Subscribed Capital
Subscribed and called-up capital distinguish an investor's agreement to take shares from the amount a company has required the investor to pay.
Subscribed, called-up, paid-up, unpaid, and contributed-capital terms trace what investors agreed to provide and what a company has received.
Share-capital language follows an equity commitment from agreement to receipt. A company can have shares investors agreed to take, amounts it has required them to pay, amounts already paid or credited as paid, and amounts that remain available for a future call.
| Stage | Main question | Use this section |
|---|---|---|
| Subscription and calls | What did investors agree to take, and what is now due? | Called-Up and Subscribed Capital |
| Accounting contribution | What value was recognized as share capital or contributed surplus? | Paid-In and Share Premium Capital |
| Payment status | What has been paid, remains due, or has not yet been called? | Paid-Up, Uncalled, and Unpaid Shares |
An issued-share count, a nominal capital amount, an issue price, and cash received are different measures. For partly paid shares, called-up capital can exceed paid-up capital, while uncalled capital is a remaining commitment rather than cash already available to the company.
Reconcile each class and currency separately. Review subscription terms, allotment and issuance records, call notices, payment records, the stock ledger, corporate filings, and the equity note. Legal terminology varies by jurisdiction, and no-par shares may not fit a nominal-capital formula.
This section is educational and does not provide legal, securities, tax, accounting, transaction, financing, or investment advice.
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Subscribed and called-up capital distinguish an investor's agreement to take shares from the amount a company has required the investor to pay.
Paid-in capital, additional paid-in capital, and share premium separate total owner contributions from nominal capital and excess issue proceeds.
Paid-up, unpaid, and uncalled capital separate amounts already satisfied from amounts due now or potentially callable later.