HyperDic: valuation_reserve

English > 1 sense of the expression valuation reserve:
NOUNpossessionvaluation reserve, valuation account, allowance, allowance accounta reserve fund created by a charge against profits / profits in order to provide for changes in the value of a company's assets
English > valuation reserve: 1 sense > noun 1, possession
MeaningA reserve fund created by a charge against profits / profits in order to provide for changes in the value of a company's assets.
Synonymsvaluation account, allowance, allowance account
Broaderreserve account, reserve fundfunds taken out of earnings to provide for anticipated future payments

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