Match List-I with List-II

List-I	List-II
(A) Authorised Capital	(i) It is that part of the subscribed capital which has been called up on the shares.
(B) Issued Capital	(ii) It is that part of the issued capital which has been actually subscribed by the public.
(C) Subscribed Capital	(III) It is that part of the authorised capital which is actually issued to the public for subscription.
(D) Called up Capital	(IV) The amount of share capital which a company is authorised to issue by its Memorandum of Association

Choose the correct answer from the options given below:

The share capital classification follows a hierarchical structure where each type is a subset of the previous one.

Authorised Capital (A) is the maximum capital that a company can issue as mentioned in its Memorandum of Association. This matches with (IV) - "The amount of share capital which a company is authorised to issue by its Memorandum of Association".

Issued Capital (B) is the portion of authorised capital that the company decides to offer to the public. This matches with (III) - "It is that part of the authorised capital which is actually issued to the public for subscription".

Subscribed Capital (C) is the portion of issued capital that investors have agreed to buy. This matches with (II) - "It is that part of the issued capital which has been actually subscribed by the public".

Called up Capital (D) is the amount that the company has requested shareholders to pay on their subscribed shares. This matches with (I) - "It is that part of the subscribed capital which has been called up on the shares".

The logical flow is: Authorised Capital → Issued Capital → Subscribed Capital → Called up Capital

Each subsequent category represents a portion of the previous one, with authorised capital being the broadest category and called up capital being more specific.

Correct Answer: Option 1: (A) - (IV), (B) - (III), (C) - (II), (D) - (I)