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 ?
com's weekly show, 'The Hidden Asset Report,' Hidden Asset Report Analyst, Fredrik Tjernstrom will talk about under-appreciated, undiscovered, low P/E stocks.
Coverage of the required minimum margin is also strong when including hidden asset values of 3.
Hannoversche is renowned for its active investment strategy of boosting published results through the rapid realization of hidden asset values.
Additionally, the company maintains approximately $600 million of hidden asset value in its 77% ownership of John Nuveen.
Additionally, the company currently maintains approximately $600 million of hidden asset value in its 77% ownership of The John Nuveen Company.
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.
com: Wal-mart's decision last week to hoard its treasure trove of transaction datareveals a valuable hidden asset.
Hidden Asset Report Analyst, Fredrik Tjernstrom, will discuss PrimaCom AG (Nasdaq: PCAG), Charter Communications, Inc.
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.
We have been saying all along that there is a significant hidden asset value in the company, in that our directories show no value on our balance sheet.
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.
Another hidden asset is the client's top management.