1. Authorized or Registered Share Capital:
It is the maximum value of securities (or share capital) that the company is authorized to issue.It is mentioned in the capital clause of Memorandum of Association (MOA) of the company. It is also called as Nominal Capital.
2. Issued Share Capital:
It is that part of Authorized Share Capital which is offered to public for subscription. It is computed at nominal value.
3. Subscribed Share Capital:
It is that part of Issued Share Capital which has been subscribed or taken up by the purchaser of shares or securities at nominal or face value and has been allotted. This capital may also be referred to the part of Issued share capital for which application for subscription has been received from the public.
4. Called Up Share Capital:
It is that part of subscribed share capital that have remained fully or partially unpaid and the holders of such shares are called upon to pay the balance. In other words, it is the amount which the shareholders are required to pay on the value of shares held by them.
5. Paid Up Share Capital:
It is that part of the subscribed share capital for which money or any other consideration has been received by the company in respect of the shares subscribed. It also refers to the amount of company's capital funded by shareholders.
It is the maximum value of securities (or share capital) that the company is authorized to issue.It is mentioned in the capital clause of Memorandum of Association (MOA) of the company. It is also called as Nominal Capital.
2. Issued Share Capital:It is that part of Authorized Share Capital which is offered to public for subscription. It is computed at nominal value.
3. Subscribed Share Capital:
It is that part of Issued Share Capital which has been subscribed or taken up by the purchaser of shares or securities at nominal or face value and has been allotted. This capital may also be referred to the part of Issued share capital for which application for subscription has been received from the public.
4. Called Up Share Capital:
It is that part of subscribed share capital that have remained fully or partially unpaid and the holders of such shares are called upon to pay the balance. In other words, it is the amount which the shareholders are required to pay on the value of shares held by them.
5. Paid Up Share Capital:
It is that part of the subscribed share capital for which money or any other consideration has been received by the company in respect of the shares subscribed. It also refers to the amount of company's capital funded by shareholders.

Kinds of Share Capital