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[Cites 0, Cited by 0] [Section 2(2)] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(2)(i) in The Warehousing (Development and Regulation) Registration of Warehouses Rules, 2017

(i)"net worth" means, -
(i)for a company, 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;
(ii)for a partnership firm, individual, society or sole proprietorship, the aggregate value of paid up capital and the free reserves;