 Let us see about the another investments. Mr. Investor has a portfolio of diversified investment. Let me explain your portfolio. You know, normally if we want to put our money in certain investments or we do not put all our money into one asset, we distribute it into different assets. Let us say A, B, C. So instead of buying just A's company share, you buy A, B, C proportionately. So you will save in case A is in loss, so you may compensate it on B or C. So that is portfolio. Diversified investment. In 2018 he made investments in two financial assets. One is 550,000 were invested in fair value through profit and loss account investment that also incurred a transaction cost of 5,000. So you made an investment of 5,50,000 and then you had to pay the cost. Normally it is not just that you buy from the market, you have to go through a broker and the broker charges his fees. At the end of 2018, the value of the investments increased to 600,000. So from 5,50,000 your investment value has increased to 6,00,000. And in the year 2019, you sold it for 625,000. Now you see there is recognition and there is change in it and it also has its disposal. Second, investment was bought for 775,000 and was classified as available for sale. Transaction cost was 6,000 and the value increased to 790,000. And at the end of 2000, it was also sold at 915 in 2019. So again, its price has changed and it has a sale. So let's see first of all how to recognize then the change and then the disposal. Now fair value through profit and loss account. It would be recorded at 5,050 in the statement of financial position. The transaction cost should be charged to profit and loss account. It is simple to see that you have to charge the transaction cost in the profit and loss account. And in 2018, you remade it. So in this, you have the increase of 50,000. So again, you have debited the asset and you have corrected your profit and loss account. And in 2019, when you sold it, you got a gain again. If you do a total, you can see from the question. You sold 6,00,000 in 2018 in 625,000. So you got a gain of 25,000 and this too you have to take to profit and loss account. See in the available for sale, it was recorded at 2781. In this, you have to add the transaction cost. At the end of the year, the difference is that the fair value through profit and loss account does not add the transaction cost. Whereas the available for sale is added. So at the end of year 2018, asset remade to 790. So now see the difference is 781 or 790, that is 9,000. This is taken to other comprehensive income. Note this point that since you have added the transaction cost in this, the change in this, you will not take it in the profit and loss account. Rather, it will go through comprehensive income, that is, it will go through equity. And when you sell it, see in its disposal, see in the question. It was 775, then it went to 790. Now you sold it 915. So the difference of 790 and 915 was your gain and that is 125. Now at disposal, the gain of 9,000 was reclassified. The increase of 9,000, which you had put in equity, both that and this 125 will ultimately go into profit and loss account. So this is how the difference between fair value through profit and loss account and available for sale. So change, number one, things to look into it, the transaction cost. You have to add in the first and not add in the second. The profit that will change in the first will go into profit and loss account. But in the second case, the change in the profit and loss account will go into OCI. Ultimately, when you dispose of it, then it becomes your profit. Thank you very much.