When a company reserves a specific portion of its uncalled capital to be called up only in the event of liquidation or winding up, this capital is known as:

Let's clarify these two easily confused terms:\begin{itemize}\item \textbf{Reserve Capital} is the portion of uncalled share capital that a company sets aside via special resolution, to be called up \textbf{only if the company goes into liquidation or winds up}.\item \textbf{Capital Reserve} is a reserve created out of capital profits (such as profits from selling fixed assets or share forfeiture gains).\end{itemize}