Were you thinking of the fact that unnecessary reserves are, well, unnecessary or that unnecessary reserves don't need to be reversed if determined to be unnecessary?
1. In general
1 When first recorded, assets must be valued no higher than their acquisition or manufacturing costs.
2 In any subsequent valuation, assets must not be valued higher than their acquisition or manufacturing costs. Provisions on individual types of assets are reserved.
3 Loss in value due to usage or age must be taken into account through depreciation, while other losses in value must be taken into account through valuation adjustments. Depreciation and valuation adjustments must be applied in accordance with generally recognised commercial principles. They must be deducted directly or indirectly from the relevant assets and charged to the profit and loss account and may not be shown under liabilities.
4 For replacement purposes and to ensure the long-term prosperity of the undertaking, additional depreciation and valuation adjustments may be made. For the same purposes, the cancellation of depreciation and valuation adjustments that are no longer justified may be dispensed with. Art. 960e
1 Liabilities must be entered at their nominal value.
2 If past events lead to the expectation of a cash outflow in future financial years, the provisions probably required must be made and charged to the profit and loss account.
3 Provisions may also be made in particular for:
1. regularly incurred expenditures from guarantee commitments;2. renovations to tangible fixed assets;3. restructuring;4. securing the long-term prosperity of the undertaking.
4 Provisions that are no longer required need not be cancelled.