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1·Upon disposal of revalued properties, the relevant portion of revaluation reserve recognised in respect of previous revaluations is released from the property revaluation reserve to retained profit.

当出售重估物业时，重估储备内就先前重估物业确认的有关部份，会由物业重估储备转拨往保留溢利。

2·Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.

资本公积包括股本溢价、定财产重估增值、受捐赠的资产价值等。

3·A reserve attributable to shareholders, produced by revaluation of a company's capital assets.

指公司对其资产进行重新估价后，而产生的可分配给股东的储备。

4·Article40 capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.

第四十条资本公积金包括股本溢价、定财产重估增值、受损赠的资产价值等。

5·Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as Reserve Funds of Capital Surplus.

在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。