Reserves, Surplus, and Capital Maintenance

This branch keeps equity-reserve and capital-maintenance pages together.

It covers capital reserves, capital redemption reserves, distributable reserves, merger reserves, asset revaluation reserves, impaired capital, financial capital maintenance, and related capital-preservation language.

In this section

• Capital and Redemption Reserves
  Capital reserve, capital redemption reserve, and debenture redemption reserve terms.
  • Capital Redemption Reserve: A Shield for Creditors
    An in-depth exploration of the Capital Redemption Reserve, a reserve created when a company buys back its shares to ensure the maintenance of the capital base and protect the creditors' interests.
  • Capital Reserve: An In-Depth Understanding
    Comprehensive overview of Capital Reserves, including their historical context, types, importance, applicability, and more.
  • Debenture Redemption Reserve: Ensuring Redemption Security
    A Debenture Redemption Reserve (DRR) is a capital reserve allocated from a company's profit and loss account, aimed at safeguarding the future repayment of debentures. While this reserve limits profits available for distribution, it requires a matching investment to ensure actual funds are available for redemption.
• Capital Maintenance Concepts
  Capital maintenance, financial capital maintenance, and impaired capital terms.
  • Capital Maintenance: Ensuring the Real Value of Capital
    Capital Maintenance refers to the concept and legal requirements to ensure that a company's capital is maintained at its real value.
  • Financial Capital Maintenance: Ensuring Economic Health
    A comprehensive guide to understanding Financial Capital Maintenance, its importance, methods, and implications in financial and economic contexts.
  • Impaired Capital: Definition and Explanation
    An in-depth exploration of impaired capital, including its definition, types, examples, historical context, and more.
• Revaluation, Distributable, and Merger Reserves
  Asset revaluation reserve, distributable reserves, and merger reserve terms.
  • Asset Revaluation Reserve: Equity Created by Revaluing Assets Upward
    Learn what an asset revaluation reserve is, how it appears in accounting,
  • Distributable Reserves: Profits Available for Shareholders
    An in-depth exploration of distributable reserves, their significance, and related financial concepts.
  • Merger Reserve: Key Concepts in Corporate Finance
    An in-depth overview of merger reserve, its historical context, types, key events, mathematical models, and importance in corporate finance.