revaluation reserves

revaluation reserves
revaluation reserves revaluation reserves reserves

Financial and business terms. 2012.

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  • Revaluation of fixed assets — In finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns.Fixed assets are held by an enterprise for the purpose of producing goods or rendering… …   Wikipedia

  • Revaluation Reserve — An accounting term used when a company has to enter a line item on their balance sheet due to a revaluation performed on an asset. This line item is used when the revaluation finds the current and probable future value of the asset is higher than …   Investment dictionary

  • revaluation reserve — Part of shareholders funds. Arises when an asset is revalued in a company s balance sheet. The profit on revaluation is considered to be part of shareholders funds but is shown in a separate reserve to highlight the fact that the profit is not… …   Financial and business terms

  • reserves — Part of shareholders funds on a company s balance sheet. All parts of shareholders funds apart from share capital are reserves, such as the share premium account, the profit and loss account and the revaluation reserve. Dresdner Kleinwort… …   Financial and business terms

  • Undisclosed Reserves — The unpublished or hidden reserves of a financial institution that may not appear on publicly available documents such as a balance sheet, but are nonetheless real assets, which are accepted as such by most banking institutions. Undisclosed… …   Investment dictionary

  • distributable reserves — Under section 236 of the Companies Act 1985 distributable profit is the profit shown in the latest statutory accounts after deductions or adding any reserves or deficit carried forward from earlier years (and having taken out of account any… …   Law dictionary

  • Tier 2 capital — Tier 2 capital, or supplementary capital, include a number of important and legitimate constituents of a bank s capital base [1]. These forms of banking capital were largely standardized in the Basel I accord, issued by the Basel Committee on… …   Wikipedia

  • Capital requirement — The capital requirement is a bank regulation, which sets a framework on how banks and depository institutions must handle their capital. The categorization of assets and capital is highly standardized so that it can be risk weighted.… …   Wikipedia

  • Fractional reserve banking — Banking A series on Financial services …   Wikipedia

  • Tier 1 capital — is the core measure of a bank s financial strength from a regulator s point of view. It is composed of core capital,[1] which consists primarily of common stock and disclosed reserves (or retained earnings),[2] but may also include non redeemable …   Wikipedia

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