Balance of Share Forfeited Account on the forfeited share not yet re-issued is:

Shown in the Shareholder's Fund

The correct answer is option 1- Shown in the Shareholder's Fund.

Balance of Share Forfeited Account on the forfeited share not yet re-issued is shown in the Shareholder's Fund. 

The "Share Forfeited Account" is an account on a company's balance sheet that reflects the value of shares that have been forfeited by shareholders. When a shareholder fails to pay for the shares they have subscribed to, the shares are forfeited, and the amount already paid by the shareholder is transferred to the Share Forfeited Account. The balance of the share forfeiture account is added to share capital under the head shareholders' funds. If these forfeited are reissued then the remaining balance is transferred to capital reserve.