 Let's see the basic principles and aggregation criteria, mean how to select a segment. That is important. Finance statement can be disintegrated in several ways. For example, they can be disintegrated by products or services. If you go to any hospital, let's say, there are so many departments, they are entering different services. So we need to separate it. And by geography also, our business is in Pakistan, in UAE, in Dubai, in Saudi Arabia, so the company is one, but they have different branches. Look at our banks. How many branches do you have? 700 or 800 branches. You can call every branch a segment. But its criteria is to select. Do we treat every branch as a segment? Or do we combine some branches and make a segment? But if there are 10 branches, then there is no need to make every branch a segment. You make a segment for each branch and take them as a total. The management approach affects how management segments the company for making operating decisions. The segments are evident from the components of the company's organization structure. Usually, when we make an organization chart, we decide in that segment that these are our four businesses and we will make segment accounts of each of these four businesses. And we also decide what our investments are. You have all the details. After the company decides to possible segment for disclosure, it makes a quantitative materiality test. When you decide, you will have to do a test of whether these segments are capable of being reported separately. That is important. Let's see how the test. Now, in case you don't know which segment to add or not, you can aggregate them. You can also combine them. Two or more operating segments may be aggregated into a single operating segment. If aggregation is consistent with the core principle, the segments have similar economic characteristics and segments are similar in each of the following respects. If you want to aggregate two segments, then the nature of products and services is the same. If the nature of products and services is the same, you can club them. In the case of the bank, if the bank is the same, then you can combine them. The nature of production processes is the same. The type of class of customer for their product and services. The methods used to distribute their product and services. If this is common, then you can aggregate them. If applicable, the nature of regulatory environment. Provided that you allow the regulatory environment. Now, quantitative threshold. That is the important thing. How to determine which segment. See, there are 4, 5, 7, 8. See that we have brought all the segments to our account or select a few of them. An operating segment is a deemed significant and therefore a reported segment is satisfied one or more of the following threshold. There are conditionalities. When there are three of these, if you follow one of these three, if you approve one of them, then you can make a segment. The first is revenue. It is revenue including both sales to the external customers and intersegmental sales or transfer. You can also call this segment branch. You can also call it branch. The absolute number one is that the sales of your particular segment should be more than 10% of total sales. It should be 10% minimum. It should be greater than 10%. If there are more than 10 to 12 segments, then you can treat it as a segment. But if it is less than 10, then you cannot treat it as a segment. The absolute amount of its profit and loss is 10%. The absolute means that the total profit should be more than 10% of the segment profit. Similarly, its identifiable assets should be 10% or more of combined assets. The total assets should be more than 10%. These are three tests. But the fourth test is that the segments you have selected, let's say three out of five, so is the total revenue of those three more than 75%? So this test is the important thing. Only then you can say that these are the segments. Management evaluates regularly each segment and decides how to allocate resources and assessing performance. Because you have to evaluate every segment's performance, then you have to look at the management to see which segments are summed up. Now, general information about its operating segments, segment profit and loss account, revenue with external customers, revenue from segments, interest, revenue, interest expense, depreciation, depreciation, amortization, income tax expenses. These are the details you require for each segment. How much revenue they have, how much profit and loss they are making, how much expenses they have. You will have to give all these details for segment assets and liability. And as I said at the beginning, if someone is unallocated, you can tell the reason for that and not allocate it. Then, their reconciliation. With total assets of the company, obviously you will divide them into segments, you will have to tell how many total assets are in each segment or how many total liabilities are there. Although there are holes in the company, but you have to look at how much is involved in the company's segments and its reconciliation towards the end. Thank you very much.