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issue of shares and in case of fure of shares how can we handle okay before coming to the class I request you to finish up the videos okay now in case of issue of shares issue of shares what to know share Capital say the need of fund being maybe one lakh maybe one lakh in the L rupes every part of that capital is 10 and 10,000 number of parts are needed to collect our requested uh requisite Capital this is called number of shares this is called face value of share face value of share by issuing the number of shares if youamp;#39;re collecting one lakh then it is called share capital capital raised by issuing this form is called share Capital that issue price could be the same value at which it is recorded in the books face value then it is called par issue this is issue price IP issue price issue at par if you are issuing for 12 then it is premium issue issue at premium and the willingness to take up the share 10,000 less than 10,000 probably 9,500 probably only 5,000 shares or more t