Difference
between Issued and paid up Capital
Issued & paid up capital are two different things. The
difference is being explained below
1. Issued Capital
Issue capital is the amount of capital issued to public
for subscription. It is not necessary that public will subscribed all the capital.
2. Paid up Capital
The amount of capital
subscribed by the public is known as paid up capital. it is important to
mention that paid up capital may be lower than issued capital. In practice
issued and paid capital are same, because broker takes the responsibility for
full subscription against some fees. It means broker takes the remaining
capital portion, if any.