Capital Employed = - Current Liabilities.

Reserves

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Fixed Assets

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Current Assets

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Total Assets

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Solution

The correct option is D Total Assets
Capital employed can be presented as deduction of current liabilities from total assets.

Suggest Corrections


Particulars		₹
Share Capital		5,00,000
Reserves and Surplus		2,50,000
Net Fixed Assets		22,50,000
Non-current Trade Investments		2,50,000
Current Assets		11,00,000
10% Long-term Borrowings		20,00,000
Current Liabilities		8,50,000
Long-term Provision		NIL