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  2. Reserve (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reserve_(accounting)

    In nonprofit accounting, an "operating reserve" is the unrestricted cash on hand available to sustain an organization, and nonprofit boards usually specify a target of maintaining several months of operating cash or a percentage of their annual income, called an operating reserve ratio.

  3. Bank reserves - Wikipedia

    en.wikipedia.org/wiki/Bank_reserves

    Bank reserves are a commercial bank's cash holdings physically held by the bank, [1] and deposits held in the bank's account with the central bank.Under the fractional-reserve banking system used in most countries, central banks may set minimum reserve requirements that mandate commercial banks under their purview to hold cash or deposits at the central bank equivalent to at least a prescribed ...

  4. Reserve requirement - Wikipedia

    en.wikipedia.org/wiki/Reserve_requirement

    This rate is commonly referred to as the cash reserve ratio or shortened as reserve ratio. Though the definitions vary, the commercial bank's reserves normally consist of cash held by the bank and stored physically in the bank vault (vault cash), plus the amount of the bank's balance in that bank's account with the central bank.

  5. What Is the Reserve Ratio? - AOL

    www.aol.com/finance/ratio-043001247.html

    The reserve ratio is a regulation set by central banks that determines the minimum amount of reserves a commercial bank must hold, relative to its deposits. This requirement ensures that banks ...

  6. Provision (accounting) - Wikipedia

    en.wikipedia.org/wiki/Provision_(accounting)

    [citation needed] The term "reserve" can be a confusing accounting term. In accounting, a reserve is always an account with a credit balance in the entity's equity on the balance sheet, while to some non-accountants (e.g., actuaries), it has the connotation of money set aside to meet a future liability (a debit balance).

  7. Cookie jar accounting - Wikipedia

    en.wikipedia.org/wiki/Cookie_jar_accounting

    Cookie jar accounting or cookie jar reserves is an accounting practice in which a company takes a quantity of large reserves from an economically successful year and incurs them against losses from less successful years. Through this process, companies can mislead investors into believing that their losses are less than the actual value.

  8. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    This reserve, a form of contra account, is essentially the amount by which an entity's taxable income has been deferred by using the LIFO method. [ 2 ] In most sets of accounting standards, such as the International Financial Reporting Standards, FIFO (or LIFO) valuation principles are "in-fine" subordinated to the higher principle of lower of ...

  9. Stocks in these 4 sectors are best positioned to rally into ...

    www.aol.com/stocks-4-sectors-best-positioned...

    Their call comes as tech has propelled the S&P 500's bull rally to new heights in recent months amid the AI boom, accounting for nearly 35% of the S&P 500's profits in the last year.