Part of capital which can be called-up at the time of winding of company is called:

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UP TGT Commerce 2019 Official Paper
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  1. Reserve capital
  2. Uncalled capital
  3. Issued capital
  4. Authorised capital

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Option 1 : Reserve capital
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The correct answer is Reserve Capital.

Key PointsReserve Capital:

  • A company may set aside a portion of its uncalled capital to be called only if the company is wound up.
  •  The company's uncalled sum is referred to as 'Reserve Capital.'
  • It is only available to creditors in the event of a company's liquidation.

Important Points Reserve Capital: According to Section 99 of the Companies Act 2013, Reserve Capital refers to that portion of uncalled share capital which shall not be called up, except in the event of winding up. It is not shown in the balance sheet of company and there's no compulsion to create reserve capital, a special resolution is required for creating reserve capital.

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