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Def^ of Share Capital:

Funds raised by issuing shares in return for cash or other considerations. The
amount of share capital a company has can change over time because each time a
business sells new shares to the public in exchange for cash, the amount of share
capital will increase. Share capital can be composed of both common and preferred
shares; also known as "Equity financing".
Investopedia explains 'Share Capital'

The amount of share capital a company reports on its balance sheet only accounts
for the initial amount for which the original shareholders purchased the shares
from the issuing company. Any price differences arising from price
appreciation/depreciation as a result of transactions in the secondary market are not
included.

For example, suppose ABC Inc. raised $2 billion from its initial public offering.
Over the next year, the total value of its shares increases to $5 billion. In this case,
the value of the share capital is still only $2 billion because ABC Inc. had received
only $2 billion from the sale of its securities to the investing public.

Types of Share Capital:
Authorized share capital is also referred to, at times, as registered capital. It is
the total of the share capital which a limited company is allowed (authorised) to
issue. It presents the upper boundary for the actually issued share capital.
Shares authorized = Shares issued + Shares unissued
Issued share capital is the total of the share capital issued (allocated) to
shareholders. This may be less or equal to the authorised capital. Previously,
issued capital comprised common equity shares as well as all preferred shares.
But now only irredeemable preferred shares can be shown as part of issued
share capital. The shared capital of a company is constantly changing. They
company can give out more shares to their shareholders or buy them back,
increasing or reducing the issued share capital, respectively. Issued share
capital is not affected by the market price of shares. The value of issued capital
presented in the financial statements is simply the number of issued shares
multiplied by the face value of each share. For example, if a company issues
50,000 shares for $1 and the market price is at $2 per share, the issued share
capital would still only be $50,000, and not $100,000.
Issued Capital = Number of shares actually issued * par value
Shares outstanding are those issued shares which are not treasury
shares. These are all the shares held by the investors in the company.
Treasury shares are those issued shares which are held by the issuing
company itself, the usual result of a buyback.
Shares issued = Shares outstanding + Treasury shares
Subscribed capital is the portion of the issued capital, which has been
subscribed by all the investors including the public. This may be less than the
issued share capital as there may be capital for which no applications have been
received yet ("unsubscribed capital").
Called up share capital is the total amount of issued capital for which the
shareholders are required to pay. This may be less than the subscribed capital as
the company may ask shareholders to pay by installments.
Paid up share capital is the amount of share capital paid by the shareholders.
This may be less than the called up capital as payments may be in installments
("calls-in-arrears").
Reserve Capital is part of the authorized capital of a firm that has not
been called up and is, therefore, available for drawing in case of a need.

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