A favourable development of economic results in agricultural enterprises is closely related to the utilisation of managerial approaches to the creation of reserves and to their use. On a selected sample of agricultural enterprises, the approach of management to the creation of real and fake reserves is evaluated. Real reserves enable increasing assets and owner's equity from the economic results. A special attention is devoted to the analysis of a ratio of capital to non-capital reserves, out of which profit reserves have a positive development. Fake reserves of the cost character have an influence on the computation of economic results. They are growing rapidly in value terms. In the future, when significant cash expenditures will be incurred to undertake the transactions, fake reserves will have equalizing effect on economic results.