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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...

PER

It stands for profit equalization reserve; a reserve that is created by an Islamic bank by appropriating a specific amount…

Negative Reserve

A reserve that is maintained by an insurance company (in connection with life insurance) under a situation where the value...

LLR

It stands for loan loss reserve; a type of credit enhancement whereby a reserve (specifically, a cash reserve) is created...

Loan Loss Reserve

A type of credit enhancement whereby a reserve (specifically, a cash reserve) is created by a bank for the purpose...

AFDA

It stands for allowance for doubtful accounts; a contra asset that represents management's estimate of the amount of accounts receivable...

ADA

It stands for allowance for doubtful accounts; a contra asset that represents management's estimate of the amount of accounts receivable...