capital reservenoun [ C, usually plural ]
ukusACCOUNTING, FINANCEan 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