Facebook A company may issue its shares and receive the money either in full or in instalments. To know basics of accounting for share capital transactions is still important for every. Sorry I did not understand your reply. Reserve Capital: A company may call up certain part of uncalled share capital when a company is winding up. (d) Actually, creditors interests are affected by the first and third type of reductions. The initial amount of each Lenders Facility A Commitment is set forth on the Commitment Schedule, or in the Assignment and Assumption pursuant to which such Lender shall have assumed its Facility A Commitment, as applicable. Provided that no application for reduction of share capital shall be sanctioned by the Tribunal unless the accounting treatment, . The remaining 50 per share will be uncalled share capital. Subdivide all or any of its share capital into shares of smaller denomination. Reserve capital is neither a liability nor an asset for the company. 9. //