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HI,
Capital reserve is created out of capital profits like revaluation of assets while reserve capital is that part of capital which is not called up by the company from the shareholders . The capital reserve is called up only in case of liquidation. Capital reserve is a balance sheet item and shown in liabilities side of balance sheet whereas reserve capital will not reflected in balance sheet at all.Capital reserve can be used by the company for setting off the capital loss or buying a new asset whereas reserve capital cant be used unless in the case of liquidation
