Revenue reserves originate from business profits, unlike capital reserves from non-operational sources.

Steps:

• Define revenue reserves as appropriations from realized profits available for dividends.
• Identify general reserve (1) as created from profits after tax, qualifying as revenue.
• Confirm retained earnings (2) as accumulated undistributed profits, a core revenue reserve.
• Classify revaluation reserve (3) as arising from asset value changes, making it capital.
• Note share premium account (4) as excess from share issuance, a capital reserve.

Why A is correct:

• General reserve and retained earnings both derive from operational profits per accounting standards (e.g., IAS 1), distributable as dividends.

Why the others are wrong:

• B includes revaluation reserve, a non-distributable capital reserve.
• C includes revaluation reserve, which is not from trading profits.
• D includes share premium, a capital reserve restricted to share-related uses.

Final answer: A