Nop Maha Look at this reply by instructor:
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-- If you see the item "Total equity attributable to the equity holders of the Bank" in balance sheet of HBL, you will get to know that it has in it "realized portion of revaluation on assets". Also in statement of owner's equity, the detail of equity calculation clearly shows the amount as "130,683" to be the realized portion.
You can take -of "Total equity attributable to the equity holders of the Bank" as total equity for the formula.
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