Reserve Capital UNCALLED CAPITAL
An amount of money that a company or organization keeps in a special account for future needs.
= uncalled capital
When the issued share capital of a company consists of partly paid shares, that part of the share capital that has not been requested from subscribers but is held in reserve until it is required (often only if the company is wound up).
[https://dictionary.cambridge.org/ru/%D1%81%D0%BB%D0%BE%D0%B2%D0%B0%D1%80%D1%8C/%D0%B0%D0%BD%D0%B3%D0%BB%D0%B8%D0%B9%D1%81%D0%BA%D0%B8%D0%B9/current-liability?q=Current+liabilities]
Big dictionary of business and management. 2014.