My answer would be possible

My answer would be possible.For your information,secret reserves can refers to a reserve the existence which net worth of asset values is understated or an overstatement of liabilities.
The reason why i say it is possible is because the adjustment of amount in Income Statement is done by accountant.The proper value of the asset or liabilities is only known by the purchaser and the related accountant.
By forming secret reserves, the entity can maintain the confidence of customers and creditors on keep invest into a prosperous and fluctuate business by giving a impression of stability.This can also prevent disclosing too many information to their competitors.