Search
Generic filters
Filter by Categories
Accounting
Banking

Disclosed Reserves

A bank reserve whose information is disclosed in detail to the public or stakeholders. Disclosed reserves are created by a...

Discretionary Surplus Reserve

A type of surplus reserve (in turn, a component of tier-1 capital (core capital, or tranche-1)) that a bank, by...

Statutory Surplus Reserve

A component of surplus reserve, which is, in turn, a component of tier-1 capital (core capital, or tranche-1). Statutory surplus...

Surplus Reserve

A type of reserve that a bank sets aside and holds out of its net earnings in each and every...

Goodwill Write-Off Reserve

A reserve (a special reserve) that is created to amortize (write off) an entity's goodwill. Goodwill arising on a business...

General Risk Reserve

A type of general reserve (statutory reserve) that a bank creates, for risk coverage purposes, by appropriations from net profits...

URR

It stands for unexpired risk reserve; an amount that an insurance company sets aside, on its the balance sheet, in...

Unexpired Risk Reserve

An amount that an insurance company sets aside, on its the balance sheet, in addition to unearned premiums in connection...

Asset Fluctuation Reserve

A type of reserve that an insurance company (insurer) is required to create as a cushion against losses (generally, fluctuations)...

Asset Revaluation Reserve

A non-statutory reserve that is created by virtue of the application of accounting policy for non-financial assets such as property,...