Search+Intelligent InvestingSynopsisThere is one line in the accounts that most investors skip because it looks routine. But behind that line can sit disputed demands, old losses, future profit assumptions, tax credits, and management judgement. In some companies, it reduces reported losses. In others, it helps keep the balance sheet looking stronger than justified. This story explains how a simple number can carry assumptions about years that have not yet arrived, and where investors should look when auditors begin to question those assumptions.When markets are in a bull run, promoters hide financial troubles in their balance sheet to manipulate the stock prices. In this series we have looked at 28 ways it is done and have seen many companies doing it in different ways. But this particular way is easy for investors to spot.We have just taken five cases, but there are certainly many. It is a line item in the profit and loss account that most investors pass over quickly. It is not ETMarkets.com 32 mins readJun 05, 2026, 10:42:00 PM ISTGift this Story to your friendsFONT SIZEAbcSmallAbcMediumAbcLargeSAVEPRINTCOMMENTContinue reading with one of these options:Limited AccessFreeLogin to get access to some exclusive stories & personalised newslettersLogin NowUnlimited AccessStarting @ Rs120/monthGet access to exclusive stories, expert opinions & in-depth stock reportsSubscribe NowETUh-oh! This is an exclusive story available for selected readers only.Worry not. You’re just a step away.What’s Included withETPrime Membership