valuation reserve

noun
a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
Hypernyms: ↑reserve account, ↑reserve fund

* * *

noun
see reserve II

Useful english dictionary. 2012.

Look at other dictionaries:

  • Valuation Reserve — The funds set aside by life insurers as required by state law to compensate for declines in the value of investment instruments that are held by the insurance company as assets. Valuation reserves are required because life insurance contracts can …   Investment dictionary

  • Valuation Reserve — See Mandatory Securities Valuation Reserve …   Ballentine's law dictionary

  • valuation reserve — An allowance to provide for changes in the value of a company s assets, such as depreciation. Bloomberg Financial Dictionary …   Financial and business terms

  • Asset Valuation Reserve - AVR — Capital required to be set aside in order to cover a company against unexpected debt. The asset valuation reserve serves as a backup for equity and credit losses. A reserve will have capital gains or losses credited or debited against the reserve …   Investment dictionary

  • Securities Valuation Reserve — See Mandatory Securities Valuation Reserve …   Ballentine's law dictionary

  • Mandatory Securities Valuation Reserve — A reserve fund required to be maintained by insurance companies in some states for the purpose of absorbing fluctuations in prices of securities …   Ballentine's law dictionary

  • reserve account — noun funds taken out of earnings to provide for anticipated future payments • Syn: ↑reserve fund • Hypernyms: ↑reserve, ↑backlog, ↑stockpile • Hyponyms: ↑hidden reserve, ↑pool, ↑ …   Useful english dictionary

  • reserve fund — noun funds taken out of earnings to provide for anticipated future payments • Syn: ↑reserve account • Hypernyms: ↑reserve, ↑backlog, ↑stockpile • Hyponyms: ↑hidden reserve, ↑pool, ↑ …   Useful english dictionary

  • valuation account — noun a reserve fund created by a charge against profits in order to provide for changes in the value of a company s assets • Syn: ↑valuation reserve, ↑allowance, ↑allowance account • Hypernyms: ↑reserve account, ↑reserve fund * * * noun …   Useful english dictionary

  • Valuation using discounted cash flows — is a method for determining the current value of a company using future cash flows adjusted for time value. The future cash flow set is made up of the cash flows within the determined forecast period and a continuing value that represents the… …   Wikipedia

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