Speculative balances are kept in order to allow the firm to take advantage of any opportunities which may present themselves at unexpected moments, and which are typically outside of the normal course of business.
mizani ya kubahatisha ni agizo ili kuruhusu kampuni ya kuchukua faida ya fursa yoyote ambayo wanaweza kujiwasilisha katika muda mfupi zisizotarajiwa, na ambayo ni kawaida nje ya kozi ya kawaida ya biashara.