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Arrange the following categories of share capital in the correct sequence to show in the notes to accounts of balance sheet:

A. Authorised Share Capital

B. Subscribed and Fully Paid-Up Capital

C. Issued Capital

D. Subscribed but not fully paid up Capital

Choose the correct answer from the options given below:

Solution

✅ Correct Option: 1

The Notes to Accounts present share capital in descending order of magnitude: Authorised, then Issued, then Subscribed capital, which is split into Subscribed and fully paid-up followed by Subscribed but not fully paid-up. Hence A, C, B, D.

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