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
Increase or temporary decrease in the valuation of certain assets as comparesd with historical cost
Changes in the fair values of available-for-sale securities and investments in associates and the related deferred tax effects are recognized directly in the revaluation reserve in equity.
Part of shareholders’ funds. Arises when an asset is revalued in a company’s balance sheet. The profit on revaluation is considered to be part of shareholders’ funds but is shown in a separate reserve to highlight the fact that the profit is not realised, since the asset has only been revalued, not actually sold.
Part of the shareholders' equity that arises from changes in the current value of the fixed assets.
