called-up share capital

That part of the issued share capital of a company payment for which has either been received ( paid-up share capital) or requested but not yet received (called-up share capital not paid). Some shares are paid for in part at the time of issue, with subsequent requests (calls) for the outstanding payment (see partly paid share). When all calls have been paid, the called-up share capital will equal the paid-up share capital.

Accounting dictionary. 2014.

Look at other dictionaries:

  • called-up share capital — UK US noun [U] (also called up capital) ► FINANCE the amount of a company s capital which has been paid for by people who have bought shares, or for which the company is asking payment: »The firm has just €2000 of called up share capital, no… …   Financial and business terms

  • called-up share capital — When the issued share capital of a company consists of partly paid shares, that part of the share capital that has been paid in by subscribers. Compare paid up share capital; reserve capital …   Big dictionary of business and management

  • called-up share capital — Fin the amount which a company has required shareholders to pay on shares issued …   The ultimate business dictionary

  • share capital — That part of the capital of a company received from its owners (i. e. its members or shareholders) in return for shares Every company must commence with some share capital (a minimum of two shares). See authorized share capital; called up share… …   Big dictionary of business and management

  • share capital — That part of the finance of a company received from its owners (i.e. its members or shareholders) in exchange for shares. See also: authorized share capital, called up share capital, issued share capital, paid up share capital …   Accounting dictionary

  • paid-up share capital — fully paid capital That part of the issued share capital of a company that shareholders have paid in to the company for their fully paid or partly paid shares. Compare: called up share capital …   Accounting dictionary

  • paid-up share capital — The issued share capital of a company when this consists of fully paid shares, payment for which has been received. Compare called up share capital …   Big dictionary of business and management

  • paid-up share capital — Fin the amount which shareholders are deemed to have paid on the shares issued and called up …   The ultimate business dictionary

  • issued share capital — subscribed share capital The amount of the authorized share capital of a company for which shareholders have subscribed. See also: called up share capital, paid up share capital …   Accounting dictionary

  • issued share capital — subscribed share capital The amount of the authorized share capital of a company for which shareholders have subscribed. See also called up share capital; paid up share capital …   Big dictionary of business and management

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