........................is the amount received by the company, which is later converted into shares at a specified date and rate.

Share Warrants

The correct answer is option 3- Share Warrants.

Money Received against share warrants is the amount received by the company which are converted into shares at a specified date on a specified rate. The instrument issued against the amount so received as share warrants. Money received against share warrants’ to be disclosed as a separate line item under ‘shareholder’s fund’