Capital reserves are undistributed profits of a company that for various reasons are not regarded as distributable to shareholders as dividends. These include certain profits on the revaluation of capital assets and any sums received from share issues in excess of the nominal value of the shares, which are shown in a share premium account. Capital reserves are now known as undistributable reserves under the Companies Act (1985). Research Capital Reserves
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Matt and Leela Probert
Abbreviations
Research Capital Reserves
