Nothing itemized on the balance sheet

In jargon, the concealment of even very high risks in a more or less prominent note somewhere in the notes to the balance sheet, in the management report, or elsewhere. – See disclosures, disguised, off-balance sheet, back-to-originator postulate, presentation, credible, information overload, credit commitment, irrevocable, pension commitments, voting criterion, loss camouflage, materiality.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/