 Now let us see the disclosure requirement of IES-7, meaning what we are supposed to disclose in these statements. Sometimes we have to give the details in the statement itself and sometimes we give in the notes to the effect. The separate disclosure of cash flow statement present represent the increase in operating capacity and cash flow that is required to maintain operating capacity is useful enabling the user to determine whether the enterprise is investing adequately in the maintenance of its operating capacity. As I said that is a very important statement, it shows a lot clear cut whether the company is progressing or not. As I said in the beginning that operating cash flow from operation it must be positive, at least you should generate enough cash to pay off your current assets, current liabilities and your expenses too. Similarly, you look into the investing activity, you should not just keep selling your assets, it means you are closing down your business, you must see that there is some improvement in your capacity by adding more non-current assets as well. Certain additional information is relevant to the user of financial statement in gaining an insight into the liquidity or solvency of the entity. Now liquidity in the sense that the operating cash flow from operating activity should be enough, it means that you are capable of paying off your current liabilities, current expenses and solvency means that you can continue business, you are not going to close down your business because if you adding your non-current assets and you are also adding some more money into the business, so that means you are a solvent when you are not going to be bankrupt soon, so it looks that the company is solvent, they want to see through the statement that the company is solvent. Another important thing is un-drawn borrowing facilities, you know sometime we arrange with the bank credit line, credit line means simply that bank allow us to draw so much money during a particular period, let us say there is given you 100,000 credit line, you have used let us say about 50% of it, so the 50% is still available, so if there is something like that, so we must mention it so that people know that currently they still have money in the bank which they can draw, though they have not drawn yet, but they can draw because this is un-drawn and it is allowed by the bank that you can draw, they may be available to future operating activities and to settle capital commitments. Financial success is dependent not only a company ability to generate revenue and earnings, but also cash flow. As I said earlier, we are making profits and when we are making profits we are doing some adjustment here and there, in fact many companies do manipulation in earning of profits, let us say talk valuation, depreciation change and so on, capital expenditure, revenue expenditure change, so they can change profits, but so far cash flow is concerned, it is highly impossible that you can play with it, there you have to be very clear that how much cash is available and how much cash you paid and how much cash you received, but also cash flow, quality of earnings supported by the cash flow from operation, in fact we used to call quality earning, what is quality earning are profits which are supported by the cash flow from operation and that is the most important thing nowadays, mostly companies are having problem to pay off their suppliers to their employees because their operation is not generating any further cash flow or enough cash flow to pay off their current liabilities, which are very very very very important, if you want to survive make sure that you have available funds to pay off your current liabilities. The current commitments you have to and that is the important thing and that's what basically in disclosure people want to see whether the company is really really having funds to pay off your liability. Thank you very much.