 Now last part of this framework is the concept of capital and capital maintenance. Now they have mentioned two types of capital. One is financial capital, the other one is physical capital. Financial capital such as invested money, net assets or equity profit is the increase in nominal value, nominal money capital over the period. The amount we put into the business is a monetary capital and we call it financial capital. So whatever money coming in and going out is the financial capital and of the day basic again equation asset is equal to liabilities plus equity or asset minus liability is the equity that is the residual value which remain for the owners. Owner is entitled what is remaining. Now so far physical is concerned, you know the inflation is going up and up all the time. So what will happen? Your assets are also reducing in use because of use of those assets. So physical capital is such as operating capacity. Those who are not improving their physical capacity with time they go out of business. You know let us say if you have a machine if it has 10 years life so you cannot simply wait till 10 years and then only remove take it out and put anyone you update your equipment you will update your resources unit of output per day use make use of latest technology so that your output per day of workers should also increase. In fact what is this training things? We try to give trainings to workers so that they can improve their skill and they can do a better job for the company take less time to produce the same thing but this is also very important. Profit is in the increasing of physical productivity capacity over the period and in the profit we earn we put it back into productivity that to buy new assets. Both in property, plant and equipment, human resources, advancement in processes, use of technology that add more value that is going to increase your physical capital and which is very very essential nowadays that you should not simply look into the final figures of rupees or money terms but look into the physical term that is also very very important now. Thank you very much.