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  2. Provision (accounting) - Wikipedia

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

    A liability, in turn, is a present obligation of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. [2] Though it is often thought to be a form of savings, a provision should not be considered as such.

  3. 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.

  4. Current account (balance of payments) - Wikipedia

    en.wikipedia.org/wiki/Current_account_(balance...

    A credit of income happens when an individual or a company of domestic nationality receives money from a company or individual with foreign identity. In general, receipts (inflows) of factor income are considered credits and payments abroad (outflows) of factor income are considered debits.

  5. 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 ...

  6. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    Examples of types of liabilities include: money owing on a loan, money owing on a mortgage, or an IOU. Liabilities of sectors of USA economy, 1945-2017, based on flow of funds statistics of the Federal Reserve System. Liabilities are debts and obligations of the business they represent as creditor's claim on business assets.

  7. What are reserves for a mortgage? - AOL

    www.aol.com/finance/mortgage-reserves-much...

    Conventional loan. 2 to 4 months for second homes. 6 months for cash-out refinances with a DTI ratio above 45%. 6 months for investment properties. 6 months for primary residences up to 4 units

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  9. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

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