the revaluation surplus capitalisation, through direct transfer to equity, when such surplus accounts for realised gains, and derecognition of the assets ...

https://asfromania.ro/files/ENGLEZA/legislation/insurance/No...

http://accountingclarified.com/revaluation-surplus/



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Note added at 22 mins (2022-01-05 10:28:03 GMT)
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Although the dictionary meaning of ‘υπεραξία’ is ‘surplus value’, ‘surplus value’ is often shortened to ‘surplus’, in English, when the aspect of value is understood by the context.

See:

https://www.wordreference.com/gren/αναπροσαρμογή

https://www.wordreference.com/gren/υπεραξία

https://www.wordreference.com/gren/κεφαλαιοποίηση


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Note added at 46 mins (2022-01-05 10:52:26 GMT)
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Revaluation surplus capitalisation is the short way of saying “capitalisation of the revaluation surplus” as in:

https://www.google.co.uk/search?q="capitalization of the rev...

and

https://www.google.co.uk/search?q="capitalisation of the rev...

So, if you do not like ‘revaluation surplus capitalisation”, you could write “capitalisation of the revaluation surplus”.