There are two statements marked as Assertion (A) and Reason (R). Mark your answer as per the options given below.

Assertion (A):  Shares subscribed on which the total nominal (face) value of the share is either not called-up or where it has been called-up but has not been received by the company is shown as 'Shares Subscribed but Not Fully Paid-up' under Subscribed Capital in the Notes to Account on Share Capital. 
Reason (R): Shares subscribed on which the total nominal (face) value of the share is called-up and has also been received by the company are shown as 'Shares Subscribed and Fully Paid-up' under Subscribed Capital in the Note to Accounts on Share Capital.

Assertion (A) and Reason (R) are correct but the Reason (R) is not the correct explanation of Assertion (A).

This may be noted that the information of shareholders funds are presented on the face of financial statements limited only to broad and significant items. Details are given in Notes to Accounts. * For each class of share capital: i) The number and amount of share authorised. ii) The number of shares issued, subscibed, fully paid and subscribed but not fully paid. iii) Par value per share. iv) Reconciliation of the number of shares outstanding at the beginning and end of the accounting period. v) Rights, preferences and restrictions attaching each class of shares including restrictions on the distribution of dividends and repayment of capital. vi) Aggregate number of shares with respect to each class in the company held by its holding company, its ultimate holding company including shares held by or by subsidiaries or associates of the holding company or the ultimate holding company. vii) Shares reserved for issue under options and contracts/ commitments for the sale of shares/disinvestment, including terms and amount. viii) For a period of 5 years immediately proceeding the date at which balance sheet in prepared for: (a) Shares reserved under contracts/commitments. (b) Number and class of shares bought back. (c) Number and class of shares allotted for consideration other than cash and bonus shares.