Definitions for "Revaluation Reserve"
Also known as investment revaluation reserve, property revaluation reserve, and unrealised capital gains on valuation.
No direct US equivalent. Represents the increase in the valuation of Reuters Limited net assets as compared with historical cost at 31 December 1983 to the extent that it is attributable to the parent company, Reuters Holdings PLC
a reserve created when a company has an asset revalued and an increase in value is brought to account