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.