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Which of the following is not a capital reserve?

Which of the following is not a capital reserve?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Share premium
  • B Revaluation reserve
  • C Sinking fund redemption reserve
  • D Retained profit
Correct Answer: Option B
Explanation:

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