Called-up share capital refers to the part of issued share capital that has been requested to be paid by the shareholders. This term is relevant when dealing with partly paid shares.
Issued share capital refers to the total amount of a company’s shares that have been issued and are held by shareholders. This serves as a subset of the company's authorized share capital.
Paid-up share capital refers to the proportion of issued share capital of a company that has been fully paid for by its shareholders, meaning the company has received the full payment for the shares.
A partly paid share is a share for which the shareholder has not yet paid the full par value. This concept was historically used by banks and insurance companies and has seen a revival in large share issues, notably in privatizations.
Share capital is a crucial component of a company's finances, received from its owners or shareholders in exchange for shares. It represents the equity funding that a company relies on to conduct its operations and grow.
