Option (iii) Share Capital is correct. According to the textbook context, 'The balance of shares forfeited account is shown as an addition to the total paid-up capital of the company under the head Share Capital under title Equity and Liabilities of the Balance Sheet till the forfeited shares are reissued.' This clearly indicates that the share forfeiture account balance is added to the paid-up capital and displayed under the Share Capital head, not under current liabilities, reserves and surpluses, or unsecured loans.