What is the equivalent of U.S.balance sheet common stock on the balance sheet of a British company?

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Quizplus · Accepted Answer

Called-up share capital represents the amount of capital that shareholders have agreed to subscribe to the company. This is the equivalent of common stock on the U.S. balance sheet, as it represents the equity capital raised by the company through the sale of shares. While the other options listed may also appear on a British company's balance sheet, they do not represent the same concept as common stock on the U.S. balance sheet.

What Is the Equivalent of U