CUET Preparation Today
| Which of the following is not shown under the heading ‘Share Capital’ in a Balance Sheet? |
Subscribed capital Reserve Capital Paid Up Capital Issued capital |
| Reserve Capital |
| A company may reserve a portion of its uncalled capital to be called only in the event of winding up of the company. Such uncalled amount is called ‘Reserve Capital’ of the company. It is available only for the creditors on winding up of the company. It is not shown in the company’s balance sheet. |
