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 ?
Noninterest income increased 2.1% and noninterest expense increased $3.0 million, of which $2.4 million was the previously mentioned off-balance sheet reserve. Year-over-year, noninterest income increased 4.7%, primarily as a result of an increase in fee income from Investment and Trust Services.
In effect, operating companies can now create a pre-tax, off-balance sheet reserve against losses that are not covered by third-party insurance.