In case of different types of share capital, match List-I with List-II.

List-I	List-II
(A) Authorised Capital	(I) Portion of issued capital that the public agree to take.
(B) Issued Capital	(II) Amount of share capital issued as per Memorandum of Association of the company.
(C) Subscribed Capital	(III) Part of the capital that the company has demanded for payment.
(D) Called-Up Capital	(IV) Part of authorised capital offered to public.

Choose the correct answer from the options given below:

What is the amount of Profit on reissue of Forfeited Shares Accounts transferred to capital reserve?

The director of Poly Plastic Limited resolved that 200 equity shares of Rs.100 each be forfeited for non-payment of the second and final call of Rs.30 per share. Out of these, 150 shares were re-issued at Rs.60 per share to Mohit. Journal entry for creating capital reserve will be:

Securities Premium Reserve as per section 52(2) of the companies Act 2013 can be used :

(A) To write-off preliminary expenses of the company

(B) To issue fully paid bonus shares to the extent not exceeding unissued share capital of the company

(C) To pay premium on the redemption of preference shares or debentures

(D) To write off discount allowed on the goods sold on credit

Choose the correct answer from the options given below :

State the correct order of categories of Share Capital as shown in 'Notes to Accounts' of Balance Sheet of a company.

(A) Subscribed and Fully paid up Capital

(B) Issued Capital

(C) Subscribed but not fully paid up Capital

(D) Authorised Capital

(E) Share forfeited Account

Choose the correct answer from the options given below :

Shares can be forfeited:

At the time of purchase of a business, if net assets are in excess of purchase consideration, the excess money will be ...... ?