Advait Ltd. has ₹8,00,000 as General Reserve on 31st March 2022 and they incurred a loss of ₹10,00,000 during the year ending 31st March 2023. What amount will be shown under reserves and surplus?

₹(2,00,000)

General reserve on 31st March 2022 = ₹800000
Loss on 31st March 2023                   = ₹10,00,000
As loss is to be deducted from the general reserve because they both cannot exist together. If there is general reserve with the company then it is created from the profits. So, loss is to be deducted from it.
Remaining General reserve = Last year general reserve - Current year loss
                                           = 800000-1000000
                                           = (200000)
This amount is negative and shown in the reserves and surplus in balance sheet.