Reserve

resverve is  a body of troops withheld from action to reinforce or protect others,

or additional to the regular forces and available in an emergency it is 

in form of investment or debtors still not received or 

in form of given loan which is not received 

high reserve is high it means that company is going 

on good condition 

Yes, Reserve set aside funds.

Reserve does not necessarily means that it is deposited in bank, It can be invested in any assets (Fixed or current). Reserve are created from profit so if a firm/company is having more profit then it can have more reserves. All those profits/reserve may not be kept as cash/Bank it can be invested in fixed assets or some current assets.