What is a Revaluation Reserve? An accounting-related term used when a business makes a line item in its balance sheet for the maintenance of a reserve account tied to a particular asset. In most cases ...

The Reserve Bank of India has refuted reports that it has been selling or trading in gold. The central bank stated that the fluctuation in its gold reserve values was due to change in revaluation ...

(Bloomberg) -- Revaluing the US gold stockpiles might look tempting under debt-ceiling constraints, but it would have far-reaching implications for the financial system, boosting liquidity and ...

Like many central banks nowadays, the German central bank (“Buba”) is performing at a loss. A gold revaluation account (GRA) is an accounting item on the liability side of a balance sheet, part of net ...

There are many issues on which the Reserve Bank of India (RBI) and the Centre disagree but the most significant one is over the treatment of the sizeable reserves in the central bank’s balance sheet.

A capital reserve containing the financial gains resulting from a revaluation of a company’s fixed assets. This is recorded on the balance sheet but is not counted as profit and therefore it cannot be ...