https://www.taxtmi.com/article/detailed?id=9449 Revaluation gains are excluded from free reserves for distribution purposes where unrealised or notional, and revaluation reserves are excluded from net worth in some statutory calculations; however, for borrowing and security valuation, fair market value including ascertainable, reasonably permanent revaluation appreciation may be considered by lenders as augmenting a borrower's net worth and security coverage, while realised gains and actual liability remissions are generally available as free reserves. en-us Thu, 03 Sep 2020 09:18:50 +0530 Thu, 03 Sep 2020 09:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9449 Revaluation gains are excluded from free reserves for distribution purposes where unrealised or notional, and revaluation reserves are excluded from net worth in some statutory calculations; however, for borrowing and security valuation, fair market value including ascertainable, reasonably permanent revaluation appreciation may be considered by lenders as augmenting a borrower's net worth and security coverage, while realised gains and actual liability remissions are generally available as free reserves. Articles Corporate Laws / IBC / SEBI Thu, 03 Sep 2020 09:18:50 +0530 https://www.taxtmi.com/article/detailed?id=9449