问答题 ABC Limited is registered with an authorised share capital of Eur5,000 and an issued share capital of Eur1,300, fully paid up. Required:

问答题 (a) Distinguish between the authorised and issued share capital of a company and identify the minimum capital requirements at law for a private company. (4 marks)

问答题 (b) Discuss how ABC Limited can increase its issued share capital to the amount of the authorised share capital for a non-cash consideration. (6 marks)