What is the portion of uncalled capital that a company decides to call only in the event of winding up?

Reserve Capital

The correct answer is option 1- Reserve Capital.

Reserve capital is the portion of uncalled capital that a company decides to call only in the event of winding up.

A company may set aside a portion of its uncalled capital, which would only be called upon in the event of the company's liquidation or winding up. This uncalled amount is referred to as the company's 'Reserve Capital' and is exclusively reserved for the satisfaction of creditors during the liquidation process.