valuation reserve

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  • 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 ?
Temporary differences include unrealized gains and losses and nonadmitted assets, but do not include differences between SAP and tax for asset valuation reserves, interest maintenance reserves, Schedule F penalties, policyholder surplus attributable to stock life insurance companies prior to 1984 and, in the case of a mortgage guaranty insurer, amounts attributable to a statutory contingency reserve to the extent "tax and loss" bonds have been purchased.
Under the scheme, merged banks are allowed to revalue their assets and implement a staggered booking of valuation reserves.
Consequently, if the Commission moves forward to adopt the proposed rules for loss accrual and valuation reserves generally, we recommend that it eliminate the references to tax contingency and valuation reserves that are already governed by FASB Statements No.
34) point out that the capital ratios have declined by about two percentage points since the early 1980s if Mandatory Securities Valuation Reserves (MSVR) are excluded from the calculation.
These financial size categories reflect the current adjusted amount of company surplus and securities valuation reserves.
In life insurance, valuation reserves as defined under the German Commercial Code came to some 37 billion euros and total reserves calculated by the same standard reached 48 billion euros.
As a consequence, NPL ratios declined further to 0.30 percent (net of valuation reserves) and 2.87 percent (at gross) from 1.16 percent and 4.14 percent, respectively, a year ago.