Identify which of the following will be shown in Notes to Accounts un…

The correct answer is Option (4) → Authorized Share Capital and Issued Share Capital.

The balance sheet shows only one figure for share capital; the details go in the Notes to Accounts. The note on share capital first states the authorised capital, then the issued capital, then the subscribed capital (fully paid, and not fully paid less calls in arrears).

Why the other options are incorrect

• Option (1) Authorised Share Capital and Un-issued Share Capital. — Incorrect. The note shows the issued capital, not the unissued part; unissued capital is only the difference between authorised and issued capital.

• Option (2) Un-issued Share Capital and Un-called up Share Capital. — Incorrect. Neither is a heading in the note. Both are amounts not raised from shareholders, while the note reports what was authorised, issued and subscribed.

• Option (3) Authorised Share Capital and Un-called up Share Capital. — Incorrect. Authorised capital is shown, but uncalled capital is not a separate heading; the note shows subscribed capital and how much of it is paid up.