Distinguish between the following: 'Free Reserves' and 'Net Worth' under the provisions of Companies Act, 2013.

'Free Reserves' mean such reserves which, as per the latest audited Balance Sheet of a company, are available for distribution as dividend. Provided that (a) any amount representing unrealized gains, notional gains or revaluation of assets whether as a reserve or otherwise, or (ii) any change in carrying amount of an asset or a liability recognized in equity, including profit and loss account on measurement of the asset or the liability at fair value, shall not be treated as free reserves. [Sec. 2(43)]. Whereas, 'net worth' means the aggregate value of the paid up share capital and all reserves created out of the profits and securities premium account, after deducting the aggregate value of the accumulated losses, deferred expenditure and miscellaneous expenditure not written off, as per the audited Balance Sheet, but does not include reserves created out of revaluation of assets, write-back of depreciation and amalgamation. [Sec. 2(57)].