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Net worth fund

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Querist : Anonymous (Querist)
22 December 2015 please Format of Net Worth Fund
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CA Sanat Pyne

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CA Sanat Pyne (Expert)
22 December 2015 Section 2 (57) “net worth” means the aggregate value of the paid-up share capital and all reserves created out of the profits and securities premium account, after deducting the aggregate value of the accumulated losses, deferred expenditure and miscellaneous expenditure not written off, as per the audited balance sheet, but does not include reserves created out of revaluation of assets, write-back of depreciation and amalgamation.
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