Identify the type of Share Capital, which is clearly shown in Notes to Accounts, but not included in the total of Notes to Account under SHARE CAPITAL head.
Answer & explanation
Correct answer: option 4
The correct answer is Option (4) → Registered Share Capital and Issued Share Capital
In the Notes to Accounts, the share capital note shows several layers: Authorised (registered) capital, Issued capital, then Subscribed and fully paid up and Subscribed but not fully paid up capital. Only the subscribed capital (fully paid plus not fully paid, with forfeited shares added) makes up the total carried to the balance sheet. Authorised and issued capital are shown for information only; they are not added to that total.
Why the other options are incorrect
Option (1) Subscribed and fully paid up Share Capital — Incorrect. It is part of the total of share capital.
Option (2) Subscribed but not fully paid up Share Capital — Incorrect. It is also included in the total, after deducting calls in arrears.
Option (3) Issued Share Capital and Unissued Share Capital — Incorrect. Unissued capital is not shown as a line of the note at all; the option names one excluded item with one item the note does not carry.
NCERT (2026-27 edition):
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