valuation reserve

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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
References in periodicals archive ?
He said banks and quasi-banks that would undergo MandAs could tap the following perks: Revaluation of premises, improvements and equipment; staggered booking of unbooked valuation reserves over a maximum period of five years; temporary relief from compliance with capital adequacy ratio and/or maximum period for amortization of goodwill; conversion/upgrading of head offices, branches, and other offices, and condonation of liquidated damages/penalties on loan arrearages to the BSP.
began the work needed to update the valuation reserves by gathering data on 680,000 group LTD claims that ended from 1997 to 2006.
Capital and surplus, including asset valuation reserves (AVR), rose to $237 billion from $210 billion.
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.
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.
Capital also was negatively impacted by the need for additional real estate-related valuation reserves and the correction of an error.
Preliminary results show the life insurance industry had a statutory net loss of $51 billion in 2008 and that surplus plus asset valuation reserves at 0 the end of the year fell 13% to $273 billion, said Terence Martin, analyst at Conning Research & Consulting, Hartford.
However, capital levels continue to be dependent on a number of soft factors, such as investment valuation reserves, free reserves for policyholders' surplus and value of in-force business.
However, capital continues to be dependent on a number of soft factors, such as investment valuation reserves, free reserves for policyholders' surplus and value of in-force business.
Declining commodity prices generated a $ 43 million decrease in ADM's LIFO inventory valuation reserves this quarter, compared to a $ 5 million increase a year ago.
the fourth quarter of 2007, pre-tax income, although positive, will be lower due in part to write-downs and valuation reserves of approximately $10 million, as a result of steep declines in commodity prices and the market value of certain financial hedge positions.
In measuring performance in controlling this managed working capital, we exclude the effects of LIFO inventory valuation reserves, excess and obsolete inventory reserves, and reserves for uncollectible accounts receivable which, due to their nature, are managed separately.