Discuss about the capital surplus disclosure in Balance Sheet.

Example:

Company A has made an investment of USD 1mil in Company B in Indonesia in Year 2000. The rate used to converted to was Rp 9,800: USD 1.

The Share capital disclose as Rp 9,800mil in Year 2000

In Year 2001, the Ex rate was Rp 10,000: USD 1, investment of USD 1mil.

Can I record it as :-

Share Capital Rp 9,800mil

Capital Surplus Rp 200mil

I need to prepare accounts where one of the two directors was killed in an RTA during the financial year, I am the Company Secretary and I am not sure what the statutory disclosure is, given that his shareholding is still held but by executors.  Does anyone know what I need to do please.