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Equity Capital

In the context of accounting, equity capital (also known as shareholders' equity) constitutes all components of the shareholders' equity (as...

    Appropriation

    The act/ process of setting aside money for a specific use/ purpose. For example, reserves are created by setting aside...

      Revaluation Reserve

      A type of reserve (a non-cash reserve) that is created by an entity to account for any increases in asset...

        Unrestricted Equity

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

          Available For Sale Reserve

          A reserve that consists of the cumulative fair value gains or losses on available for sale assets (AFS), and is...

            AFS Reserve

            It stands for available for sale reserve; a reserve that consists of the cumulative fair value gains or losses on...

              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...

                    Contingency Reserve

                    A type of reserve that is set aside (out of retained earnings) as a cushion against possible future losses, foreseen...