別べっ途と積つみ立たて金きん

noun

special reserve fund; contingent reserve

Accounting term for funds set aside separately from general reserves for a specific purpose or contingency.

• 会かい社しゃは将しょう来らいの設せつ備び投とう資しに備そなえて別べっ途と積つみ立たて金きんを計けい上じょうした。

  The company recorded a special reserve fund for future capital investment.