This is the value, as at the relevant date, of reserves arising from the revaluation of Investments in non-consolidated controlled entities not held at fair value, and which can be classified as Upper Tier 2 capital. For the purposes of this item, exclude any reserve recognised from the revaluation of the goodwill component of investments in subsidiaries not held at fair value.This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards.