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CAPITAL AND RESERVES

Statistics Directorate    
Definition:
Capital and reserves is the difference between total assets and total liabilities in the balance sheet. It represents the equity interest of the owners in an entity and is the amount available to absorb unidentified losses.

Source Publication:
IMF, 2004, Compilation Guide on Financial Soundness Indicators, IMF, Washington DC, Appendix VII, Glossary.

Statistical Theme: Financial statistics

Created on Thursday, August 26, 2004