Calculate shareholder's funds from the following information- PARTICULARS AMOUNT (₹) Share capital 3000000 Securities premium reserve 200000 Reserves and surplus 1000000 Loan from IFCI @10% 2000000 5% Bonds 2500000 Long term provision 300000 Short term provision 100000 Short term borrowings 400000 Trade payables 500000

₹4800000 ₹4000000 ₹2000000 ₹4200000

₹4000000

Shareholder's funds = Share capital + reserves and surplus                               = 3000000 + 1000000                                = ₹4000000 *Securities reserve is not included in reserves and surplus because it is already included in reserves.