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  • Monday, April 28, 2025
  • The Financial Encyclopedia
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Revenue Reserve

A reserve (reserve account) that an entity creates out of uncontributed revenue gains for the net profit which is generated...

    Special Reserve

    A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...

      Specific Reserve

      A reserve (reserve account) that an entity creates out of its profits for a certain purpose. It is usually appropriated...

        General Reserve

        A reserve (reserve account) that an entity creates out of its profits for any currently specified or unspecified future purpose....

          Reserve Accounting

          The accounting treatment of a reserve. The account (e.g., retrained earnings account) from which a reserve is being appropriated will...

            Reserve

            An account that appears on liability and owners' equity side of the statement of financial position (balance sheet) constituting appropriation...

              Fulfillment Cash Flows

              According to international accounting standards, this refers to the risk-adjusted present value of an insurer's rights on and obligations to...

                FCF

                It stands for fulfillment cash flows; according to international accounting standards, this refers to the risk-adjusted present value of an...

                  Onerous Contract

                  An insurance contract is deemed to be onerous (loss-laden or loss-making) at initial recognition when the net cash flows associated...

                    Insurance Contract

                    A contract under which an insurance provider (the issuer/ insurance company) accepts significant insurance risks from, and to the benefit...