The amount of authorized capital that shareholders have subscribed to is

Authorized share capital is the maximum amount of capital that a company can issue to its shareholders. It represents the total value of shares that a company is allowed to sell to the public. The authorized share capital is typically defined in the company's articles of association. The amount of authorized capital that shareholders have subscribed to is referred to as issued share capital. Issued share capital represents the total number of shares that have been sold to the public and are currently held by shareholders. Owner's equity, on the other hand, represents the residual value of a company's assets after all liabilities have been paid off. It includes the value of all assets owned by the company, such as property, equipment, and inventory, minus any outstanding debts or liabilities. Working capital, in contrast, refers to a company's short-term liquidity and its ability to meet its current obligations. It is calculated as the difference between a company's current assets and its current liabilities. Therefore, the correct answer is issued share capital, which refers to the amount of authorized capital that shareholders have subscribed to and represents the total number of shares currently held by shareholders.