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Question : Which of the following is not shown under the heading "share capital" in a Balance Sheet :

Option 1: Subscribed Capital

Option 2: Issued Capital

Option 3: Reserve Capital

Option 4: Authorised Capital


Team Careers360 7th Jan, 2024
Answer (1)
Team Careers360 25th Jan, 2024

Correct Answer: Reserve Capital


Solution : In a Balance Sheet, Reserve Capital is not listed under the "Share Capital" column.
Reserve capital is available in the event of winding up only.

Hence the correct answer is option 3.

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