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 ?
Get Me To The Ark On Time" helps kids realize that sometimes a ridiculed, unusual trait or gift can be a hidden asset.
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.
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.
An environmental assessment may also reveal a hidden asset.
Another hidden asset is the client's top management.
It is also proving to be a hidden asset for companies that hold unnecessary policies on former top executives.
He said: "I view the north of England as a hidden asset for the UK.
Among the reasons we cite and discuss are Management, Density of the market; High-volume store, Benign competitive expansion, Investment in store and technology, Hidden asset value, Powerful market share, among others.
Stahl is a well respected and widely followed independent research veteran whose company, Horizon Research Group, produces a number of leading independent research products, including the Spin-Off Report, Contrarian Research, the IPO Value Monitor, the Hidden Asset Report, and Devil's Advocate.