In Canada, an Indian reserve is defined by the Indian Act as a "tract of land, the legal title to which is vested in His Majesty, that has been set apart by His Majesty for the use and benefit of a band."
In financial accounting, reserve always has a credit balance and can refer to a part of shareholders' equity, a liability for estimated claims, or contra-asset for uncollectible accounts.
part of the real domain that a feudal lord does not concess and that he has the full property and responsability, in order to exploit it directly and independantly for his own profit, without any obligation or counterpart
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