Stock reserve in consignment

what is the treatment of stock reserve. does it is recorded in balance sheet ?
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Quick Summary
This discussion clarifies the accounting treatment of stock reserves in consignment. Stock reserves are always classified as equity and are recorded on the balance sheet within the 'Reserves and Surplus' section. This ensures transparency in financial reporting.

Reserves always fall in equity section. What stock is it

Reserve is always shown under balance sheet "Reserves and Surplus"

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