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 ?
8 m valuation reserve on its deferred tax asset, due to the significant common ownership of Delmar and Liberty (they share the same largest shareholder), providing a unique opportunity for Delmar and Liberty shareholders.
Surplus and asset valuation reserve remain strong, expected to reach $24.
The valuation reserve on the investment portfolio improved by BD22.
Despite the continuation of volatility and ambiguity in the financial markets, the bank's valuation reserve on its investment portfolio improved significantly by BHD 22.
In addition, the ratio of the valuation reserve to non-accrual loans increased to 102.
NEW YORK -- A tax valuation reserve deepened the net loss for both the third quarter and the first nine months of 2006 at Duane Reade Holdings Inc.
9 million non-cash valuation reserve against the company's U.
However, the vendor last week staged an IPO of 30% of its semiconductor operation, redubbed Freescale Semiconductor, and once the $898m deferred tax valuation reserve associated with the spin-off, a $197m tax benefit and other income and charges were taken into account, the company reported a GAAP net loss of $203m.
This prompted Wal-Mart to reevaluate the recoverability of its deferred tax asset related to the cumulative operating losses in Germany and, consequently, record a noncash charge of $150 million as a valuation reserve.
operating with an inadequate loan valuation reserve.
Although the Institute commended the SEC for its goal of enhancing the utility of financial disclosure statements, it questioned whether disclosure of a tax contingency or valuation reserve for material items comprising the issuer's tax reserve would improve the reader's understanding of the statements.
The NAIC's establishment of the Asset Valuation Reserve (AVR) represents one of the most significant proposals to address credit-related losses on real estate mortgages and equity investments experienced by life companies.