Horner is an English surname of Anglo-Saxon origin, that derives from the Middle English word for the occupation horner, meaning either horn-worker, horn-maker, or even horn-blower. Horner refers to: 1  People named Horner.2  Billy Horner (born 1942), English footballer and manager.orner is an English surname of Anglo-Saxon origin, that derives from the Middle English word for the occupation horner, meaning either horn-worker, horn-maker, or even horn-blower. Horner refers to: 1  People named Horner.
Find out all details about Avco Trust, listed on Financial Consultants category in Reading, United Kingdom. The Time Now provides Avco Trust full information.ind out all details about Avco Trust, listed on Financial Consultants category in Reading, United Kingdom. The Time Now provides Avco Trust full information.
DEFINITION of 'Asset Valuation Reserve - AVR' An asset valuation reserve is capital required to be set aside in order to cover a company against unexpected debt. The asset valuation reserve serves as a backup for equity and credit losses. A reserve will have capital gains or losses credited or debited against the reserve account.