off-balance sheet reserve

(Accounting & Book-keeping) accounting a sum of money or an asset that should appear on a company's balance but does not; hidden reserve

Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

References in periodicals archive ?

Noninterest income increased 2.1% and noninterest expense increased $3.0 million, of which $2.4 million was the previously mentioned off-balance sheet reserve. Year-over-year, noninterest income increased 4.7%, primarily as a result of an increase in fee income from Investment and Trust Services.

Franklin Financial Services Corporation announces net loss of $5.2m

In effect, operating companies can now create a pre-tax, off-balance sheet reserve against losses that are not covered by third-party insurance.