Revaluation reserves are a component of the auxiliary capital with own resources.

They result from the difference between market value and/or market value and the book value.

For noted and certain not-noted securities as well as Investmentanteile defined exchange rate value results as follows: It is the minimum from the course on balance-sheet date and the average from this course and the courses last three balance-sheet dates. To be taken off then the book value at the balance-sheet date and silence loads must. These revaluation reserves are received to 35 per cent into the auxiliary capital.

With properties, buildings and property-same rights the market value determines itself as loan to value ratio in accordance with "§ 12 exp. 1 and 2 HypBkG. This Neuvewertungsreserven is received to 45 per cent into the auxiliary capital.

The 35 and/or 45 per cent of revaluation reserves may not exceed 1.4 per cent of the risk active. In addition the core capital must be larger than 4.4 per cent of the risk active.

Articles in category "Revaluation reserve"

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• 5.3 Revaluation reserve
  The revaluation reserve reflects the unrealised element of the cumulative balance of indexation and revaluation adjustments to assets except donated assets ...


• Bookkeeping Basics: Fixed Assets and Bad Debts
  Balance, 500000, Revaluation reserve, 40000. Balance, 460000. Balance, 460000 ... 1 Jan Revaluation reserve, 50000, 1 Jan Balance, 50000 ...


• Getting the balance right
  Any depreciation allowed before the revaluation is merged into the revaluation


• GLOSSARY
  An asset revaluation reserve is an accounting concept and represents a reassessment of the value of a capital asset as at a particular date. ...


• Revaluation of fixed assets - Wikipedia, the free encyclopedia
  1) The increase in value of fixed assets because of revaluation of fixed assets is credited to