Subscribed Share : The application received by a company for the issued Share and the capital received for the same is termed as the subscribed capital.
For eg. Company W with Authorised capital of Z 20 crores issue 1 lath shares of 100 each. Thus, its issued capital is considered as one crore. Out of this issued shares, company receives applications for 80,000 shares. Thus, its subscribed capital will be 80,00,000 shares (80,000 shares x 100).
(4) Called up Capital : When company calls for money in installments as per the face value of shares, it is known as called up capital. For eg. On issue of shares, company receives application for 80,000 shares of 100 each and company calls for 70 per share then 56,00,000 (80,000 share x 70 ) is said to be the called up capital.