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1 off-balance sheet reserves
off-balance sheet reserves ACC stille Reserven fpl, stille Rücklagen fpl (synonymous: hidden reserves, hidden assets, undisclosed reserves, secret reserves, concealed reserves; das Ergebnis unterbewerteter Aktiva oder überbewerteter Passiva; opposite: undisclosed charges, hidden charges, undisclosed impairment of assets = stille Lasten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > off-balance sheet reserves
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2 hidden reserves
hidden reserves ACC stille Reserven fpl, stille Rücklagen fpl; verdeckte Gewinne mpl, Bewertungsreserven fpl (reserves that are not shown on the balance sheet; synonymous: undisclosed reserves, hidden reserves, secret reserves, concealed reserves, off-balance sheet reserves; das Ergebnis unterbewerteter Aktiva oder überbewerteter Passiva; Gegensatz: stille Lasten = undisclosed charges, hidden charges, undisclosed impairment of assets)Englisch-Deutsch Fachwörterbuch der Wirtschaft > hidden reserves
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3 secret reserves
secret reserves ACC stille Reserven fpl, stille Rücklagen fpl (reserves that are not shown in the balance sheet; synonymous: hidden reserves, hidden assets, undisclosed reserves, off-balance sheet reserves, concealed reserves; im Rahmen des Vorsichtsprinzips –prudence concept– entstanden aus unterbewerteten Aktiva oder überbewerteten Passiva; opposite: undisclosed charges, hidden charges, undisclosed impairment of assets = stille Lasten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > secret reserves
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4 undisclosed reserves
undisclosed reserves ACC stille Reserven fpl, stille Rücklagen fpl (reserves that are not shown in the balance sheet; synonymous: hidden reserves, hidden assets, off-balance sheet reserves, concealed reserves, secret reserves; das Ergebnis unterbewerteter Aktiva oder überbewerteter Passiva; opposite: stille Lasten = undisclosed charges, hidden charges, undisclosed impairment of assets)Englisch-Deutsch Fachwörterbuch der Wirtschaft > undisclosed reserves
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5 concealed reserves
concealed reserves ACC stille Reserven fpl, stille Rücklagen fpl (synonymous: hidden reserves, hidden assets, undisclosed reserves, secret reserves, off-balance sheet reserves; das Ergebnis unterbewerteter Aktiva oder überbewerteter Passiva; opposite: undisclosed charges, hidden charges, undisclosed impairment of assets = stille Lasten)Englisch-Deutsch Fachwörterbuch der Wirtschaft > concealed reserves
См. также в других словарях:
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
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… … Accounting dictionary
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… … Big dictionary of business and management
СКРЫТЫЙ РЕЗЕРВ — (hidden reserve) Средства, которые держатся в качестве резерва, но которые не отражаются в счетах. Их также называют забалансовые резервы, или секретные резервы (off balance sheet reserves or secret reserves). Они появляются в случаях, когда… … Словарь бизнес-терминов
СКРЫТЫЙ РЕЗЕРВ — (hidden reserve) Средства, которые держатся в качестве резерва, но которые не отражаются в счетах (их также называют забалансовыми резервами или секретными резервами (off balance sheet reserves or secrete reserves). Они появляются в случаях,… … Финансовый словарь
скрытый резерв — Средства, которые держатся в качестве резерва, но которые не отражаются в счетах (их также называют забалансовыми резервами или секретными резервами (off balance sheet reserves or secrete reserves)). Они появляются в случаях, когда актив… … Справочник технического переводчика
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Dodd–Frank Wall Street Reform and Consumer Protection Act — Full title An Act to promote the financial stability of the United States by improving accountability and transparency in the financial system, to end too big to fail , to protect the American taxpayer by ending bailouts, to protect consumers… … Wikipedia
