Akademik

capitalization of reserves
capitalization of reserves capitaliˌzation of reˈserves also capitalisation of reserves noun [uncountable]
FINANCE when reserves are paid out to shareholders in the form of extra shares

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capitalization of reserves UK US (UK also capitalisation of reserves) noun [U or S]
► FINANCE the use of profits to create new shares that a company gives to shareholders

Financial and business terms. 2012.