The excess value of net assets acquired over the purchase consideration at the time of purchasing a business is credited to which account?

When a company acquires a business enterprise, the transaction formula dictates:
$$\text{Net Assets}=\text{Total Assets Acquired}-\text{Liabilities Assumed}$$
If the value of these Net Assets is greater than the Purchase Consideration agreed with the vendor, it represents a capital profit for the acquiring company. This non-operational capital profit is credited directly to the Capital reserve account.