capital reserve
noun[C,usually plural]
ACCOUNTING,FINANCEukusanamountofmoneythat acompanyororganizationkeepsin aspecialaccountforfutureneeds:
Alackofcapitalreservesandoperatingexperiencehave made thecasinoprojectunattractivetolenders.
Thecityhas about $23 million in acapitalreserveaccount.
(alsoundistributable reserve);(alsonon-distributable reserve)
thepartof a company'sprofits,produced, forexample, by anincreasein thevalueofitsassets, that itkeepsascapital, and that cannot be given toshareholdersasdividends