 अभी स्लूशन में जो वरकिंग हैं इं फिगर्स की जो में दिसकसो की हैं लेकिं अप शील वाँ तो शोईद वरकिंग अजन्शी सेल्ज अच्ट्टिट सेल इस में दों भी आप अप शार्मा जो अच्टिल ये सेल्ज नहीं हैं इस में सीमपल और जैस्टमिन की आऐ का, अप शील्ज को दाविट करें, कुस्ट और गुट सोझन कोंगरें करें, और कुमिष्टन कोंगरें करेंने भी जी। उच्त� attent cited待って अपने मुत्टीरு. आपने मुत्टीर Hit if you divide it from 30 then it will be charged in depreciation of 2 million you will have to see the plant that what is its carrying value after taking out the health for sale if you calculate the depreciation on that then it will be charged in 6 million I have also told you about amortization that it was 40 so you have charged 8 out of it if you want to charge 8 now then it will be added in cost and then you have to compare the remaining 24 with 22 then you will get the impairment of 2 million impairment of development expenditure now see its calculation is in note and impairment of plant health for sales these are the two figures which are a bit technical so you have to understand the cost of sales of 128 now come to non-current assets building is clear 100 million was 40 you have to divide it from 60 to 32 million the cumulative depreciation will be made it was 16 before so see here it is 16 so you add on it then it will be 18 after that IFRS for non-current assets health for sale and discounted operation requires plant whose carrying amount will be recovered principally through the sale rather than used to be classified as health for sale it is also standard that if you divide a non-current asset for sales then you have to show it separately and see this plant health for sale its cost of 16 million is 6 million so its carrying value is 10 now you have to take it out from here you have to minus it when classified as for continuing use and its fair value less estimated cost to sell assets classified health for sale would not be depreciated this is also a part to note the remaining plant of 50 million against depreciation already charged 20 and remaining 30 so you will depreciate 30 so that will be your 6 million which is added to the cost but you have to keep your 16 separately and see in its calculation how the impairment loss is calculated on health also and see continuing use of plant will have a depreciation of 6 million that calculation I told you giving accumulated depreciation is 26 million total accumulated depreciation of property, plant and equipment is 44 million, 18 plus 26 plant health for sale must be noted at 6.9 so how came 6.9 out of 10 million you have taken out depreciation out of that period last period so you got 8 million now you are giving 7.5 million so out of this you will get commission of 0.6 million so remaining is 6.9 now you have to compare it so out of this you will get 6.9 million so remaining will be your impairment loss and you will have to see in the income statement loss so for development expenditure is concerned I have explained to you that this was right offer in 5 years but 2 years have passed so remaining is your 16 16 is 40 out of 40 16 is 18 the carrying value is 18 when this is written off for next 2 years so this 18 will go in the value sheet thank you very much