Reserve countable
With the Financial direction and Countable, the Réserves are amounts located at the Passif of the Bilan of a Entreprise corresponding to the office plurality of the Bénéfice S of the former exercises (bottom lines of the period, is clear benefits minus net losses) which were
- neither redistributed with the owners of the company (Dividende S, repurchases of actions)
- nor integrated in its Capital;
The reserves contribute to create a financial safety margin for the company and especially take part in its new Autofinancement to make Investissement S making it possible to develop its activities.
See also: Equities
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