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 ?
As a mutual company, our interests are aligned with those of our policy owners, not Wall Street or shareholders, meaning the value we create is carefully managed with their long-term interests in mind." The dividend payout declared in 2018 follows an outstanding year of performance; NYL holds surplus and asset valuation reserve remain strong at a record $25.1 billion, bolstered by the company's ability to strategically manage its $252.9 billion general account and successfully operate its portfolio of supporting businesses, which deliver diversified revenue streams to support New York Life's financial strength....
Edgewater's income tax benefit is the result of a $1.4 million reversal of the total $1.9 million deferred tax asset valuation reserve that was recognized during the second quarter of 2018.
Delmar expects to recover at closing of the transaction USD 6.1m of Liberty's USD6.8 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.
The valuation reserve on the investment portfolio improved by BD22.8m.
Despite the continuation of volatility and ambiguity in the financial markets, the bank's valuation reserve on its investment portfolio improved significantly by BHD 22.8 million.
Net income for the year ended December 31, 2015 totalled USD16.3m, or USD0.34 per diluted common share, as compared to USD50.2m or USD1.00 per diluted common share (USD10.5m, or USD0.20 per diluted share adjusted for the recognition of USD39.7m of income tax benefit from the reversal of a deferred tax asset valuation reserve) for the year ended December 31, 2014.
New York Life Insurance Company announced a 14.7 percent increase in 2014operating earnings to a record $2.02 billion, and record surplus and asset valuation reserve, which reached $21.9 billion for the year.
In addition, the ratio of the valuation reserve to non-accrual loans increased to 102.98% at September 30, 2014.
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.
We reviewed the valuation reserve on deferred tax assets and recorded adjustments in related accounts including corporate taxes.
Riskier and less liquid investments as a percentage of adjusted surplus (surplus plus asset valuation reserve and interest maintenance reserve) is a simple measure of investment risk that rating agencies follow closely.