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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。
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。
Article40 capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.
第四十条资本公积金包括股本溢价、定财产重估增值、受损赠的资产价值等。
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