1. SHARE CAPITALPresented by : SheetalNarkar

2. SHARE CAPITAL Share Capital : Capital raised by the company by the issue of shares. Share Capital consists of various parts : Authorized or Nominal Capital Issued or Subscribed Capital Called – up Capital Paid – up Capital Uncalled Capital Reserve Capital

4. It is the nominal value of the shares which a company is authorized to issue by its Memorandum of Association

5. It is the maximum capital which a company will have during its lifetime unless it is increased.Authorized CAPITAL

7. It is the nominal value of shares which are offered to the public for subscription.

8. Issued Capital < Authorized Capital

10. It is the part of issued capital which has been called up on the shares

11. Uncalled Capital :

12. It is the remainder of the issued capital which has not been called up.

13. The company may call this amount any timeCALLED UP & UNCALLED CAPITAL

15. It is the part of issued capital which has been paid up by the shareholders

16. Reserve Capital :

18. If you need 30,000 as current requirement : Called – up Capital = Rs. 30,000 Uncalled Capital = Rs. 20,000 But you receive only Rs. 24,000 Paid up Capital = Rs. 24,000 SHARE CAPITAL

20. Divide all or any part of its share capital into shares of larger amount

21. Convert fully paid up shares into stock

22. Subdivide its shares or any part of them into shares of smaller amount

23. Cancel shares which have not been taken up