Under which Sub head we show the Security Premium in Balance Sheet?

In a company's Balance Sheet, Securities Premium (or Security Premium Reserve) is shown under the sub-head Reserves and Surplus, which is part of the main head Shareholders' Funds. It represents the amount received by a company in excess of the face value of its shares.

According to Section 52 of the Companies Act, 2013, this amount is treated as a capital reserve and is restricted to specific uses, such as issuing fully paid bonus shares or writing off preliminary expenses.

Therefore, Option A is correct.