Choose the odd items from the below:

The correct answer is Option (4) → Capital Reserve

Registered, Issued and Subscribed are all categories of share capital. Capital Reserve belongs to a different head: it is a reserve built from capital profits, shown under Reserves and Surplus.

Option (1) Registered Share Capital — A category of share capital. It is another name for the authorised capital, the most a company may issue under its Memorandum of Association.

Option (2) Issued Share Capital — A category of share capital. It is the part of the authorised capital actually offered to the public, including shares allotted to vendors.

Option (3) Subscribed Share Capital — A category of share capital. It is the part of the issued capital actually taken up by the public.

Option (4) Capital Reserve — Correct. It is not share capital at all, so it is the odd item.