authorised capital for equity share capital and preference share capital not shown separately in the notes to accounts on share capital

Issue share capital is that part of authorised share capital that is issued for subscription whether subscribed or not

Issued share capital can be more than the authorised share capital

Subscribed capital is that part of issued capital that is subscribed against issued capital

Subscribed capital need not be shown separately for equity share capital and preference share capital

Shares on which the company has received the total nominal (face) value, whether cold or not, are shown as subscribed and fully paid up

Company's share urgently transferable

A company, at its discretion may or may not prepare notes to accounts on line item of the balance sheet

Authorised capital cannot be more than issued share capital