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Rolling Reserve

Rolling reserve is the reserve which is kept by the company which provides online payment gateway. If you sell anything online, you want to receive the price of sale by giving the options of debit and credit card to customer. So, we have to do a legal contract to payment gateway providing companies.


Payment gateway providing company will not give all money to us after deducting its commission. It will deduct some % also as reserve for special purpose and it will be refund to us after some time.

Purpose of deducting rolling reserve may be following.


  •  When we cheat both our online customer and payment gateway providing company. We do not give goods to customer after getting payment. Other side, we provide false vouchers of delivery to payment gateway providing company. At that time, we will get 90% of total sale. Now, when payment gateway providing company finds that we are cheating to this company. So, it will refund all past rolling reserve to our customer who got lose in the dealing with us.



  • Rolling reserve can also use for pay back to buyer if there is any technical mistake online during online payment by buying of eCommerce website. 

If we are operating our ecommerce website, we will become sub-marchant and payment gateway providing company who gets the money from customer will be merchant, So, we have to follow the terms and conditions of merchant company. In his main conditions, you can find one condition of using of rolling reserve for repayment to customer before repaying it to sub-merchant.



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Accounting Education: Rolling Reserve
Rolling Reserve
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Accounting Education
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