capital reserve
Definition
Resource created by the accumulated capital surplus (not revenue surplus) of a firm, such as by an upward revaluation of its assets to reflect their current market value after appreciation. Allocating such sums to capital reserve means they are permanently invested and will not be paid as dividends.
capital reserve is in the Accounting & Auditing, Banking, Commerce & Finance and Investing subjects.
capital reserve appears in the definitions of the following terms: accumulation, paid-in capital and capital transaction
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