NOUN
- a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
How To Use valuation reserve In A Sentence
- Under the scheme, merged banks are allowed to revalue their assets and implement a staggered booking of valuation reserves.
- So at the top of the balance sheet the assets are recorded at market value - not at cost, at market value - and then in an asset revaluation reserve the unrealised gain is recorded.
