Quick Summary
Paid-up Capital is the actual amount received by the company from shareholders for shares issued.
Paid-up Capital represents the funds actually received from shareholders. It can be equal to or less than the authorized capital. No minimum paid-up capital requirement exists for private companies now.
Key Points
- Actually paid by shareholders
- Can be less than authorized capital
- No minimum requirement now
- Shown in balance sheet
- Can be increased by issuing shares