revaluation reserve - definition in the Business English Dictionary - Cambridge Dictionaries Online

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English definition of “revaluation reserve”

revaluation reserve

noun [C]
 
 
( also revaluation reserves [plural])
ACCOUNTING an amount of money shown in a company's accounts which relates to the revaluation of assets: The surplus or deficit from revaluation should be transferred to the revaluation reserve account.
(Definition of revaluation reserve from the Cambridge Business English Dictionary © Cambridge University Press)
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