 Now, let us see the solution. It is argued that the principal reason for holding investment property are the owners expect to receive rental income. This is very clear. Investment property, if you are holding it for rental, that is investment property and the benefit for capital appreciation. Capital appreciation means the value of that property increased due to increase in the value of the property itself. They are not held for consumption in normal course of business. You are not using it for office purposes. You are not using it for factory purposes. No. It is there just for rental purpose or for appreciation purpose. They are not used as part of companies operation in the production or supply of goods and services or administrative property. Clearly, they are not for production, meaning it is not a factory where the goods are being manufactured or it is not a warehouse where you are talking and selling it or it is not used for the administrative property. They are held as an investment for eventual disposal. Sooner or later, you dispose of these investment property. It is often considered that it is current value of the investment and the changes in them they are more important than their original cost. In the balance sheet, we report them as fair value. So, that is important. IS-40 takes into account for permitting the choice of either cost or a fair value model on which the accounting treatment of investment property must be based. Let me make you very clear that though the standard allow you to use cost method or revaluation method, but the preferable method is revaluation method because majority of buyer and seller want to see what is the current value of that investment property. Now, let us see one by one. Property A is led to subsidiary of Medina. Therefore, in Medina-limited consolidated financial statement, it will be treated as owner occupied. So, they will charge depreciation only and they will, if at all they revalue it, that revaluation will go to the other comprehensively. By contrast when we are paying the entity financial statements of Medina, it would be treated as an investment property. For example, if you are not preparing consolidated accounts, you are preparing only the Medina-limited account, then in that case that will be treated as investment property. The fair value property of 200,000 would be disclosed in the financial state in this particular case because it is, owner is occupied property. That is why it should be separately disclosed. Now, let us see the chart. A property plant and equipment 150,000 is the value and life was 50. Now, we bought it when in 19, 1st of October 19. Now, the year passes one year, two years, up to 22, up to up to 21, they are two years. So, if you work it out, 150 by divide 50 and for two years depreciation comes to 6 million. So, your carrying value is 144. So, here it is make it very clear that balance sheet will show this property as owner's occupied property 144 million and the 6 million depreciation will be charged to the profit and loss account. But do remember three years of the last year of 20 and this year three, the total accumulated did 6. So, three will be charged to the profit and loss account. Then, so for B is concerned, it was 145. So, nil accumulated depreciation. So, we report it as 145. Now, if you look into it, it was 145 carrying value, but revised value was, if you look into the question, 180. So, whatever is increased, that is 35, sorry in this case decrease, 180 to 145. So, there is a decrease of 35 and that will go to the deficit to the income statement and so forth property C is concerned. It is for 140, it goes to 150. So, there is an appreciation of 10. This goes to the income statement also. So, these it is very clear that if there is a drop that goes to the losses and if it is a gain that goes to the profit and loss account also. So, there is if there is any change that will be taken to the profit and loss provided if they are investment property. Thank you very much.