 Let us have slightly difficult question on consolidation, difficult in the sense that it is a lengthy question basically. Now the financial position of A and B limited on December 31st 2019 given. Non-current assets, property, plant and equipment, investments in B that is the amount you given as a consideration when you acquired the share of B. In the current assets, you got the inventory, you got receivables and then you have cash and cash equivalents. Simply you can say cash and bank and total assets and you got then liability and equity. So share capital of both companies 43,000 AK to 20,000 BK. Like this Revaluation Reserve, it is not in normal cases but since we have read this palace chapter that if the company re-values its assets then we take it to the balance sheet as it is. So this Revaluation Reserve is already conducted. Now the retained earnings are also there and simply accounts payable. So there are only accounts payable in the libraries, 25,000 and 5,000. So balance sheet, both are small balance sheets. Obviously additional information. A limited required 80% ordinary shares of B limited on January 1st 2019. When B limited had a balance in retained earnings of 6 million and there is no change in Revaluation Reserve of B limited since the date of acquisition. You have acquired this in January 1st 2019. Now the question is what are the reserves in 2019? Because the reserves on this date will be pre-acquisitioned. After this date, the profit will be your post-acquisition. You will get a share in that. You will definitely get a share in that. Our share will start the day we acquired the shares. We cannot take the profit before that. Goodwill is used in its calculation but we do not include it in the profit. B limited sells good trail limited at a cost plus 20%. If you have a cost of 100, then you are selling at a cost of 120. If you have a sales at a cost of 120, then you have a profit of 20%. Now A limited has unsold goods of value of 3 million in the inventory as of December 2019. Now here you can see that your closing stock is of 3 million. This is not its cost, this is its sale price. So we have to see from here how much profit there is. We have to call that profit an unrealized profit. Then we will have to add adjustment. Trade receivable B limited includes the amount of 1 million due from A. One has shown receivable that is B and A has shown it as payable. So we have to cancel both. This is the process of cancellation. A simple question is that if you give A, then B, then you will cancel both. The receivables and payables of the debtors and creditors will be adjusted. Pre-pair consolidated statement of financial position as on December 29. Now we have made a balance sheet. But the working is the important thing. This is an important thing. We have to work on how to work. So for property and equipment there is no adjustment. You have added both as it is. But so far goodwill is concerned. We have to see how this goodwill figure will come. Note the goodwill figure. You have paid 3400. The net assets of B total is 31000. The share capital is Reversion Reserve and pre-acquisition is earning. You have this pre-acquisition. Your share is 24800. So you have to compare on the payment consideration and how much assets you have. Now you see we have paid more and you have less assets. So there is a goodwill of 9600. So you are working in our balance sheet. Look at the balance sheet. Goodwill is 9600. There are no other non-current assets in this. So your total non-current assets will be 94600. Now let's come to inventory. If there is profit margin in the inventory then you have to remove it. We have added the inventory of both. But we did 500 minus. If you want to calculate these 500 then I will tell you. Look at the working. Unrealized profit working. There is no such non-controlling interest in this. You see that the unrealized profit figure is coming. It is 500. And I will tell you how this 500 is made. Your stock is of 3 million. So you remove it on 3 million to see how much profit is made. So if you divide it from 120 and give it 20. Because the value is your sale value. And you take the sale value. So the figure of 500, 500,000 will be the unrealized profit. And you see this. Look at the 26th pre-acquisition and this unrealized profit 500. You see here also minus. So this unrealized profit will be minus from the stock. So if you go to the stock figure balance sheet then it will be minus. And this will also be adjusted in the profit as shown here. After that we added both in the trade receivables. But the one that we have to give to the other one, we have to minus it. Similarly if you go in the craters, look at the figure of payable at the bottom. Last but one. You see that you have added payable and you have minused it. So this simple transaction of receivable and payable, you minus it like this. So usually what we do is that we add adjusting entities to it. So that it is clear which figure and for that there is a worksheet. In that worksheet, we create a debit against these particular items. And then we take the net figures and take them to the balance sheet. After that there is no adjustment in cash and cash equivalent. Because there is no dividend or cash in transit. So there is no problem. So total assets have come. In total, only the holding company will come. And the revaluation reserve will also come as easy as this. But there will be a little adjustment in this. In the Goodwill case, we will remove the revaluation reserve pre-acquisition. The remaining will be added to your revaluation and your revaluation in the balance sheet. See this. So this is the payables. And see this in your reserve. There are 11,000 left. Now there are two figures left. One is your main figure is your retain running and the other is non-controlling interest. Because the non-controlling interest is those people whose shares are less than you. That is to say that about 30% of what you have is there. 30% is what you have to show separately. You have to show it with a separate figure. You don't have to add it with any asset. You don't have to add it with a liability. In reality, these are the people who after paying you, after paying the rest of the people, they become like this. If the company fails, then after paying everyone, they will get this. There is another important thing in this. That this always remains a credit balance. This cannot be a debit balance. If this debit balance happens in some way, then it will be wrong. Because the shareholders, the money they have to pay for the first time, they give it. After that, no one else can claim it from the company. So if in these calculations, the minority interest, this non-controlling interest, if there is a debit balance in this, if there are losses, then they will share the losses also. So when they go to share the losses, then obviously its balance can be a debit. But that is not allowed. Because you can't take money from the shareholders. You can't say that this company has lost a lot of money. You can't do that. Once you paid, let's say you have bought a share of 10 rupees. You have paid 10 rupees completely. You don't have any liability for the company. You just pay 10 rupees immediately. If the company sits, you won't get 10 rupees. If the company is 5, then you will get 5 out of 10. That's all. So this non-controlling interest cannot be a debit balance. It is not possible. If you look at its working, of the non-controlling interest, your net assets are above 51,000. In this, there is a share capital of 51,000. There are other reserves and profit. Note one thing too. For non-controlling interest, there is no pre and post. You take the existing balances and show them the share. If there is an adjustment, then you will have to do it. In this, there is a non-controlling interest of 51,000. The unrealized profit that is taken out, after taking it out, which saves 50,500, the 20% of it will become a minority interest. I repeat again that for non-controlling interest, you simply give them 20% of the equity in the balance sheet. If there is an adjustment in its account, then the profit after the adjustment, the balance that is left, you give them 20%. Now look at the retained profit. You have seen that one profit comes as it is. There is no problem in that. But there are 26,000 to 6,000 pre in this, which you have adjusted in Goodwill, in the calculation of Goodwill. That is minus 6,000. Because that is not available to the holding company. Because it is pre. You did not earn it. You do not have to include it in the profit. After that, the investment, after the adjustment, the unrealized profit, your 80% is your share. Because you have given 20% to non-controlling interest, then it becomes 80%. So 80% is made, the total consolidated retained earnings will be 39,600. Now look at the balance sheet again. Your retained earnings are coming from working 3, 39,600 and from working 2, your non-controlling interest is your 10,100. So this is how basically, this is again another lengthy question. It is a simple question. How the balance sheet under consolidation, and the balance sheet of the group, how you have to adjust it. In the balance sheet of the retained earnings, you will see that the group will be 24,000. But the B, the 26,000 that you have to minus first, the 6,000 that is pre, because you cannot go to the pre in the consolidation balance sheet. It is adjusted in the group. And then, if you have an adjustment of the unrealized profit, then you should minus it. And you should also note that the unrealized profit, because the adjustment is done in the B book, the unrealized profit. So the adjustment in the book is taken from there. And after that, the profit that is saved is 1,900. The 80% of that is your 15,600. So by combining the total, the 10 profit in the balance sheet will go to 39,600. And you see the balance sheet again, 39,600. And the minority share is 10,100. So look at the balance sheet, add 3 figures, 132,700 on the library site or 132,700 on the asset site. Thank you very much.