capital gains reserve

Fin
a tax advantage in Canada for money not yet received in payment for something that has been sold

The ultimate business dictionary. 2015.

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  • Asset Valuation Reserve - AVR — Capital required to be set aside in order to cover a company against unexpected debt. The asset valuation reserve serves as a backup for equity and credit losses. A reserve will have capital gains or losses credited or debited against the reserve …   Investment dictionary

  • Federal Reserve System — FRB and FED redirect here. For other uses, see FRB (disambiguation) and FED (disambiguation). Federal Reserve System …   Wikipedia

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