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valuation reserve
(redirected from Securities Valuation Reserve)

   Also found in: Financial 0.01 sec.
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Noun1.valuation reserve - a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assetsvaluation reserve - a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
reserve account, reserve fund - funds taken out of earnings to provide for anticipated future payments


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The new AVR will extend the previously effective mandatory securities valuation reserve (MSVR) beyond securities to cover real estate as well.
While the AVR's predecessor, the Mandatory Securities Valuation Reserve (MSVR), set reserves only for a portion of investments, the new AVR would cover all assets held by insurers and would first appear on the December 1992 statutory statement submitted by life insurance companies to the appropriate state insurance regulatory body.
The company increased its Contingency Reserves by $167 million in 1991, and increased its Mandatory Securities Valuation Reserve by $80 million -- thus comprising the 1991 total capital increase of $247 million.
 
 
 
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