Created by the tight sweaty stretch of an expensive tailored shirt across a senior banker's sagging belly, providing support to his ageing mass of pale champagne swilling, steak gorging, wine tasting, late night lap-dancing, zero exercise midriff flab. A testament to his lavish lifestyle, his banker's hammock will often be luxuriously paraded around the office, framed between a pair of red braces and will commonly be placed ceremoniously upon his desk as a symbol of his ego and self-importance.
As in: "Look at that fat cat's enormous banker's hammock! He must be a proper big cheese!"
Or: "I better hit the gym - I'm starting to get a banker's hammock and I'm still an analyst!"
Or: "I can smell that man's banker's hammock from here."