Upon disposal of revalued properties, the relevant portion of revaluation reserve recognised in respect of previous revaluations is released from the property revaluation reserve 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。

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Our proposals will also be informed by leading external figures including academics and others who command public respect and have a recognised interest or expertise in the different elements of democratic reform.

BBC: In full: Constitution proposals