Capital Reserve — A part of shareholders funds that comes from a revaluation of capital assets and not from the normal operations that are recorded in the profit and loss account. * * * capital reserve UK US noun [C, usually plural] ACCOUNTING, FINANCE ► an… … Financial and business terms
capital reserve — See: undistributable reserves … Accounting dictionary
capital — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin … Law dictionary
merger capital reserve — merger reserve … Accounting dictionary
Capital, Volume I — is the first of three volumes in Karl Marx s monumental work, Das Kapital, and the only volume to be published during his lifetime. Originally published in 1867, Marx s aim in Capital, Volume I is to uncover and explain the laws specific to the… … Wikipedia
Reserve army of labour — is a concept in Karl Marx s critique of political economy. It refers basically to the unemployed in capitalist society. It is synonymous with industrial reserve army or relative surplus population , except that the relative surplus population… … Wikipedia
réserve — [ rezɛrv ] n. f. • 1342; de réserver I ♦ (Abstrait) Le fait de garder pour l avenir. 1 ♦ Dr. Clause restrictive qu on ajoute afin de ne pas se trouver lié par une obligation. Faire ses réserves : se prémunir contre l interprétation qui pourrait… … Encyclopédie Universelle
réservé — réserve [ rezɛrv ] n. f. • 1342; de réserver I ♦ (Abstrait) Le fait de garder pour l avenir. 1 ♦ Dr. Clause restrictive qu on ajoute afin de ne pas se trouver lié par une obligation. Faire ses réserves : se prémunir contre l interprétation qui… … Encyclopédie Universelle
capital redemption reserve — Under Chapter VII of Part V of the Companies Act 1985, a company can redeem shares which are issued as redeemable shares by repaying the nominal value to the shareholder, whereupon the shares are cancelled. Redemption must normally be from… … Law dictionary
Capital adequacy ratio — (CAR), also called Capital to Risk (Weighted) Assets Ratio (CRAR), is a ratio of a bank s capital to its risk. National regulators track a bank s CAR to ensure that it can absorb a reasonable amount of loss [Cite web |… … Wikipedia
