A classification of share capital that represents the amount that is received from an entity’s shareholders in exchange for the issued shares of stock. It is that portion of called-up capital that has been received from the shareholders (equity owners), constituting the amount that is really invested by shareholders. This type of capital corresponds to the entity’s common stock or equity.

It reflects the total amount of the nominal (stated) share capital that has been received for all the shares issued to investors (shareholders).

Additionally issued paid-up share capital is known as a further issue of share capital.