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Unrestricted Equity

A subcategory of equity capital that can be distributed to equity holders (shareholders) without restrictions (such as any restrictions that...

Restricted Equity

A subcategory of equity capital that cannot be distributed to equity holders (shareholders) unless an entity considering doing so complies...

FVR

It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...

FV Reserve

It stands for fair value reserve; a reserve that captures the cumulative net change in the fair value of an...

Fair Value Reserve

A reserve that captures the cumulative net change in the fair value of an asset as long as it is...