capital reserves

[/ˈkæpɪtəl rɪˈzɜrvz/]
nounpl: capital reserves
reservas de capital
1. Funds set aside by a company or financial institution from profits or retained earnings to meet future obligations, unexpected losses, or regulatory requirements
The bank maintained substantial capital reserves to ensure stability during economic downturns.
O banco mantinha reservas de capital substanciais para garantir estabilidade durante as crises econômicas.
2. Part of a company's equity that is legally restricted and cannot be distributed as dividends
The corporation allocated a portion of its profits to capital reserves as required by law.
A corporação alocou uma parte de seus lucros para reservas de capital conforme exigido por lei.
3. Financial buffers maintained by organizations to absorb potential losses and maintain solvency
Insurance companies are required to maintain adequate capital reserves to protect policyholders.
As companhias de seguros são obrigadas a manter reservas de capital adequadas para proteger os segurados.
Capital reserves are a critical concept in Brazilian and American finance, heavily regulated by central banks and financial regulatory authorities (Banco Central do Brasil and Federal Reserve, respectively). Companies must maintain minimum capital reserves as a percentage of their assets, a practice that became more stringent after the 2008 financial crisis under Basel III accords.
Synonyms / Sinônimos
capital buffersequity reservesretained reservesfinancial reservesreserve funds
Antonyms / Antônimos
distributed profitsdividend paymentscapital depletion

Regional Variations

General Brazilian
reservas de capital
Standard term used in financial and accounting contexts throughout Brazil
São Paulo
reservas de capital
Common usage in financial markets and corporate governance; may also hear 'fundos de reserva'
Portugal
reservas de capital
Standard Portuguese term; sometimes also 'fundos de reserva de capital'

Related Words

equityretained earningssolvencyregulatory capitalfinancial stabilitybalance sheet

Related Idioms & Phrases

build up capital reserves
tap into capital reserves
maintain capital reserves
strengthen capital reserves
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