As  per  companies act  2013  section 2 sub clause (57)  

Net  worth =  Aggregate value of paid up share capital  +  Reserve created out of profit + securities premium + Debit or  Credit balance of profit & Loss account - accumulated losses - deferred expenditure - Mics  expenditure  not  written off as per the audited balance sheet .

Does  not  include  reserve  created out of revaluation of asset , write back of depreciation and amalgamation 

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