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hidden reserve

   Also found in: Financial 0.04 sec.
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.hidden reserve - reserves that do not show up on the balance sheet (as by understating values)
cookie jar reserve - a hidden reserve that can be used to adjust quarterly earning reports
reserve account, reserve fund - funds taken out of earnings to provide for anticipated future payments


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? Mentioned in ? References in periodicals archive
 
It did--briefly--before a hidden reserve of sublease space flooded it.
Residential market, vacancy rates defy post 9/11 predictions by Chapman, Parke / Real Estate Weekly
The government reports that total hidden reserves of the major banks, even discounting 55 percent of their value in accordance with BIS (Bank for International Settlements) guidelines (described in the following paragraph), are almost equal to their combined equity capital.
What's next for Japanese banks? by Root, Gregory A. / Financial Executive
This creates a hidden reserve, which EC accountants generally accept because of the company's tax minimization objectives.
EC, EZ? by Schwieger, Bradley / Journal of Accountancy
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