Net worth/ratio analysis

is share premium included in calculating shareholders fund or proprietary funds or networth?

shareholders fund or proprietary funds or networth=equity share capital+reserves and surplus +preference share capital-ficititious assets

what all is included in reserves and surplus?

should preliminary expenses and ficititious assets be considered the same?

i have a problem wherin preliminary expenses is given shoul i consider it as ficititious asstets for computing shareholders funds?

thanks