Where paragraph 1 is applied, the amount of the difference between measurement on a purchase price or production cost basis and measurement on a revaluation basis shall be entered in the balance sheet in the revaluation reserve under 'Capital and reserves'.
Kadar se uporabi odstavek 1, se znesek razlike med meritvami na podlagi nakupne cene ali proizvodnih stroškov ter merjenjem na podlagi revalorizacije vnese v bilanco stanja v revalorizacijsko rezervo pod "Kapital in rezerve".