Section 2(m) in Tamil Nadu Co-operative Societies Rules, 1988
(m)[ "Working capital" means such portion of the reserve fund and other reserves created from out of net profits, paid up share capital, borrowings and deposits received by a society and debentures issued by a society as have not been invested in buildings and other fixed assets and as have not been eroded by way of accumulated loss.] [Substituted by G. O. Ms. No. 253, Co-operation, Food and Consumers Protection (CJ1), dated the 28th August 2003.]
