In the old company law, it was clearly stipulated that the contribution ratio of intangible assets should not be higher than 20% of the registered capital, so D in the title is an intangible asset with non-patented technology, so there is a 20% limit, while the option B you mentioned is a physical asset without a 20% limit.
The new "Company Law" cancels the 20% limit of intangible assets, and only requires that the proportion of monetary contribution should not be less than 30%. This also reflects the recognition and encouragement of intangible assets such as patented technology and non-patented technology in the new company law.
Capital reserve, the essence of which is the same as paid-in capital, refers to the capital invested by investors or others, whose ownership belongs to investors, and the investment exceeds the legal capital.
As can be seen from the above table, the formation of capital reserve has nothing to do with enterprise income, but with paid-in capital.
Under normal circumstances, losses can only be made up by annual undistributed profits, so capital reserve cannot be used to make up losses, and its main purpose is to increase capital.
Hope to adopt!