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4CHAPTERSHARE & SHARE CAPITALTYPES OF CAPITAL 1. Distinguish between: Nominal Capital & Subscribed Capital [June 2010 (4 Marks)]2. Distinguish between: Share and Stock.[June 2010 (4 Marks)]Ans.: Following
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How to fill out issued share vs subscribed

01
Identify the total number of shares authorized in the company's articles of incorporation.
02
Determine the number of shares that have been issued to shareholders.
03
Record the number of shares that have been subscribed by investors but not yet issued.
04
Ensure the issued shares plus any subscribed shares do not exceed the total authorized shares.
05
Update the company’s financial records to reflect both issued and subscribed shares accurately.

Who needs issued share vs subscribed?

01
Companies that require fundraising through equity financing.
02
Shareholders who need to understand their ownership stake.
03
Investors considering purchasing shares in a company.
04
Regulatory bodies that monitor compliance with share issuance regulations.
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Issued shares refer to the total number of shares that have been allocated to shareholders, while subscribed shares are the number of shares that shareholders have agreed to purchase but may not have fully paid for yet.
Companies typically are required to file details of issued and subscribed shares, ensuring compliance with corporate governance and regulatory requirements.
To fill out the issued vs subscribed shares, companies should provide the total number of issued shares, the number of shares subscribed, the payment status, and details about the shareholders.
The purpose is to provide transparency regarding the ownership structure of the company and to track the capital raising efforts accurately.
Reports typically must include the number of issued shares, number of subscribed shares, details of shareholders, and any payments received or outstanding.
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