Match List-I with List-IIList-I(A) Subscribed but not fully paid up c…

The correct answer is Option (1) → (A) - (IV), (B) - (III), (C) - (I), (D) - (II)

Under Schedule III, share capital is shown in the Balance Sheet in one line and set out in detail in the Share Capital note; other items go under their own heads.

(A) Subscribed but not fully paid up capital — this matches (IV) Share Capital Note Disclosure. The note shows subscribed and fully paid-up and subscribed but not fully paid-up capital separately.

(B) Calls in Arrears — this matches (III) Deducted from Subscribed Capital. Unpaid calls are subtracted from the subscribed but not fully paid-up capital in that note.

(C) Calls in Advance — this matches (I) Shown under “Other Current Liabilities” in Balance Sheet. Money received before it is called is a liability of the company until the call is made, and it is not added to paid-up capital.

(D) Securities Premium — this matches (II) Shown under “Reserves & Surplus” in Balance Sheet. The premium is not profit earned from business; it is kept in Securities Premium Account under Reserves and Surplus.