9:null 17:T520,undefined As per Schedu<= 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.

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

**Why other options are incorrect:** **Un-issued Share Capital** (Authorised Capital - Issued Capital) is derived information, not separately disclosed in the notes. **Un-cal<=d Capital** is the portion of cal<=d-up capital not yet demanded from shareholders. When shares are partly paid, only the cal<=d-up portion appears in Share Capital, whi<= the uncal<=d portion appears as a note or under "Calls-in-Arrear" if applicab<=. 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.10:[["$","title","0",{"children":"CUET Accountancy - Identify which of the following will be shown in Notes to Accounts under SHARE CAPITAL head :- | PYQs + Solutions | AfterBoards"}],["$","meta","1",{"name":"description","content":"$17"}],["$","link","2",{"rel":"manifest","href":"https://www.afterboards.in/manifest.json","crossOrigin":"$undefined"}],["$","meta","3",{"name":"keywords","content":"CUETACC,ACC,Company Accounts,Share Capital"}],["$","meta","4",{"name":"robots","content":"index, follow"}],["$","meta","5",{"name":"category","content":"education"}],["$","meta","6",{"name":"google-site-verification","content":"google"}],["$","meta","7",{"property":"og:title","content":"CUET Accountancy - Identify which of the following will be shown in Notes to Accounts under SHARE CAPITAL head :- | PYQs + Solutions"}],["$","meta","8",{"property":"og:description","content":"$18"}],"$L19","$L1a","$L1b","$L1c","$L1d","$L1e","$L1f","$L20","$L21","$L22","$L23","$L24","$L25","$L26","$L27","$L28","$L29","$L2a"]

CUET Accountancy 2025 3 June Shift 1 PYQs

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