asset valuation reserve (avr)

  • The AVR is to address the credit-related (default) and equity risks of company’s assets (Securities, Real Estate and Mortgage Loans) by calculating maximum reserve targets and controlling the flow of the reserve from/into surplus.

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­www.irs.gov/­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).