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m m

m
m m   

p NOMINAL / AUTHORISED /
REGISTERED : which is mentioned in
memorandum of association

p ISSUED CAPITAL : issued to public


p SUBSCRIBED CAPITAL: subscribed by
p Public
PAID UP CAPITAL
RESERVE CAPITAL
CALLED UP / UNCALLED CAPITAL
p SHARES WITH DIFFERENTIAL RIGHTS

p Companies amendment act 2000 permits


shares with different rights regarding voting,
dividend etc - for this there must be provision
in AOA (articles of association), there must be
shareholder approval, differential shares should
not be more than 25% of total capital. Follow
the rules of this (issued in 2001) the company
must have distributed profit in last 3 years.

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