Solution : https://service.sap.com/sap/support/notes/1180281 (SAP Service marketplace login required)
Key words : 
sap customizing implementation guide -> financial accounting-> asset accounting -> special valuation -> revaluation, balance sheet -> country-specific functions -> serbia -> activate revaluation split, line account description     amount          amount 10    1    ktansw  acquisition, default standard sap line items schema, existing sap line items schema, ------------------------------ general modification  account rsrc 58200000 rsrd 68200000                   ------------------------------ 9, standard sap transaction type group 89, abap report report ravcbuzsm, maintain transaction type group 89, restrict transaction type srv
Related Notes : 
       
| 1427160 | Serbia: Base value for depreciation after revaluation |