Big doubt.....?

i clearely mentioned above all details...its not my problem that u didnt understand topic...i knw i already similar type of question...dis one is different...

Dividend is declared on paid-up capital. For example, if the face value is Rs.10 and it if is fully paid, then the dividend would be Re.1 (asuming dividend rate of 10%). If the paid-up value per share is Rs.8, then the dividend would be Re.0.8. This concept is universal. Hence there is no distinction between FR and SFM. I hope your doubt is cleared.