Document ID: chunk:federal_register_of_legislation:C2010C00605:clause:13_2
Version: federal_register_of_legislation:C2010C00605
Segment Type: clause
Provision Reference: sch 13 cl 2
Character Range: 199409–200158

2                                            a company that is not covered by item 1               the total value, as at the end of that day, of the company's *paid‑up share capital, retained earnings, general reserves and asset revaluation reserves; minus
                                                                                                   the value of the company's *debt capital that is part of the company's paid‑up share capital at the end of that day; plus
                                                                                                   the value of the company's debt capital at the end of that day that does not give rise to any *debt deductions of the company for the income year or any other income year