This document provides an overview of share capital concepts. It defines share capital as the capital raised by a company through the issuance of shares. It outlines the main types of share capital including authorized capital, issued capital, subscribed capital, called-up capital, paid-up capital, and reserve capital. It provides details on authorized capital as the maximum capital a company can raise through shares and issued capital as the portion of authorized capital actually offered to the public.

1. PPT ON SHARE CAPITAL
BY PRIYANKA BHAYANA
ASSISTANT PROFESSOR , FCBS ,
MRIIRS

2. SHARES
• It is one of units into which the share capital
of company is dividend

3. Share capital
• The capital so raised by issue of shares is
called as share capital

4. Types of share capital
• Authorized Capital
• Issued Capital
• Subscribed Capital
• Called –up- Capital

5. Types of share capital
• Paid-up capital
• Reserve Capital

6. AUTHORIZED CAPITAL
• It is the maximum amount of capital that a
company can raise by issue of shares

7. ISSUED CAPITAL
• It is the portion of authorized capital which is
actually offered to Public for subscription
including the shares allotted to vendors

8. Subscribed Capital
• They are of three types-
1. Normal subscription
2. Over subscription
3. Under subscription

9. Called-up capital
• It means the portion of the subscribed capital
which the shareholders are called upon to pay

10. Reserve Capital
• A portion of unpaid capital which is meant to
be available to the creditors at time of
Liquidation

11. Meaning of capital Reserve
• The reserve which is created out of capital
profits and is not free for the distribution of
the dividend is called as capital reserve

12. Sources of capital reserve
• Premium on issue of shares and debentures
• Profit on sale of fixed assets
• Profit earned by company prior to
incorporation