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A company's reserves are made up primarily of profits retained in the business and accumulated over the years, rather than paid out as dividends. They are usually held as cash or in highly liquid assets. Shareholders have no rights over reserves so a company can disburse them or not, as it sees fit, within the usual accounting rules. The term reserves is also used to describe the official foreign exchange reserves held by governments to ensure they can meet current and near term claims. Reserves can also refer to estimated amounts of oil and gas or some other commodity that remains to be produced. Proven reserves are estimates of the amount that geological surveys show to be obtainable under current economic and operating conditions.