| NOUN | possession | hidden reserve | reserves that do not show up on the balance sheet (as by understating values) |
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| Meaning | Reserves that do not show up on the balance sheet (as by understating values). | |
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| Narrower | cookie jar reserve | A hidden reserve that can be used to adjust quarterly earning reports |
| Broader | reserve account, reserve fund | funds taken out of earnings to provide for anticipated future payments |
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