Capital profit and capital reserve

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(Querist)
10 May 2018 What is the difference between CAPITAL PROFIT & CAPITAL RESERVE.?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
10 May 2018 One among others is-
+ former arises due to sale / extinguishment of a capital asset.
+ latter is a capital surplus other than the above activity .eg - upward revaluation
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