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Dividend

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(Querist)
29 May 2013 revaluation(fixed assets) surplus can distributed as dividend ?
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
29 May 2013 No. asset revaluation reserve is not free reserve to distribute the dividend
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Pankaj Gupta

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Pankaj Gupta (Expert)
29 May 2013 dividend cant be distributed from the asset revaluation reserve.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
30 May 2013 The Revaluation Reserve is not available
for payment of dividends. This view is also supported by the Companies (Declaration of Dividend out of Reserves) Rules, 1975.
Courtesy :- ICAI publication 'Guidance note on treatment of reserve created on revaluation of fixed assets'.
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