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Paid-In, Called-Up, and Subscribed Capital

Corporate-finance terms for paid-in capital, called-up capital, subscribed capital, share premium, uncalled capital, and unpaid shares.

Paid-in, called-up, and subscribed capital pages explain how investor commitments become recorded equity capital.

Use this section when the term concerns capital contributed, called, subscribed, unpaid, or recorded above par as share premium.

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Revised on Monday, May 18, 2026