Pseudo Reserve - Gijijunbikin

…Specific reserve funds can be withdrawn for specified purposes, but can also be withdrawn for non-purpose purposes, especially if the articles of incorporation are amended or a general meeting resolution is passed. On the other hand, carryover surpluses such as separate reserve funds are naturally subject to the appropriation of profits at the general meeting and can be freely withdrawn by a general meeting resolution. In addition, reserves such as conditional liabilities such as retirement benefit reserves, price adjustment items such as depreciation reserves, and repair reserves do not have the substance of reserves (they are also called false reserves or pseudo reserves). In addition, the amount equivalent to hidden assets that do not appear on the balance sheet (so-called secret reserves) are not reserves. …

*Some of the terminology used to refer to "pseudo reserves" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…特定積立金は，定められた目的に使用するために取り崩すことができるが，とくに定款の変更または総会の決議を経れば，目的外に使用するために取り崩すことができ，他方，別途積立金などの繰越剰余金は，当然に総会の利益処分の対象であり，総会の決議で自由に取り崩すことができる。　なお，退職給与引当金などの条件付債務，減価償却引当金などの価格匡正項目，修繕引当金などの引当金は，準備金の実質を有するものではない(不真正準備金または擬似準備金とも呼ばれる)。また，貸借対照表に現れない含み資産相当額(いわゆる秘密準備金)も準備金ではない。…

※「擬似準備金」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報