revaluation reserve

基本解释

A reserve attributable to shareholders, produced by revaluation of a company's capital assets.
指公司對其資産進行重新估價後，而産生的可分配給股東的儲備。
www.treasurer.org.cn
Upon disposal of revalued properties, the relevant portion of revaluation reserve recognised in respect of previous revaluations is released from the property revaluation reserve to retained profit.
儅出售重估物業時，重估儲備內就先前重估物業確認的有關部份，會由物業重估儲備轉撥往保畱溢利。
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as"Reserve Funds of Capital Surplus".
在發生接受捐贈實物資産業務和資産評估增值業務時，應按捐贈實物資産價值和資産評估增值款釦款未來應交的所得稅，暫計資本公積準備項目。