COMPANIES HOUSE

16. What happens if a person refuses to pay for shares?

A member is liable to pay up the nominal value of each of his shares and the amount owing to the company is a debt which can be ** 'called up'. **

If a member refuses to pay all or any call on a share, the company may use forfeiture proceedings if permitted by its articles. A typical procedure is set out in paragraphs 18-22 of Table A of The Companies (Tables A to F) Regulations 1985 (if alternative provisions have not been adopted). As these proceedings are of a penal nature the regulations must be followed exactly, otherwise the court may declare forfeiture proceedings void.

** uncalled capital is that part of the issued capital on which the company has not requested payment; **

http://www.companieshouse.gov.uk/about/gbhtml/gba6.shtml

I don't think that you have to say 'subcribed' - if it wasn't subscribed to, it couldn't be called up. I believe....


http://ron.proz.com/kudoz/1379565

C'est un actif (asset) puisque les actions ont été souscrites et l'appel de versement a eu lieu, mais il n'a pas encore été versé. C'est donc une créance èa recevoir

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Note added at 27 mins (2007-09-21 10:05:57 GMT)
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à recevoir (oops)

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Note added at 1 hr (2007-09-21 11:34:30 GMT)
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unpaid subscribed and called for capital
(That would be better)