Through initial public offer when capital amount is collected, it is known as share capital.

Types of share capital is as follows :

• Authorized share capital: The maximum amount which a company can accumulate by share capital during its lifetime is called authorized share capital.
• Issued share capital: The share capital issued by issue of shares out of authorized capital based on the need of the company in full or part is known as issued capital.
• Subscribed capital: The value of shares for which applications are received out of issued share capital is known as subscribed capital.
• Called up capital: Amount called up by company per share is known as called up capital.
• Uncalled capital: A capital which is not yet called from the shareholders by the board of directors of the company is called uncalled capital.
• Paid-up capital: The amount received by the company from shareholders out of called up capital is known as paid-up capital.
• Reserve capital: Amount of difference between subscribed capital and uncalled capital which directors feels that will not be required in future, is transferred as reserve by passing special resolution known as reserve capital.