Question

In the context of company finances, there is a specific portion of the company's capital that is reserved and can only be called up under particular circumstances, specifically during the liquidation of the company. This portion is not utilized in the company's regular financial operations and does not appear on the balance sheet under normal conditions. Which term accurately describes this portion of the capital that is set aside for such special use during the winding up of the company?

A Authorized capital
B Issued capital
C Called-up capital
D Reserve capital
E Paid-up Capital
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