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Capital Redemption Reserve

A reserve that is set aside for buy-back schemes and redemptions of preference capital (preferred shares capital). It is a...

Whitelist NAS

A non-audit service (NAS) that laws and regulations allows an auditor to provide, in addition to its core audit services....

Whitelist Non-Audit Service

A non-audit service (NAS) that laws and regulations allows an auditor to provide, in addition to its core audit services....

Free Reserve

A category of reserves that are available for distribution as dividends (as of the latest audited balance sheet of an...

Dividend Equalization Account

A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

DER

It stands for dividend equalization reserve; a reserve (type of a specific reserve) that is created specifically for the purpose...

Dividend Equalization Reserve

A reserve (type of a specific reserve) that is created specifically for the purpose of ensuring  stability of an entity's...

Blacklist NAS

A non-audit service (NAS) that an auditor/ audit firm cannot provide to an auditee (an audited firm). Specific services other...

Blacklist Non-Audit Service

A non-audit service (NAS) that an auditor/ audit firm cannot provide to an auditee (an audited firm). Specific services other...

NAS

It stands for non-audit service; a service (that can or cannot be offered by an accounting/ audit firm) other than...