Capital Reserve- Reserve created by the accumulated capital 
surplus( not the revenue surplus) of the firm e.g an upward 
revaluation of assets by a firm to reflect its assets at 
the current market values after appreciation.

Reserve Capital- Part of the authorized capital of a firm  
which has not yet called up and is available for drawing in 
case of need.

Capital reserve is created from the capital gains.
reserve capital meens not called capital yet out of the par 
value of share. The share holder has the obligation to the 
reserve capital to company, when company called.

Capital reserve is that reserve which is created out of
profit of capital nature such as: revaluation, business
purchase,forfeiture,etc.

Reserve capital means that which is not called up

If capital reserve realised in cash, company can declare 
dividend from it to its shareholher.
But company can not declare any dividend from reserve 
capital when it realised.

Capital reserve may not realised in cash.
But Reserve capital realisable in cash at the time of 
Companys winding-up.

capital reserve may not realised in cash
and reserve capital raealisable in cash at the time of 
company winding up

RESERVE CAPITAL: Part of the authorized capital of a firm 
that has not been called up and is, therefore, available 
for drawing in case of a need.

CAPITAL RESERVE: capital reserve Resource created by the 
accumulated capital surplus (not revenue surplus) of a 
firm, such as by an upward revaluation of its assets to 
reflect their current market value after appreciation. 
Allocating such sums to capital reserve means they are 
permanently invested and will not be paid as dividends.

Capital Reserve: Capital Reserve is surplus value that is
created at the time of revaluation of capital resources.
In other words Capital reserve is a increased value of
capital resources at present market valuation.

Reserve Capital: Reserve Capital is a Reserve amount of
capital that is not in use,that is used in future when
needed.for example The forfeiture amount of capital.

Reserve Capital: It is uncalled capital which can be called 
up by the company in case of an emergency. It is a part of 
Authorized Capital.

Capital Reserve: It is created out of capital gains like 
revaluation of fixed assets, gain on reissue of shares 
aftere forfeiture.

reserve capital is dat part of capital which is nt received. 



capital reserve is dat part of profit which is earned nd
received.

Reserve capital:is the part of authorised pital of a firm 
that has not been called up during its wining up.

Capital Reserve:the reserve created by the accumulated 
capital surplus of the firm

Capital Reserve- Reserve created by the accumulated capital 
surplus of the firm which is being created by appreciating or depreciating the value of assets and liabilities of a firm during a specific period of time.

Reserve Capital-It is that part of the authorized capital of a firm which has not yet being called up and is available for drawing in case of need.It comes under "reserves & surplus"
in schedule -6 balance sheet.

Capital reserve: It is created out of capital gains like 
revaluation of fixed assets, gain on reissue of shares 
aftere forfeiture.

Reserve Capital: part of paid up capital which is not called yet.

If the board of directors feels that in future the company 
may not need the share capital which is not yet called up, 
the company may pass a special resolution in the general 
meeting of the shareholders stating that it will not demand 
for the uncancelled amount on shares unless and until the 
company is liquidated. This particular amount of 
uncancelled share capital in this case is known as RESERVED 
CAPITAL. 

If we consider RESERVED CAPITAL from the view point of 
creditors, it becomes a very big security. But from the 
view point of the shareholders, this may be considered as a 
liability. Offcourse, the amount is not called up till the 
company's liquidation; thus, so far shareholders are not 
worried. 

THERE MUST BE A PROVISION IN THE ARTICLES OF ASSOCIATION OF 
A COMPANY REGARDING RESERVED CAPITAL. 

Lets talk about CAPITAL RESERVE now. Capital reserve is a 
fund created from a special type of profit. Plz note that 
revenue profit is NOT considered a part of this one. 
Capital reserve examples are as follows: 

1. Share premium received for issuing shares at premium. 

2. Debenture premium 

3. Profit realised after revaluation of company assets. 

Normally, capital reserve is utilised to write off 
fictitious assets.

reserve capital is part of authorized capital which has not been called up and is available for drawing in case of need.

Capital reserve is one type of special fund which is created
after the board meeting with special consideration that the
share holders will not demand for the same and it is also
not withdrawn at the time of liquidition. It is created at
the time of revaluation of assets and only part of Capital
gains not the revenue gain.

While the rreserved capital is accumulated surplus by the
firm and can be utilized when needed. This has one advantage
that it can be withdrawn at the time of liquidation and can
be converted into cash.