Focus on the pronunciation of capital reserve
English definition of “capital reserve”
noun [C, usually plural] ACCOUNTING, FINANCE
› an amount of money that a company or organization keeps in a special account for future needs: A lack of capital reserves and operating experience have made the casino project unattractive to lenders. The city has about $23 million in a capital reserve account.
› (also undistributable reserve, also non-distributable reserve) the part of a company's profits, produced, for example, by an increase in the value of its assets, that it keeps as capital, and that cannot be given to shareholders as dividends