Created as a result of the net value of fixed assets revaluation difference, refers to revaluation reserve and cannot be intended for distribution. Revaluation reserve shall be reduced by the difference of revaluation of previously revaluated disposed or liquidated tangible assets.

• Act of 29 September 1994 on Accounting
  Place of publication: (Dz. U. z 2023 r. poz. 120, z późn. zm.)