Net worth and Capital Reserve

If capital Reserve must be included in the calculation of Net worth??

By any chance it is attributable to the shareholder from the excess found after meeting all the Capital losses at the time of Winding up?

I'll tell you a case.

A company is in winding up process now. So at this stage for calculation of Net worth, will you include Capital Reserve??? 

Replies (1)

YES capital  Reserve included in NET worth ,Networth is a part of Capital

since the company is winding up now not purchased any capital asset

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