In Germany, companies routinely smooth out year-to-year or quarter-to-quarter swings in their profit-and-loss sheets by creating or draining hidden reserves, something not allowed under U . S . accounting rules.
32.
While Law said revealing the hidden reserves is positive, the recent rise in share price is due more to a rising equity market than pending changes to the banks'balance sheets.
33.
As for the Belgian banks, Moody's believes that " their good performance in 1997 and large hidden reserves should enable them to withstand any resulting increase in loan loss provisions.
34.
According to the more stringent U . S . accounting standards, which doesn't allow losses to be covered up by hidden reserves, Daimler actually lost 1 . 05 billion marks.
35.
The REVA NXR's batteries are running low or are fully depleted, the driver is able to send an SMS to REVive and unlock a hidden reserve in the battery pack.
36.
The bank has " significant hidden reserves " tied to its securities and is likely to report them at the end of the year and thereby boost the payouts, Lusser said.
37.
Banks in some jurisdictions, including the Netherlands, are allowed to transfer money to or from a hidden reserve each year before calculating pretax profit to fall back on during bad years.
38.
Shug McGaughey, with 37 entrants and seven winners, stands a distant second and has only two entries Saturday ( Hidden Reserve in the Juvenile Fillies and My Flag in the Distaff ).
39.
In the Shuvee Saturday at one mile, Dixie Flag will carry top weight of 120 pounds as she races a cast that will include Colonial Minstrel, Hidden Reserve and Show and Tell.
40.
But then, realizing the magnitude of the accomplishment, Kuerten suddenly mustered up a hidden reserve of energy and bolted from the court into the stands, where there were family and friends to hug.
