e/Reserve (accounting)

Information
has gloss	eng: In financial accounting, the term reserve is most commonly used to describe any part of shareholders' equity, except for basic share capital. Sometimes, the term is used instead of the term provision; such a use, however, is inconsistent with the terminology suggested by International Accounting Standards Board. For more information about provisions, see provision (accounting).
lexicalization	eng: reserve
instance of	e/Generally Accepted Accounting Principles