The nominal capital of a company is the same as the authorized capital. This is the maximum amount of capital that a company is allowed to raise from its shareholders by issuing shares. It is also known as the registered capital or the share capital of the company. The authorized capital is set out in the company's constitution or articles of association, and it can only be changed by a special resolution of the shareholders.
It's important to note that the authorized capital is not the same as the issued capital or the amount of capital actually owned by the company or employed in its operations. The issued capital is the portion of the authorized capital that has been issued to shareholders and is held by them. The capital owned or employed by the company is the total amount of assets it has available for its operations, including equity and debt financing.
The called-up capital is the amount of capital that the company has requested from its shareholders to be paid immediately or in installments, based on the terms of the share issue. It is a part of the issued capital, and it can be called up by the company at any time to be paid by the shareholders.