Dividend
This query is : Resolved
29 May 2013
revaluation(fixed assets) surplus can distributed as dividend ?
CMA Ramesh Krishnan
(Expert)
29 May 2013
No. asset revaluation reserve is not free reserve to distribute the dividend
Pankaj Gupta
(Expert)
29 May 2013
dividend cant be distributed from the asset revaluation reserve.
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'.
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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