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hello sir, i wanted to know that what is the difference between normal share capital in financial statements and the term Paid In Capital, as ive heard paid in capital is only comprising of shares issued from primary market , and not on stock exchange however in the financial statements share capital comprises of primary and secondary both
I’m not aware of the distinction that you have discovered. Certainly at F7 (and P2) there is no difference between paid-in capital and paid-up capital and both refer to the NOMINAL value of the issued shares that has been actually paid in to the company (whether it be a public company or a private company)
This value is not necessarily the same as the nominal value of the issued shares because those shares that are in issue have possibly not yet been fully “called” so there may still be an amount of the face value of those shares yet to be paid in
However, this would be a quite unusual state of affairs and normally issued share capital and paid-up (or paid-in) share capital has the same value
OK?
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