What is the call in arrears of a company?

Full Amount paid by the shareholders Full Amount not paid by the shareholders Excess Amount paid by the shareholders None of these

Full Amount not paid by the shareholders

It may happen that shareholders do not pay the call amount on due date. When any shareholder fails to pay the amount due on allotment or on any of the calls, such amount is known as ‘Calls in Arrears’/‘Unpaid Calls’. Calls in Arrears represent the debit balance of all the calls account. Such amount shall appear as ‘Note to Accounts.