 There is a sale and lease back transaction. You have already an asset, you are selling it and taking it back on lease. It is a financial lease. Any profit or loss on sale is deferred and the amortized over the shorter of the lease term and the economic useful life of the asset. Because when you are selling the asset, there may be loss or gain on that sale that will be deferred. If it is operating lease, if the sale is fair value, profit and loss should be recognized immediately. If it is operating lease, then it should be recognized immediately. If sale is below fair value, any loss can be deferred, recognized over the lease term as long as the loss is compensated by the rental as less than the market value. It happens that you are selling an asset at a low price. On the other hand, when you are taking it on lease, you are paying lesser amount. That is possible. Or if sometime it happens you are selling it at more than the fair value, then that gain should be recorded. If the sale above fair value, the excess profit should be deferred and amortized over the lease term. That is what basically if you are selling your assets, first of all, T at what value it carries and at what value you are selling it. The value you are attaching is the important thing. Now if the sale is fair value, any gain or loss taken, it to the income statement immediately. As I said clearly, if you are selling it, for example, your asset is a 10,000 piece and the fair value is 12,000 rupees. So you are going to sell it for 12,000 rupees. This 2,000 is your profit and that profit will be taken to the profit and loss account immediately. If the sale is above fair value and excess, sales value minus fair value will be additional borrowing and will be refunded. It's an additional liability basically. Asset is of 12, but you are selling it for 15. And this 3,000 which extra you are getting, you have to refund, that's your liability. Then if the sale is below the fair value, any loss to income statement, if the loss is compensated by future lease payments as below market price, then deferred the loss and amortized over the period of the asset is expected to be used. It's simple that if there is a loss that is compensated by the amount of lease payment you are making. So similarly, what we do, if it is let's say for four years, so whatever loss is divided by four and each year you charge it to against that lease assets or liability, that will be recorded in the income statement. Thank you very much.