Issued Share Capital

Allotted Shares
Allotted shares are distributed to new shareholders through the process of allotment, forming part of the allotted share capital. They are essential for companies as they raise capital by issuing these shares to investors.
Authorized Share Capital
Authorized share capital refers to the maximum amount of share capital that a company is authorized to issue as detailed in the company's memorandum of association. It is sometimes referred to as nominal share capital, nominal capital, or registered capital.
Called-up Share Capital
Called-up share capital refers to the part of issued share capital that has been requested to be paid by the shareholders. This term is relevant when dealing with partly paid shares.
Issued Share Capital
Issued share capital refers to the total amount of a company’s shares that have been issued and are held by shareholders. This serves as a subset of the company's authorized share capital.
Paid-Up Share Capital
Paid-up share capital refers to the proportion of issued share capital of a company that has been fully paid for by its shareholders, meaning the company has received the full payment for the shares.
Share Capital
Share capital is a crucial component of a company's finances, received from its owners or shareholders in exchange for shares. It represents the equity funding that a company relies on to conduct its operations and grow.
Shares Outstanding (Outstanding Shares)
Shares outstanding, also known as outstanding shares, refer to a company's issued share capital less any shares that have been repurchased by the company. This includes shares not available to the general public, such as those held by company officers or reserved under employee share incentive schemes.
Subscribed Share Capital
Subscribed share capital refers to that portion of the company's equity that investors have agreed to buy and for which they have committed to pay, though full payment may not yet have been made. It is a subset of the issued share capital.
Unissued Share Capital
Unissued share capital refers to the portion of a company's authorized share capital that has not yet been issued to shareholders. It is the difference between the authorized share capital and the issued share capital.

Accounting Terms Lexicon

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