beleggingsvoorziening
A beleggingsvoorziening, often translated as an investment provision or investment reserve, is a financial term used primarily in Dutch accounting and business contexts. It refers to an amount set aside by a company to cover potential future losses or declines in the value of its investments. This provision acts as a buffer against market volatility and economic downturns that could negatively impact the worth of assets such as stocks, bonds, or other financial instruments held by the company.
The creation and adjustment of a beleggingsvoorziening are typically based on accounting standards and principles. Companies
The purpose of a beleggingsvoorziening is to prevent unexpected write-downs from significantly impacting a company's profitability