off-balance sheet reserve

off-balance sheet reserve

n
(Accounting & Book-keeping) accounting a sum of money or an asset that should appear on a company's balance but does not; hidden reserve
References in periodicals archive ?
In effect, operating companies can now create a pre-tax, off-balance sheet reserve against losses that are not covered by third-party insurance.
AMB Generali's capitalization is supported by high levels of off-balance sheet reserves and value of in-force business.
f) Represents the impact of substantially reduced securitization volume as well as the increase in off-balance sheet reserves and discount rate on existing retained interests from securitizations.