Paid-Up Share Capital
Paid-up share capital is the amount on issued shares that shareholders have paid or that the company has validly credited as paid.
Paid-up, unpaid, and uncalled capital separate amounts already satisfied from amounts due now or potentially callable later.
Partly paid shares create three different balances: value already paid or credited as paid, called amounts that remain unpaid, and subscribed amounts the company has not yet required. Combining them hides both cash-collection risk and possible future shareholder liability.
| Term | Status | Main analytical question |
|---|---|---|
| Paid-Up Share Capital | Paid or validly credited as paid | What capital has been satisfied? |
| Unpaid Shares | Some required or potential amount remains unpaid | What liability, default, or forfeiture exposure exists? |
| Uncalled Capital | Committed amount has not yet been called | How much potential funding remains and can it be collected? |
For a simple nominal-value structure, subscribed capital can be separated into paid-up capital, called but unpaid capital, and uncalled capital. The labels and amounts should be reconciled by class, currency, holder, call date, and payment terms.
Uncalled capital is not cash, a bank facility, or guaranteed liquidity. Unpaid called amounts can be receivables or legal claims under the applicable accounting and legal framework, but collectability, setoff, transfer, insolvency, and forfeiture rules can affect their value.
This section is educational and does not provide legal, securities, accounting, insolvency, transaction, or investment advice.
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Paid-up share capital is the amount on issued shares that shareholders have paid or that the company has validly credited as paid.
Uncalled capital is the unpaid amount on subscribed shares that a company has not yet made payable under a call or fixed payment schedule.
Unpaid shares are issued shares for which some or all subscription consideration remains unsatisfied, whether uncalled or already due.