| 单词 | secret reserve |
| 释义 | secret reserve Funds accumulated by a company but not disclosed on the balance sheet. They can arise when an asset has been deliberately undervalued or a method has been used to account for a transaction with the intention of not showing the effect on the balance sheet. Financial Reporting Standard 5, 'Reporting the Substance of Transactions', is aimed at off-balance-sheet finance. |
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