[, ] () a fund of money that a company keeps which it can use to make payments to shareholders; the money in this fund, which comes, for example, from profits left at the end of an accounting period可分配储备金◆An extra dividend can only be paid if sufficient distributable reserves are available.仅当有足够的可分配储备金时才能支付额外的红利。◆a transfer to distributable reserves向可分配储备金的转存➡non-distributable reserve