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Banking

Investment Risk Reserve

A reserve that is created by an Islamic bank by appropriating a specific amount out of the income of investment...

IRR

It stands for investment risk reserve; a reserve that is created by an Islamic bank by appropriating a specific amount out of...

Capital Reserve

A reserve (reserve account) that an entity sets aside out of capital profits, i.e, profits from non-core operations and activities...

Revenue Reserve

A reserve (reserve account) that an entity creates out of uncontributed revenue gains for the net profit which is generated...

Special Reserve

A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...

Specific Reserve

A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...

General Reserve

A reserve (reserve account) that an entity creates out of its profits for any currently specified or unspecified future purpose....

Reserve Accounting

The accounting treatment of a reserve. The account (e.g., retrained earnings account) from which a reserve is being appropriated will...