Which of the following statements are correct:

A. Call-in-advance is the amount paid by the shareholders in excess of amount due from them.

B. When the number of shares applied is more than the number of shares offered to the public for subscription, the issue is termed as under subscription.

C. Section 49 of the Companies Act prohibits the issue of shares other than sweat equity shares at discount.

D. Unless or until the fortified shares are re-issued, the balance on the shares fortified account will be deducted from the paid up capital.

E. The securities premium is an amount in excess of nominal value of face value of the securities.

Choose the correct answer from the options given below: