Securities And Exchange Board Of India - Subsection
Section 2(1)(v) in Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2009
(v)"net worth" means the aggregate of the paid up share capital, share premium account, and reserves and surplus (excluding revaluation reserve) as reduced by the aggregate of miscellaneous expenditure (to the extent not adjusted or written off) and the debit balance of the profit and loss account;