Precautionary balances are kept to meet unanticipated needs occasioned by such things as sharp increases in raw material costs, strikes, and unexpected delays in the collection of amounts owed by debtors.
mizani za tahadhari ni agizo ili kukidhi mahitaji unanticipated lililosababishwa na mambo kama vile kuongezeka kwa kasi kwa gharama za malighafi, migomo, na ucheleweshaji isiyotarajiwa katika ukusanyaji wa kiasi yaliyokopwa na wadaiwa.