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off-balance-sheet reserve

См. также в других словарях:

  • off-balance-sheet reserve — See hidden reserve …   Big dictionary of business and management

  • off-balance-sheet finance — OBSF A method of financing a company s activities so that some or all of the finance and the corresponding assets do not appear on the balance sheet of the company. By making use of OBSF a company can enhance its accounting ratios, such as the… …   Accounting dictionary

  • off-balance-sheet finance — OBSF A method of financing a company s activities so that some or all of the finance and the corresponding assets do not appear on the balance sheet of the company. By making use of OBSF a company can enhance its accounting ratios, such as the… …   Big dictionary of business and management

  • Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Federal Reserve System — FRB and FED redirect here. For other uses, see FRB (disambiguation) and FED (disambiguation). Federal Reserve System …   Wikipedia

  • Fractional reserve banking — Banking A series on Financial services …   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

  • 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… …   Big dictionary of business and management

  • 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

  • bad debt reserve — In accounting, a reserve set aside for losses on uncollectible accounts and notes receivable. An account for bad debts is offset by a reserve for bad debts. When accounts become uncollectible they are written off against the reserve. For tax… …   Black's law dictionary

  • Criticism of fractional-reserve banking — Main article: Fractional reserve banking Criticisms of fractional reserve banking have been put forward from a variety of perspectives. Critics have included mainstream economists such as Irving Fisher,[1] Frank Knight[2] and Milton Friedman.[3]… …   Wikipedia

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