The share capital value that forms part of the balance sheet total is the?

A. issued share capital
B. called-up share capital
C. authorized share capital
D. paid-up share capital

Correct Answer:

Option A – issued share capital

Explanation

Issued share capital: The total of a company’s shares that are held by shareholders. A company can, at any time, issue new shares up to the full amount of authorized share capital. Also called subscribed capital, or subscribed share capital. It is the face value of the shares that have been issued to the shareholders. Issued share capital and share premium represent the amount invested by the shareholders in the company.