This is the value, as at the relevant date, of reserves arising from the revaluation of the Eligible Component of Investments in Associates, Joint Ventures and non-consolidated Subsidiaries, and which can be classified as Upper Tier 2 capital.Where a particular asset belongs to a class of assets for which the Asset Revaluation Reserve (ARR) are included in Upper Tier 2 capital and the asset has been identified as impaired and losses arise, the losses may be offset against any existing revaluations of the asset or class of revalued assets.If the ARR is negative after adjustment for revaluations of assets included in the reserve, for losses due to impairment of assets covered by the reserve, and for any gains or losses on hedges offsetting revaluations of assets included in the reserve, report zero at this item.This item is net of any fair value gains and losses, and any gains or losses on hedges offsetting revaluations included in reserves.For the purposes of this item, do not include any ARR amounts that have been included as Capital Profit Reserves.This item is calculated for capital adequacy purposes and is to be determined in accordance with relevant Prudential Standards.