In which order, the share capital of the Company is shown on the balance sheet:(A) Authorized Capital
(B) Subscribed and fully paid up Capital
(C) Issued Capital
(D) Subscribed but not fully paid upChoose the correct answer from the options given below:
- A(A), (B), (C), (D)
- B(A), (C), (B), (D)
- C(B), (A), (D), (C)
- D(C), (B), (D), (A)
Solution & Step-by-step Explanation
Under Schedule III of the Companies Act, 2013, the presentation of Share Capital in the Notes to Accounts follows a specific structural hierarchy:Authorized Capital (A)Issued Capital (C)Subscribed Capital, which is further classified into:Subscribed and fully paid up (B)Subscribed but not fully paid up (D)Looking closely at the standard grouping representation, Subscribed Capital as a main head follows Authorized and Issued. Under Subscribed Capital, Category (B) is presented first followed by Category (D). Therefore, the linear sequence matching the choices is (A), (C), (B), (D).