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Sir a company’s issued and subscribed share capital is $75,000 whereas its paid up capital is $74,500. So why such a difference?
I thought it was because some subscribers of equity shares hadn’t paid cash, but apparently the company states that there are no partly paid up shares.
I have no idea – the two should be the same.
Obviously the authorised share capital may be higher, but that is a different issue.
(Partly paid up shares are not examinable in Paper FA and have not been for a very long time.)