 Let's see what disclosures are required relating to the plant and equipment. First one, the effective date of revaluation if you have revalued. Since when the asset is revalued, whether an independent value was used. That is again a very important thing. The valuation should be done by a professional, not by the directors themselves. That was not acceptable. Then the methods and the principal assumption in estimating fair value that is also which method he has used. What assumption he has considered? The extent to which fair value is based on active market price. You know even old assets are being sold in the market. So in the active market price, the price which is obtainable in the active market price, the historical cost equivalent values of fixed assets, the revaluation surplus and change for the period. Now we need to reconcile basically what is the revaluation credited, how much it's used up in transferring to the retained earnings or at the time of disposal of an asset. So you need to reconcile during the period. Then fixed assets and depreciation. Normally what we do, we prepare a whole table. We call it name of the assets, cost of the assets and then the depreciation charge of that assets, the carrying value of the assets and then current year depreciation and then reduce it out of it. So we come up the current year and net book value. So question here is that those charts which we prepare, you need to put clearly mention that this is the carrying value at the beginning of the year and this is the carrying value at the end of the year. So this is very important. All financial statements you will look at. There is a whole chart of schedule of non-current assets or you call it property, plant and equipment. The useful economic life of the depreciation used that is also important. How much, how you get the economic useful life. In certain cases, the supplier give you life of the assets. It will work for so many years or it will produce so many units. So you can use that also. Where material, the effect of a change of depreciation rate and method during the period. As I said earlier, if it is required, if it is essential that if you change the depreciation rate or method, if it gives a better picture about the business, only then the change will be acceptable and change will be forward, not backward. Prospective may be. The cost or revalued amount of the class of tangible assets at the beginning and end of the period. As I said, you need to mention that what was the carrying value of your asset in the beginning and end of the year. The accumulated depreciation at the beginning and end of the reporting period. Because this accumulated depreciation keep on adding. First year, then you add in the second year and then you work out the carrying value. Then in the third year, you add the third year depreciation and then you reduce it from the cost. The three years accumulated depreciation. A reconciliation of movement in fixed assets is again an important thing. If there is a movement in your fixed assets, property, plant and equipment, then you need to reconcile. How much you brought in, how much you bought and how much you have sold out. So that reconciliation is also important. Restriction on title of to the assets. Sometimes it happens you are using the assets, but the asset is not in your name like leased assets. That is not in your name. It is in the name of the leasing company. We have to give clearly which assets belong to somebody else. Expenditure on assets in the course of construction. That is another issue. If you are building your own assets with your own material, your own workers. So you need to add up all those costs which are incurred on producing that asset should also be given clearly. Self construction assets. Capital commitment. This is not yet paid anything, but if you have committed, you got an agreement with somebody that they are going to put a new plant here. So any commitment you made in writing that should also be mentioned in the disclosure. Then impairment losses if not separated on the face of income statement. If there is any impairment loss, which is not taken to the income statement, that should also be reported there. So it's very good. That's important that you need to disclose all these details so that the reader should understand basically what is the requirement of the standards. Thank you very much.