The uncalled amount on shares which is not shown in the balance sheet is known as:

Reserve Capital

The correct answer is option 1- Reserve Capital.

The uncalled amount on shares which is not shown in the balance sheet is known as Reserve Capital.

A company may reserve a portion of its uncalled capital to be called only in the event of winding up of the company. Such uncalled amount is called ‘Reserve Capital’ of the company. It is available only for the creditors on winding up of the company. It is not shown in the balance sheet of the company.