revaluation reserve
- noun
- /ˌriːvæljuˈeɪʃən rɪˈzɜrv/
- Specialized
:
reserva de revaluación
- The company transferred the surplus from the new property valuation into the revaluation reserve.
Examples
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Changes in asset values are reflected in the revaluation reserve rather than directly in the profit and loss account.
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Auditors recommended an annual review of the revaluation reserve to ensure accurate reporting.
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The revaluation reserve increased significantly this year.
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Can you explain the revaluation reserve to me?
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The accountant examined the revaluation reserve to assess the impact of asset changes on the financial statements.
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After the property appraisal, the city reported an increase in the revaluation reserve on its balance sheet.
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The board of directors reviewed the growth in the revaluation reserve as part of their annual financial evaluation.
Synonyms
A company keeps money from profits to cover possible drops in asset value
Antonyms
- Specialized
18
5.5
An official fall in a country's currency value against other currencies
Surface Forms
Morphology
The meaning is compositionally derived: 'revaluation' denotes reassessing value and 'reserve' denotes an amount set aside, so together they naturally refer to an amount/account resulting from revaluing assets. This follows regular noun-noun compounding and is not idiomatic, so a learner who knows both constituents can infer the MWE's meaning.
Etymology
Revaluation reserve creates a simple picture: after a revaluation (when a company gives a new, higher value to a building or machine), the extra value is put into a reserve, like placing the surprise money into a safe box. That's why it means 'the extra value from a revaluation kept separate from regular profits'.