reserve UK US noun [C, usually plural] ACCOUNTING, FINANCE
► an amount of money that a company or organization keeps in a special account for future needs: »

A lack of capital reserves and operating experience have made the casino project unattractive to lenders.

 »

The city has about $23 million in a capital reserve account.

► (also undistributable reserve, also non-distributable reserve) the part of a company's profits, produced, for example, by an increase in the value of its assets, that it keeps as capital, and that cannot be given to shareholders as dividends

Financial and business terms. 2012.

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