Treasury bills are one of the short term debt instruments used by companies to raise funds. In India these type of instruments are issued by the Government of India. T- bills are zero coupon securities means no interest is paid on these instruments.
These bills are issued at price lower than the par value and redeemed at par value. Thus the difference between par value and purchase price becomes the yield for investors.
Uncalled share capital is that part of subscribed share capital which has not been called for payment by a company. A company calls for only a part of share’s price at the time of allotment. The remaining part is called up at a later date. This uncalled or remained part is known as uncalled share capital.
Unissued share capital is that part of authorized share capital which has not been issued by a company for subscription. A company keeps a part of authorized share capital unissued so that it can use the same in future to raise funds. The part which has been kept reserved by the company represents unissued share capital.