In which order, the following types of share capital are shown in the balance sheet of a company?(A) Subscribed Capital(B) Called up Capital(C) Issued Capital(D) Authorized CapitalChoose the correct answer from the options given below:
- A(A), (B), (C), (D)
- B(D), (C), (A), (B)
- C(B), (A), (D), (C)
- D(C), (B), (D), (A)
Solution & Step-by-step Explanation
According to Schedule III of the Companies Act, 2013, the notes to accounts disclosure for share capital follows a specific top-down structural order:Authorized Capital (D)Issued Capital (C)Subscribed Capital (A) (broken down further into Subscribed and fully paid, and Subscribed but not fully paid which contains Called up capital details (B)).Hence, the sequence is (D), (C), (A), (B).