Match List-I with List-II

List-I	List-II
(A) Issued Capital	(I) It is that part of the issued capital which has been actually subscribed by the public.
(B) Uncalled Capital	(II) Capital which can be called only in the event of winding up of the company.
(C) Reserve Capital	(III) That portion of the subscribed capital which has not yet been called up.
(D) Subscribed Capital	(IV) It is that part of the authorised capital which is actually issued to the public for subscription

Choose the correct answer from the options given below:

To solve this matching question, let's understand each type of capital and connect it with the correct definition:

(A) Issued Capital → This is the portion of authorized capital that a company offers to the public for subscription, whether fully subscribed or not.

Matches with (IV): "It is that part of the authorised capital which is actually issued to the public for subscription"

(B) Uncalled Capital → When shares are issued and only part of the share value is called up (demanded) from shareholders, the remaining amount that hasn't been asked for yet is uncalled capital.

For example, if a ₹10 share has ₹7 called up, the remaining ₹3 per share is uncalled capital.

Matches with (III): "That portion of the subscribed capital which has not yet been called up"

(C) Reserve Capital → This is a special type of uncalled capital that the company decides (by passing a special resolution) can only be called during the company's liquidation/winding up. It acts as a security for creditors.

Matches with (II): "Capital which can be called only in the event of winding up of the company"

(D) Subscribed Capital → From the issued capital, the amount actually taken up by the public is subscribed capital. Some issued capital may remain unsubscribed if the public doesn't fully subscribe to the offer.

Matches with (I): "It is that part of the issued capital which has been actually subscribed by the public"

Correct matching: (A)-(IV), (B)-(III), (C)-(II), (D)-(I)

Option 3 is correct.