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

A component of the equity section on the statement of financial position/ balance sheet that belongs to the equity's respective...

A type of reserve (a non-cash reserve) that is created by an entity to account for any increases in asset...

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

A capital tier that constitutes the first line of defense or buffer against losses to an Islamic bank's capital that...

A capital tier that constitutes an addition to minimum capital requirements and represents a line of defense or buffer against...