While presenting share capital in the Balance Sheet, the following items are added in Notes to accounts.
A. Subscribed and fully paid up
B. Authorized Share Capital
C. Subscribed but not fully paid up
D. Issued Share capital
E. Share forfeited Balance
Choose the correct answer from the options given below.
Answer & explanation
Correct answer: option 3
The correct answer is Option (3) → A, B, C, D & E only
Under Schedule III the Notes to Accounts on Share Capital disclose:
B. Authorised share capital – the number and amount of shares authorised.
D. Issued share capital – shares issued.
A. Subscribed and fully paid up and C. Subscribed but not fully paid up – shown separately.
E. Share forfeited balance – the amount originally paid up on forfeited shares, added to the subscribed capital.
All five items appear in the note.
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