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Derivatives are financial contracts based on some underlying assets.  These are basically contracts in which a product (financial or others also) is agreed to be exchanged in future at pre-determined price.  Derivatives can be futures, forwards and options.I

n the Capital Reserve all those incomes are credited which which are of capital nature.  Reserve Capital means that amount of capital which company decides not to call except in case of dissolution of the company.

There is no difference between provision for bad debts or provision for bad and doubtful debts.