 Let's look into more practical questions on consolidation. First of all, we have considered already subsidiary company and now we are taking care of the associated companies. Associated company is basically where a holding company have 20 to 50% shareholding. So in that case, you are not supposed to add on all assets, liabilities or sales and expenses of associate into the group accounts. We use to follow the equity method and in equity method, we simply take the group share of their profits and profit before tax and the part of tax also in profit and loss account. So no sales, no cost, no expense, just profit before tax, part of it and then the tax relating to that part of profits. And in balance sheet, we just report investments in associates, simply what you paid for and plus the group post acquisition profit of associate and that is how it's a simple. So it's not a difficult job here in this case, it is simple. So let's see the question. A-limited required 30% shares in K-limited for 31.5 million on 1st January 2020. When you have to do consideration, pay key and 30% shares key for 31.5 million pay key act or E-key act 1st January. On this date, the balance of retained earning of K-limited was 38.5 million. So this is the profit which is a pre-acquisition, that is to say, before taking your number share. Our profit will start after 1st January, so this is before 1st January. At the end of the year, retained earning as per the case balance sheet is 45.5 million. Now when we bought the shares, they have the profits of 38.5 and now at the end of the year, the whole year, they generated, now the balance is 45.5. So simply how much increase in profit, that is your share and that will be recorded in the consolidated accounts. Now it did not pay any dividends during the year. This is another important thing. In case they paid the dividend, so out of this profit, that dividend is paid to you. So you have already recorded cash debit and income account credit, so that will be taken care there. Here simply you need to see if there is no dividend paid, so simply whatever is the profit, take your share and report it in your balance sheet. Now show the investment in associates of A-limited as on 31st December 2020. The simple solution, increase in retained earnings 45.5 million minus 38.5 million, that is 7 million and you acquired 30% of that. So your profit share is 20.51. Now here you must understand one thing, we acquired this on 1st of January. Let's say if you acquired on 1st of July, so this profit 2.5 million for whole year, so you have to take your share of 6 months. So you need to work out that when we acquired the shares of the associates, so in this case the whole year profit is ours, but your part only. And that is your share of 2.5 million profit and you can show this in your balance sheet. So in your balance sheet, the investments that you paid in the beginning, plus this profit 2.1, so total investment you will show in the balance sheet, consolidated balance sheet 33.6. Thank you very much.