capital reserve
noun [ C, usually plural ]
ACCOUNTING, FINANCE ukusan amount of money that a company or organization keeps in a special account for future needs:
A lack of capital reserves and operating experience have made the casino project unattractive to lenders.
The city has about $23 million in a capital reserve account.
(also undistributable reserve); (also non-distributable reserve)
the part of a company's profits, produced, for example, by an increase in the value of its assets, that it keeps as capital, and that cannot be given to shareholders as dividends