(i) Registered capital. (ii) Called – up capital. (iii)Issued capital. (iv) Paid – up capital

Registered capital – Maximum amount of capital a company expects to raise from its shares and its also the amount stated in the Articles of Association.


Called – up capital – once the shares have been put to the public for subscription they may be called upon to pay for either all the shares or only a certain amount. The total of the amount that will be paid is called – up capital.


Issued capital – Although the company has registered capital it may decide to put only a portion of these to the  public to start with. The total amount released then is issued – capital.


Paid – up capital – The total amount received from subscribers by the company out of the called – up capital.

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