In financial accounting, the term reserve is most commonly used to describe any part of shareholders' equity, except for basic share capital. In nonprofit accounting, an "operating reserve" is commonly used to refer to unrestricted cash on hand available to sustain an organization, and nonprofit boards usually specify a target of maintaining several months of operating cash or a percentage of their annual income, called an Operating Reserve Ratio.

Sometimes, the term "reserve" is used instead of the term provision; such a use, however, is inconsistent with the terminology suggested by International Accounting Standards Board. For more information about provisions, see provision (accounting).

Equity reserves are created from several possible sources:

Reserve is the profit achieved by a company where a certain amount of it is put back into the business which can help the business in their rainy days.

Reserve (sometimes Reserves) may refer to:

In the United States:

Peter David Schiff (pronounced /ˈʃɪf/; born March 23, 1963) is an American businessman, investment broker, author and financial commentator. Schiff is CEO and chief global strategist of Euro Pacific Capital Inc., a broker-dealer based in Westport, Connecticut and CEO of Euro Pacific Precious Metals, LLC, a gold and silver dealer based in New York City.

Schiff frequently appears as a guest on financial television and is often quoted in major financial publications. He is host of The Peter Schiff Show, a radio show broadcast on terrestrial and internet radio. He is a frequent guest on internet radio as well as the host of the former podcast Wall Street Unspun. In 2010 Schiff ran as a candidate in the Republican primary for the United States Senate seat from Connecticut.

Schiff is known for his bearish views on the dollar and dollar denominated assets, while bullish on investment in tangible assets as well as foreign stocks and currencies.

Peter Schiff was born and raised in New Haven, Connecticut. His father, Irwin Schiff, is a prominent figure in the U.S. tax protester movement, currently serving a 13-year sentence for tax evasion. Peter Schiff attended Beverly Hills High School in California, and graduated from the University of California, Berkeley in 1987 with a Bachelor's degree in finance and accounting.

Eustace Clarence Mullins, Jr. (March 9, 1923 – February 2, 2010) was a populist American political writer, biographer, and antisemite. His most famous work was The Secrets of The Federal Reserve. Along with Nesta Webster, he is generally regarded as one of the most influential authors in the genre of conspiracism.

Eustace Clarence Mullins, Jr. was born in Roanoke, Virginia, the third child of Eustace Clarence Mullins (1899–1961) and his wife Jane Katherine Muse (1897–1971). His father was a salesman in a retail clothing store.

Eustace Mullins was educated at Washington and Lee University, New York University, the University of North Dakota and the Institute of Contemporary Arts (Washington, D.C.)

In December 1942, at Charlottesville, Virginia he enlisted in the military as a Warrant Officer. He was also a veteran of the United States Air Force, with thirty-eight months active service during World War II.

Mullins frequently visited poet Ezra Pound during his period of incarceration in St. Elizabeths Hospital for the Mentally Ill in Washington, D.C. between 1946 and 1959. According to Mullins it was Pound who set him on the course of research that led to his writing The Secrets of The Federal Reserve