Identify which of the following will be shown in Notes to Accounts under SHARE CAPITAL head :-

As per Schedule III of the Companies Act, 2013, the Notes to Accounts under Share Capital must disclose:

Authorised Share Capital - The maximum capital that the company can issue as per its Memorandum of Association. This includes the number of shares and their nominal value.

Issued Share Capital - The portion of authorised capital that has been offered to subscribers. This is shown along with subscribed and paid-up capital.

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The typical format in Notes to Accounts appears as:

Authorised Capital:

xxx equity shares of ₹ xx each

Issued, Subscribed and Paid-up Capital:

xxx equity shares of ₹ xx each

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Why other options are incorrect:

Un-issued Share Capital (Authorised Capital - Issued Capital) is derived information, not separately disclosed in the notes.

Un-called Capital is the portion of called-up capital not yet demanded from shareholders. When shares are partly paid, only the called-up portion appears in Share Capital, while the uncalled portion appears as a note or under "Calls-in-Arrear" if applicable. It is not a primary disclosure requirement under the Share Capital head.

The standard disclosure format requires Authorised Share Capital and Issued Share Capital (along with subscribed and paid-up details), making Option 4 correct.