Paid-up capital refers to the portion of called up capital that has been fully paid by shareholders, also known as the real capital of a company. If shareholders do not complete their payment, it results in unpaid calls or calls in arrears. The formula for paid-up capital is paid-up capital = called up capital - calls in arrears.

13. Paid-up Capital
• Part of called up capital, which is actually paid by the
shareholders
• Also known as real capital of the company.
• If shareholder fails to pay the amount fully or
partially, it is known an unpaid calls or calls in arrears
• Paid-up Capital = Called up capital - calls in arrears
Presented By: Neeti Gupta