Concept:Called-up capital is the portion of issued shares that shareholders have been requested to pay.
Explanation:A company does not always demand the full value of an issued share at once.
It may ask subscribers to pay only part of the nominal value.
That portion which the company has requested shareholders to pay is the called-up capital.
Once the shareholders actually pay this requested amount, it becomes paid-up capital.
The full value of shares a company is allowed to issue is its authorised or nominal capital.
Therefore, the part of issued share capital that subscribers are asked to pay is called-up capital.
Answer:B. called-up capital