REVALUATION RESERVE 係應該邊度??

The gain from a revaluation of plant and machinery is called a surplus. It is not usually a profit because it is not taken through the Statement of Comprehensive Income and be recognised as a profit. Rather, it is shown in the Statement of Financial Position ( Balance Sheet ) and credited as Revaluation Reserve. . The surplus on a revaluation is not always added to the revaluation reserve. Where it reverses a previous impairment, the impairment is reversed, but any surplus in excess of the amount of the impairment is added to the revaluation reserve.