Русско-англо-русский юридический словарь

capital reserve is an amount of money that a company or organization keeps in a special account for future needs: A lack of capital reserves and operating experience have made the casino project unattractive to lenders. (Cambridge Business English Dictionary)

Under the Treaty on Measures for the Further Reduction and Limitation of Strategic Offensive Arms (New START), Russia and the United States have reduced their inventories but still account for more than 93% of all operational nuclear warheads. (The Independent)

And the second thing is that already today foreign economic ties - or rather the volume of foreign economic ties - between Russia and Europe is very high - they account for more than one third. (BBC News)

A lot of Nigerian companies account for VAT on accrual basis due to the simplicity of this method and the fact that it aligns directly with basic accrual accounting. (The Guardian)