Distributable Reserves

Distributable Profits
Distributable profits (or distributable reserves) are the profits of a company that are legally available for distribution as dividends to its shareholders. This includes a company's accumulated realized profits after deducting all realized losses.
Revenue Reserve
A revenue reserve is a distributable reserve, meaning it is part of a company's retained earnings that can be distributed to shareholders in the form of dividends or used to cover future uncertainties and contingencies.

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