责任准备金(Liability Reserves)：是寿险公司提存的最重要的准 备金，通常此准备金约占公司负债的百分之九十，是对保险责任的一 种准备。
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undue liability reserves 未到期责任准备金
hold reserves against liability 按存款负债持有储备金
Bank reserves are a liability of the Fed and an asset for the banks.
FORBES: The Myth That The Fed Is Printing Money
Merck says it cannot yet reasonably estimate the amount of the Vioxx liability in order to take reserves.
FORBES: Vioxx Anxiety Rises
The difference is that the 1979 move targeted money and, by implication, bank reserves, on the liability side of the Fed's balance sheet.
FORBES: The Fed's Historic Move
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