Select the INCORRECT statement from the below given statements:

Nominal Share Capital is simply an alternative name for Authorized Share Capital itself; it is not a "part" of it. Let us look at the structure:Authorized Share Capital is divided into Issued Capital and Un-issued Capital (making statement B true).Issued Capital is divided into Subscribed Capital and Un-subscribed Capital (making statement C true).Subscribed Capital includes Called-up Capital (making statement D true).Because Nominal Capital is the exact same concept as Authorized Capital, stating that it is a part of it is logically incorrect.