The balance of the Share Forfeiture Account is disclosed in the company's Balance Sheet under which sub-head?

Under Schedule III of the Companies Act, 2013, the un-reissued balance remaining in the Share Forfeiture Account represents paid-up equity funds retained by the enterprise.It is classified under the main heading Shareholders' Funds and added directly as a distinct item under the sub-head Share Capital in the Notes to Accounts, until those shares are reissued.