Which of the following is a capital reserve?

A capital reserve is a reserve account created to record profits that are not distributable as dividends to shareholders. This can include profits from the sale of fixed assets, investments or other extraordinary gains that are not related to the company's regular business operations. Of the options given, share premium is a capital reserve. It represents the amount received by a company in excess of the face value of its shares when they are issued. This excess amount is credited to the share premium account, which is a type of capital reserve. Therefore, share premium is the correct answer to the question.