What is the difference between Capital Reserve and Reserve
Capital?

Answer Posted / ritu

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.

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