A subcategory of equity capital that can be distributed to equity holders (shareholders) without restrictions (such as any restrictions that...

A subcategory of equity capital that cannot be distributed to equity holders (shareholders) unless an entity considering doing so complies...

It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...

It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...

A reserve that captures the cumulative net change in the fair value of an asset as long as it is...