This document summarizes different types of share capital for a company: - Authorized capital is the maximum value of shares a company is allowed to issue as stated in its memorandum. Issued capital is the value of shares offered to the public and is less than authorized capital. Called-up capital refers to the portion of issued capital that shareholders have paid for. Uncalled capital is the remaining amount that can be called in the future. Paid-up capital is the portion of issued capital that has been paid by shareholders through primary share offerings. Reserve capital is part of uncalled capital that can only be called in the event of company liquidation.

1. SHARE CAPITAL
PRESENTER- DEVENKUMAR MAHAJAN
BBA (SEM – I )
PNR NO –170201016
GUIDE BY :- JAYRAJ JAVERI SIR
1
SCHOOL OF MANAGEMENT STUDIES

2. INTRODUCTION OF SHARE CAPITAL
THE SHARE CAPITAL WILL BE ISSUED TO THE
SHAREHOLDER WHEN THE COMPANY IS THE FIRST SET
UP .
SHARE CAPITAL IS THE MOST COMMON WAY OF
DETERMINING THE OWNWERSHIP OF A COMPANY .
THE SHARE HOLDER ARE THE OWNWER OF COMPANY
.
PTO

3. THE TOTAL SHARE CAPITAL IS DIVIDED INTO SMALL PARTS
AND EACH PART IS CALLED A SHARE .
SHARE IS SMALLEST PART OF THE TOTAL CAPITAL OF A
COMPANY .

4. TYPES OF SHARE CAPITAL

5. AUTHORIZED CAPITAL
IT ISTHE NOMINALVALUE OFTHE SHARES WHICH IS A COMPANY IS
AUTHORIZEDTO ISSUE BY ITS MEMORANDUM OF ASSOCIATION
IT ISTHE MAXIMUM CAPITALWHICHA COMPANY WILL HAVE DURING
ITS LIFETIME UNLESS IT IS INCRESED.

6. ISSUED CAPITAL
IT ISTHE NOMINALVALUE OF SHARES WHICHARE OFFEREDTOTHE
PUBLIC FOR SUBSCRIPTION
ISSUED CAPITAL <AUTHORIZED CAPITAL
ISSUED CAPITAL CAN NEVER EXCEED AUTHORIZED CAPITAL

7. CALLED-UP CAPITAL
CALLED UP CAPITAL –
• IT ISTHE PART OF ISSSUED CAPITAL WHICH HAS BEEN CALLED UP ONTHE
SHARE
• ONCE A SHAREHOLDER HAS PAIDTHE ISSUING ENTITYTHE FULL AMOUNT
OWED FOR ISSUED SHARES ,THESE SHARES ARE CONSIDEREDTO BE CALLED
UP

8. UN-CALLED CAPITAL
UN-CALLED CAPITAL –
• IT ISTHE REMINDEER OFTHE ISSUED CAPITAL WHICH HAS NOT BEEN
CALLED UP .
• THE COMPANY MAY CALLTHIS AMOUNT ANYTIME .

9. PAID – UP CAPITAL
PAID UP CAPITAL –
• IT ISTHE PART OF ISSUED CAPITALWHICH HAS BEEN PAID UP BYTHE
SHAREHOLDER.
• PAID-UP CAPITAL IS ONLY CREATED WHEN A COMPANY SELLS ITS
SHARES ONTHE PRIMARY MARKET DIRECTLYTO INVESTORS.

10. RESERVE CAPITAL –
RESERVE CAPITAL –
• IT ISTHAT PART OF UNCALLED CAPITAL OF A COMPANY WHICH CAN BE
CALLED ONLY INTHE EVENT OF ITSWINDING UP.
• THIS RESERVE CAPITAL IS AVAILABLE ONLYTOTHE CREDITORS IN CASE
OF LIQUIDATION OFTHE COMPANY.

11. RAKESH JHUNJHUNWALA
THE KING OF INDIAN SHARE MARKET
NET WORTH – 16000 CRORE

12. REFERENCES – GOOGLESCHOLLER.COM