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capital reserve

 
 
noun [C, usually plural] ACCOUNTING, FINANCE

Definition

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
(Definition of capital reserve noun from the Cambridge Business English Dictionary © Cambridge University Press)

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