revaluation reserve

基本解釋

A reserve attributable to shareholders, produced by revaluation of a company's capital assets.
指公司對其資產進行重新估價后，而產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.
當出售重估物業(yè)時，重估儲備內就先前重估物業(yè)確認的有關部份，會由物業(yè)重估儲備轉撥往保留溢利。
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(fā)生接受捐贈實物資產業(yè)務和資產評估增值業(yè)務時，應按捐贈實物資產價值和資產評估增值款扣款未來應交的所得稅，暫計資本公積準備項目。