Concept:Called-up capital is the portion of issued shares that shareholders have been asked to pay, including part payments on those shares.Explanation:When shares are allotted, the company may not require the full value immediately.The amount requested from shareholders at a given time is known as called-up capital.Part payments made by subscribers are recorded under this called-up portion.It is less than the total issued capital until the full amount is called.Answer:D. called-up capital