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Treatment of Revaluation Reserve

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(Querist)
01 June 2010 According to Part I Schedule VI of the Companies Act 1956 Revaluation Reserve should be disclosed in the Balance Sheet for Five Years from the date of its creation but if there is any unamortised balance in the said Reserve after five years how the same should appear in the Balance Sheet in the subsequent period i.e. after five years...?
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Rasesh

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Rasesh (Expert)
01 June 2010 I believe that it has to be shown seperately till the time the reserve is exhausted.
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