Undisclosed Reserves
They can be included in capital, if they represent accumulations of posttax profits and are not encumbered by any known liability and should not be routinely used for absorbing normal loss or operating losses.
Undisclosed Reserves
They can be included in capital, if they represent accumulations of posttax profits and are not encumbered by any known liability and should not be routinely used for absorbing normal loss or operating losses.