Identify the type of Share Capital, which is clearly shown in the Notes to Accounts, but not included in the main column total of the Balance Sheet under the SHARE CAPITAL head:
- ASubscribed and fully paid up Share Capital
- BSubscribed but not fully paid up Share Capital
- CIssued Share Capital and Un-issued Share Capital
- DRegistered (Authorised) Share Capital and Issued Share Capital
Solution & Step-by-step Explanation
Authorised (Registered) Capital and Issued Capital are presented transparently inside the Notes to Accounts for reference compliance but their monetary lines are kept separate and double-underlined. Only the Subscribed Capital total is brought forward to the face of the Balance Sheet.