Also: hidden reserves. Reserves not shown in the balance sheet of a company; for example, if the market value of an asset is higher than its book value. Other forms: replacement reserves (maintenance of real-asset values and equity capital) and other undisclosed reserves. In Switzerland, any dissolution of undisclosed reserves which has a significant impact on the company's results must be declared in the annual financial statements. Undisclosed reserves enhance a company's creditworthiness. Opposite: disclosed reserves. See also reserves.