Question : Which of the following is not shown under the heading "share capital" in a Balance Sheet :
Option 1: Subscribed Capital
Option 2: Issued Capital
Option 3: Reserve Capital
Option 4: Authorised Capital
Answer (1)
25th Jan, 2024
Correct Answer: Reserve Capital
Solution :
In a Balance Sheet, Reserve Capital is not listed under the "Share Capital" column.
Reserve capital is available in the event of winding up only.
Hence the correct answer is option 3.
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