For computation of Net Worth, should we consider :-
Capital reserve, surplus arising on sale of land, Capital Reserve-Nursery Tea Garden, Securities Premium, Revaluation Reserve?
While surplus arising on sale of land is added to Capital reserve, at the same time-there is adjustment (less) on sale of Land + transfer to P & L on account of depreciation of revaled assets from Revaluation Reserve.
Kindly guide. We are from Tea Gardens.