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.
Speculative balances ay pinananatiling upang payagan ang mga kompanya upang samantalahin ng anumang mga pagkakataon na maaaring ipakita ang kanilang sarili sa hindi inaasahang sandali, at kung saan ay karaniwang sa labas ng normal na kurso ng negosyo.