distributable reserve noun [C, usually pl.]

(Accounting )

a fund of money that a company keeps which it can use to make payments to shareholders; the money in this fund, which comes, for example, from profits left at the end of an accounting period:

An extra dividend can only be paid if sufficient distributable reserves are available.

a transfer to distributable reserves

⇨ NON-DISTRIBUTABLE RESERVE

• deferred credit
• deferred liability
• deferred share
• deferred taxation
• deficiency
• deficiency judgment
• deficiency notice
• deficit
• deficit financing
• deficit spending
• define
• defined benefit
• defined contribution
• deflate
• deflation
• deflator
• defraud
• defray
• defunct
• degrade
• de jure
• Del
• delay
• delayering
• del credere agent