Entity A has identified indications that its plant is impaired. The plant has a carrying amount of ₱56,000,000. An independent valuer determined the following: • Replacement cost of the plant      ₱90,000,000 • Actual life     15 years • Effective life   25 years • Remaining economic life   20 years    Entity A's tax rate is 30%.     How much is the revaluation surplus, net of tax?

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Entity A has identified indications that its plant is impaired. The

plant has a carrying amount of ₱56,000,000. An independent valuer determined the following:
• Replacement cost of the plant      ₱90,000,000
• Actual life     15 years
• Effective life   25 years
• Remaining economic life   20 years 
 
Entity A's tax rate is 30%.  
 
How much is the revaluation surplus, net of tax?

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