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Valuation reserve
/væljuˈeɪʃən
rɪzˈərv/
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Valuation reserve
noun
1.
A reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets.
Synonyms:
allowance
,
allowance account
,
valuation account
.
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Etymology of 'Valuation reserve'
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