hidden reserve

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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
References in periodicals archive ?
HIDDEN ASSET: Arsenal's Martin Keown has seen enough
Michelle, aged 21 from Inverness, might seem a pushover at just 5ft 5ins tall but she has a hidden asset - a judo black belt - and she has represented Scotland at the Commonwealth Games.
JPMorgan analyst Steven Alexopoulos recently held investor meetings with SVB Financial CFO Dan Beck and found the tone of the meetings "very positive." The company is more positive than peer banks right now given the "significant actions" it has taken over the past two years to dampen its level of asset sensitivity combined with being the "dominant player" in banking the innovation industry, which is the fastest growing segment within the global economy, Alexopoulos tells investors in a research note titled "Meetings: A Tremendous Buying Opportunity With International Business a Hidden Asset; Overweight." The analyst recommends taking "full advantage of the opportunity" to buy SIV shares at the current valuation.
PONTEFRACT 2.30 Cascadia 3.00 Danehill Flyer 3.30 Jofranka 4.00 Ladys First 4.30 Head Space 5.00 Mansoreen 5.30 War Lord WOLVERHAMPTON 1.45 Irish Boy 2.15 Red Cape 2.45 Velvetina 3.15 Inaad 3.45 Akeed Dubawi 4.15 Abbraccio 4.45 Captain Secret 5.15 Silly Billy UTTOXETER 6.15 Emerald Glade 6.45 Dr Dalwhinny 7.15 Descaro 7.45 The Good Guy 8.15 Quarton 8.45 Me And Ben 9.15 High Ville SOUTHWELL 6.05 Mecca's Angel 6.35 Bushcraft 7.05 Father Fred 7.35 Hidden Asset 8.05 Combustible 8.35 Art Dzeko 9.05 Barnacle
BOSSES seeking potential buyers for their business should look for a "hidden asset" in their own management team, says a Denby Dale-based businesswoman.
"Get Me To The Ark On Time" helps kids realize that sometimes a ridiculed, unusual trait or gift can be a hidden asset. Colorful, funny comic characters help the action and the laughter flow, and the ending caption (from the Bible) is "Gladly I reward all faithful followers everywhere!" "Get Me To The Ark On Time" is wonderful Bible story
The "Hidden Asset" is the most popular item in BearClaw's line of Kydex concealable holsters.
The key question is: What is your firm's hidden asset and who else would be interested in it?
We have long believed that minority-owned firms are our nation's most hidden asset, critical to the economic vitality of our country as a whole.
"Where access to capital is limited, real estate is a hidden asset that can provide capital," he says.
SOUTHWELL: 6.05 Mecca's Angel, 6.35 Bushcraft, 7.05 Father Fred, 7.35 Hidden Asset, 8.05 Combustible, 8.35 Art Dzeko, 9.05 Barnacle.
Furthermore, Studley noted that a very significant, yet hidden asset of our economy is that fact that managers of American corporations are finally being held fiscally accountable.