Capital included in the liabilities of a company in the balance sheet is called which capital?

Paid Up capital

The capital included in the liabilities of a company in the balance sheet is called "Paid Up Capital." Paid Up Capital refers to the portion of the issued capital that shareholders have fully paid for their shares. It represents the amount of capital that the company has actually received from shareholders in exchange for the shares they hold. This is the capital that has been "paid up" by the shareholders and is available for the company's operations and investments.