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Subscribed vs paid up capital

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Subscribed vs paid up capital

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by John Moffat.
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  • April 2, 2021 at 4:00 am #615721
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    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.

    April 2, 2021 at 9:19 am #615745
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54700
    • ☆☆☆☆☆

    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.)

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