How the amount of calls in Arrear is shown in the Balance Sheet?

Added to Share Capital Deducted from Paid up Share Capital Shown on the Assets side of Balance Sheet None of the above

Deducted from Paid up Share Capital

Calls in arrears means that the company has demanded money but the shareholders have not yet paid the money. Calls in arrears is an asset of the company and the company has a right on the same. Hence, they are deducted from paid up share capital on the liabilities side of the balance sheet.