Upon disposal of revalued properties, the relevant portion of revaluationreserve recognised in respect of previous revaluations is released from the property revaluationreserve to retained profit.
当出售重估物业时，重估储备内就先前重估物业确认的有关部份，会由物业重估储备转拨往保留溢利。
2
Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.
资本公积包括股本溢价、定财产重估增值、受捐赠的资产价值等。
3
A reserve attributable to shareholders, produced by revaluation of a company's capital assets.