Reserve

Reserve or reserves may refer to:

Economics

  • Reserve (accounting), any part of shareholders' equity, except for basic share capital
  • Actuarial reserves, a liability equal to the present value of the future expected cash flows of a contingent event
  • Bank reserves, holdings of deposits in central banks plus currency that is physically held in bank vaults
  • Foreign-exchange reserves, the foreign currency deposits held by central banks and monetary authorities
    • Reserve currency, a currency which is held in significant quantities as part of foreign exchange reserves
  • Reserve currency, a currency which is held in significant quantities as part of foreign exchange reserves
  • Mineral reserve, natural resources that are economically recoverable
  • Official gold reserves, held by central banks as a store of value
  • Auction Reserve, a minimum amount of money bid required for a sale in an English auction
  • Places

  • Reserve, Kansas, a US city
  • Reserve, Louisiana, a census-designated place in St. John the Baptist Parish
  • Military reserve

    A military reserve, reserve formation, or simply reserve, is a group of military personnel or units which are initially not committed to a battle by their commander so that they are available to address unforeseen situations or exploit suddenly developing opportunities. Such forces may be held back to defend against attack from other enemy forces, to be committed to the existing battle if the enemy exposes a vulnerability, or to serve as relief for troops already fighting. Some of the different categories of military reserves are: tactical reserve, operational reserve, strategic reserve.

    A military reserve is different from a military reserve force, which is a military organization composed of military personnel who maintain their military skills and readiness in a long-term part-time commitment to support their country if needed. Military reserve refers to specific trained pre-organized forces operating as an on call basis from the main military force.

    Background

    The concept of reserve forces dates at least to early Roman legionary formations. In the early Roman legion, the soldiers were divided by wealth and age, with the poorer and younger Hastati forming the first line, followed by the Principes, and the wealthier and older Triarii. The first two lines were expected to do the majority of the fighting, with the third line held in reserve, both as a last resort and to deter routing.

    Reserve (accounting)

    In financial accounting, reserve is any part of shareholders' equity, except for basic share capital. In nonprofit accounting, an "operating reserve" is the unrestricted cash on hand available to sustain an organization, and nonprofit boards usually specify a target of maintaining several months of operating cash or a percentage of their annual income, called an Operating Reserve Ratio.

    There are different types of reserves used in financial accounting like capital reserves, revenue reserves,statutory reserves, realized reserves, unrealized reserves.

    Equity reserves are created from several possible sources:

  • Reserves created from shareholders' contributions, the most common examples of which are:
  • legal reserve fund - it is required in many legislations and it must be paid as a percentage of share capital
  • share premium - amount paid by shareholders for shares in excess of their nominal value
  • Reserves created# from profit, especially retained earnings, i.e. accumulated accounting profits, or in the case of nonprofits, operating surpluses. However, profits may be distributed also to other types of reserves, for example:
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    by: Rie Fu

    Kirei na komorebi chiisa na hikari no en
    Sasayaku sono hikari hontou wa heiki ja nai
    Sonna koto omotte nai no ni..
    Sukoshi sukoshi zawameku kimochi ga
    taka natte ikisaki yuku
    Sono tane te ni totte sotto nigitte te yo
    Cuz you’re not missing from my heart
    Hijou na ashioto kikoe nai furi wo shiteru
    Ima demo wasure nai hontou wa mou sugu ni
    Kioku wo keshi satte shimaitai no ni
    You will be you will be
    First thing on my mind
    You will see the first rebirth
    On a Sunday,rainy market
    Show the stranger the right way there
    Cuz you’re not missing from my heart
    Kowasa naide
    Cuz you know you better get on now..
    And everybody won’t take it
    If you’re not gonna take on now..
    Cuz you’re not missing from my heart
    Yowaku wa chiisaku tsuyoku wa ooki na oto
    Hibiku wa sono chikara nokoru wa sono atoaji
    Hontou wa tsutaetai koto ga aru no ni..
    Sukoshi sukoshi osanai kimochi ga
    mayowazu ni itai to iu
    Sono hana te ni totte sotto nigitte te yo




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