hidden reserve

hidden reserve Funds held in reserve but not disclosed on the balance sheet (they are also known as off balance sheet reserves or secret reserves). They arise when an asset is deliberately either undisclosed or undervalued. Such hidden reserves are permitted for some banking institutions but are not permitted for limited companies as they reduce profits and therefore the corporation tax liability of the company.

• management audit
• management buy-in
• management buy-out
• management by exception
• management by walking around
• management company
• Management Consultancies Association
• management consultant
• management contracting
• management development
• management discussion and analysis
• management information system
• management letter
• management services
• management system
• managerial capitalism
• managing director
• manat
• man-hour
• manifest
• manufacturer brand
• manufacturers’ recommended price
• manufacturer’s agent
• manufacturing account
• manufacturing cost of finished goods