Wiki: Glossary of Technology Acronyms This is a glossary of acronyms used with Microsoft technologies. An acronym is an abbreviated term formed from the first letter (or first few letters) of several words.
Called up share capital is shares issued to investors, under the understanding that the shares will be paid for at a later date, or in installments.nce a shareholder has paid the issuing entity the full amount owed for issued shares, these shares are considered to be called up, issued, and fully paid. However, this does not mean that the shares are registered, which would allow the shareholder to sell the shares to a third party.
Here the share capital is increased to the par value of the new shares, and the merger reserve is increased to the balance of the price of company B. Besides its meaning in accounting, described above, share capital may also be used to describe the number and types of shares that compose a company's share structure.or an example of the different meanings: a company might have an outstanding share capital of 500,000 shares (the structure usage); it has received for them a total of 2 million dollars, which in the balance sheet is the share capital (the accounting usage).