included among the assets shown in the balance-sheet

Carrying amount means the amount reported in the asset side of the balance sheet.

Carrying amount means the amount reported in the asset side of the balance sheet.

Carrying amount means the amount reported in the asset side of the balance sheet.

Where the uncalled part of the subscribed capital is not included in the assets shown in the balance sheet, that amount shall be deducted from the amount of subscribed capital referred to in paragraph 1.

(2) The subscribed share capital amount falling under (1) is reduced by the amount of uncalled subscribed share capital where that is not booked on the assets side of the balance sheet.