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

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

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

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

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

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

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

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

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

An account that appears on liability and owners' equity side of the statement of financial position (balance sheet) constituting appropriation...