Meaning of “revaluation reserve” in the English Dictionary

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"revaluation reserve" in Business English

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revaluation reservenoun [ C ]

uk us 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)