The part of capital issued only at the time of liquidation of the company is
- issued capital
- called-up capital
- paid-up capital
-
reserved capital
The correct answer is: D
Explanation
A company may reserve a portion of its uncalled capital to be called only in the event of winding up of the company. Such uncalled amount is called 'Reserve Capital' of the company. It is available only for the creditors on winding up of the company.