capital reserves
plural noun
  1. money from profits, which forms part of the capital of a company and can be used for distribution to shareholders only when a company is wound up.

    Also called undistributable reserves
  2. the share capital of a company which comes from selling assets and not from their usual trading

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Tier One
equity dividend cover
undistributable reserves
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Unit of Trade
earnings before interest, taxes, depreciation and amortization (EBITDA)
publicity budget
discretionary trust
cost of living