valuation reserve

(redirected from Valuation Reserves)
Also found in: Dictionary, Financial.
Graphic Thesaurus  🔍
Display ON
Animation ON
  • noun

Synonyms for valuation reserve

a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets

References in periodicals archive ?
99, TEI believes it would be inconsistent to establish a company-size threshold for disclosure of the loss or valuation reserves.
16 per share of restructuring, one-time charges, and the charge related to the tax valuation reserves just noted.
The Registrant's control procedures did not identify that certain inventory valuation reserves had been released without the related inventory being sold or scrapped.
The 2008 fourth quarter write-downs and valuation reserves include estimated $3.
The sale of the DGBU should allow the Company to decrease the valuation reserves by an estimated 30% of the realizable sales proceeds.
8% of sales -- Results include LIFO inventory valuation reserve charge of $54 million and one-time $4 million tax benefit -- Year-to-date gross cost reductions of $96.
STOCKHOLM, Sweden -- AB Volvo (NASDAQ:VOLVY) (BSE:VLV) (STO:VOLVA) has decided to reverse a valuation reserve for deferred tax receivables in the Mack Trucks subsidiary.
5 billion, adjusted surplus (surplus, asset valuation reserves and interest maintenance reserves) of $127 million and operating leverage of 6.
Because of continued deteriorating market conditions in the Southern California research and development property market, the Trust increased its valuation reserves against the book value of its Hawthorne investment by $1.
Separately, the Company announced that in connection with ongoing restructuring activities at its Softouch women's fitness apparel unit, including recently announced management changes, certain one time valuation reserves, primarily against inventories, would be recorded in its June 30, 1994 results of operations.
Partially offsetting these positive factors, however, is Presidential Life's concentrated operational focus in the interest rate- sensitive individual annuity marketplace and the fact that nearly all of the company's capital and surplus, plus asset valuation reserves, is represented by less-than-investment grade securities, although the company continuously is disposing of such securities.
6 (b) Includes LIFO inventory valuation reserves of $112.
While inventory and accounts receivable balances increased during the first nine months of 2004, gross inventory turns, which excludes the effect of LIFO inventory valuation reserves, and days sales outstanding, which measures actual collection timing for accounts receivable, both improved over 2003 year-end levels.
Vestin also observed that the cost savings were to some extent offset during the second quarter by valuation reserves on real estate investments of about $850,000 and additional costs related to regulatory proceedings of approximately $1 million.
These included additional reserves for bad debts and inventory, cost overruns and projected losses on certain projects, valuation reserves for state deferred tax assets, revenues recognized on various contracts, work in progress and inventory overstatements at a Canadian subsidiary, the closing of Brazilian operations, the accrual for certain insurance reserves which was complicated by the receivership of a prior insurance carrier, and other items.