What are funds reserved for meeting future obligations called?

The term "Reserve" specifically refers to funds that are set aside to meet future obligations or unforeseen expenses. These reserves can be allocated for various purposes, such as covering anticipated liabilities, adhering to regulatory requirements, or managing potential risks. By designating money as a reserve, an entity ensures it has the financial resources available to fulfill its responsibilities when they arise, thereby enhancing both stability and financial planning.

The other options, while related to financial planning, have different implications. An Emergency Fund is typically designated for unexpected personal expenses rather than formal obligations. An Escrow Account is used primarily to hold funds during a transaction until specific conditions are met, serving a different transactional purpose. A Savings Fund generally refers to savings set aside for future use, but it does not exclusively imply funds reserved for obligations. Thus, "Reserve" is the most accurate term for designated funds intended to meet future obligations.