 Investment property, another practical question. United Limited purchased two buildings on 1st September 2001. Building A cost, these figures are basically in millions but I reduce it to make it simpler, 200,000 and has a useful life of 20 years. Building B is 120,000 and has a useful life of 15 years. The company accounting policies are to revalue the building every five years. So, not every year, like investment property, they are saying it is after five years. So, that is their policy. So, we have to follow the policy and depreciate them over their useful life on state line. The company does not make any annual transfer from revolution reserve to the retained profits for excess depreciation. Now, see the company received the following valuation from its professionally qualified external value on 31st August 2006 after five years. Building A, building B and on 31st August 2001 again after five years, building A and building B. So, now calculate gain or loss on impairment where it should be recognized in the financial statement. Building A cost 200 life is 20, depreciation will be 10,000 per year. So, for five years, it comes to 50,000. So, 200,000 minus 50,000, the net book value is 150 and then fair value is 120. The evaluation reserve of 30,000 will go to the statement of comprehensive income. Now, so far B is concerned. It is 180, life is 15. So, per year depreciation is 12. For five years, it is 60 and net book value remaining 180 minus 60, 120. Now, the fair value is 100,000. The impairment loss is 20. Now, rupees 20 charge to revolution reserve in statement of engines in equity. How much was credited there? 30,000. How much we are taking out of it? That is 20,000. So, the remaining 10,000, still in the evaluation, in the other comprehensive income and that other comprehensive income is reported in the statement of changes in equity. So, that is how if there is any gain or loss in this case, mean appreciation that is not going to take to profit and loss account. It is state to go to statement of operating comprehensive income. Thank you very much.