reserves
as defined in Regulation (EU) No 648/2012 of the European Parliament and of the Council of…, Article 2, point (26) (Definitions)
reserves as set out in Article 9 of Fourth Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of the Treaty on the annual accounts of certain types of companies and profits and losses brought forward as a result of the application of the final profit or loss