PET - Plain English Taxonomy

Attribute: BSE10012
Concept:
Label: Capital Profits Reserve
Concept Guidance:
This is the realised value of revaluations associated with an asset or class of assets that have been disposed of. These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with Accounting Standard Property, Plant and Equipment (AASB 116). Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve. 
Form-Specifc Guidance:
These assets have been subject to the fair value basis of measurement and revaluations accounted for in accordance with accounting standard AASB 116. Due to the disposal of these assets, the balance of the asset revaluation reserve (ARR) associated with these assets has been transferred to a capital profits reserve.
Dimensions
This attribute does not have any dimensions.