Choose the correct statement.

Subscribed Share Capital is shown in Notes to Accounts, and included in the total of Balance Sheet.

The correct answer is option 2- Subscribed Share Capital is shown in Notes to Accounts, and included in the total of Balance Sheet.

Subscribed Share Capital is shown in Notes to Accounts, and included in the total of Balance Sheet is the correct statement.

Subscribed Capital is that part of the issued capital which has been actually subscribed by the public. When the shares offered for public subscription are subscribed fully by the public the issued capital and subscribed capital would be the same. It may be noted that ultimately, the subscribed capital may be equal to or less than the issued capital. In case the number of shares subscribed is less than what is offered, the company allots only the number of shares for which subscription has been received. In case it is higher than what is offered, the allotment will be equal to the offer.

In the Balance Sheet, only the paid-up portion of subscribed capital appears under the heading Equity and Liabilities → Shareholders’ Funds. The details of Authorised, Issued, Subscribed, and Paid-up Capital are given in the Notes to Accounts. The paid-up subscribed share capital is included in the total of the Balance Sheet.