(alsorevaluation reserves[plural])ACCOUNTINGanamountofmoneyshownin a company'saccountswhichrelatesto therevaluationofassets:Thesurplusordeficitfrom revaluation should betransferredto the revaluationreserveaccount.(Definition ofrevaluation reservefrom theCambridge Business English Dictionary? Cambridge University Press)
Examplesofrevaluation reserve
revaluation reserveThe increase would be added to arevaluationreserve.FromWikipediaThis example is from Wikipedia and may be reused under a CC BY-SA license.That trust, at least, anticipates that nearly ￡50 million of its depreciation charge—itsrevaluationreserveon its balance sheet—will be replaced by public dividend capital.From theHansard archiveExample from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0There will be no objection to have a specialrevaluationreserve.From theHansard archiveExample from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0On capitalisation is one of the permitted ways in which a company can reduce arevaluationreserve.From theHansard archiveExample from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0Within this, the breakdown will be approximately a commencing capital debt of ￡80 million, arevaluationreserveof ￡105 million, a general reserve of ￡62.5 million and insurance provision of ￡2.5 million.From theHansard archiveExample from the Hansard archive. Contains Parliamentary information licensed under theOpen Parliament Licence v3.0These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.#https://dictionary.cambridge.org//dictionary/english/revaluation-reserve##
