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Assertion (A): The balance sheet of the company needs to show the complete detail of the share capital of the company.
Reason (R): As per Schedule III of Companies Act, 2013 the Balance sheet must disclose authorized capital, issued capital and subscribed capital for each class of share capital (i.e., for both Equity and Preference Shares)besides the called-up amount made by
the company and paid-up amount made by the shareholders.

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Assertion (A) is true, but Reason(R) is false

Assertion (A) is false, but Reason(R) is true

Both Assertion (A) and Reason (R) are true and Reason (R) is the correct explanation of Assertion (A)

Both Assertion (A) and Reason (R) are true, but Reason (R) is not the correct explanation of Assertion (A)

answer is C.

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Detailed Solution

As per schedule III of companies Act, 2013 Balance sheet must disclose authorised, issued; subscribed capital of each class of share capital.

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