Arrange the following terms related to Share Capital in a correct sequence.
(A) Subscribed Capital
(B) Authorised/Registered or Nominal Capital
(C) Issued Capital
(D) Paid-up Capital
(E) Called up Capital
Choose the correct answer from the options given below.
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → (B), (C), (A), (E), (D)
Each category of share capital is a part of the one before it:
(B) Authorised/Registered or Nominal Capital — the most the company may issue under its Memorandum.
(C) Issued Capital — the part of authorised capital offered for subscription.
(A) Subscribed Capital — the part of issued capital taken up by the public.
(E) Called up Capital — the part of subscribed capital the company has asked for.
(D) Paid-up Capital — the part of called-up capital actually received.
NCERT (2026-27 edition):
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