The Strategic Reserve is not a single fund, but rather a collection of individual accounts that have been established for a variety of specific purposes.  They are established for potential future needs/risks that are unknown and/or unplanned. Ideally, with the exception of the Working Capital Reserve, the Strategic Reserve accounts would never have to be used. Strategic reserve targets are reviewed and updated biennially. Some target levels are established  by contracts , while others are established utilizing best practices based on consistent mathematical calculations.

Understanding CAP's 
Strategic Reserve

Strategic Reserves
April 2016