Net worth computation

For computing Net Worth, consider the following:

 1. Capital Reserve: Yes, include it.

 2. Surplus arising on sale of land: Yes, include it, but adjust for the depreciation of revalued assets (explained below).

3. Capital Reserve-Nursery Tea Garden: Yes, include it.

4. Securities Premium: Yes, include it

. 5. Revaluation Reserve: Yes, include it, but adjust for the depreciation of revalued assets (explained below).

Adjustments: - Surplus on sale of land is added to Capital Reserve, but also adjust for the depreciation of revalued assets (transfer to P&L) from Revaluation Reserve. - Depreciation of revalued assets (from Revaluation Reserve) is adjusted against the Surplus on sale of land.

Net Worth computation: 

1. Add: Capital Reserve, Surplus arising on sale of land (adjusted for depreciation), Capital Reserve-Nursery Tea Garden, Securities Premium, and Revaluation Reserve. 

2. Subtract: Depreciation of revalued assets (from Revaluation Reserve) adjusted against Surplus on sale of land.