Tartalékkövetelmények
Tartalékkövetelmények refer to the financial reserves that a company must maintain to cover potential future liabilities or unforeseen losses. These are essentially a buffer to ensure solvency and operational continuity in the face of unexpected events. The specific types and amounts of tartalékkövetelmények are often dictated by regulatory bodies, industry standards, or internal risk management policies. For instance, financial institutions are typically required to hold substantial capital reserves to absorb potential credit losses or market fluctuations.
These reserves can take various forms, including retained earnings, specific provisions for anticipated expenses, or dedicated