 Let us have another practical question and this is again about consolidated statement of financial position. We have done earlier income statement question small one and similarly I am going to do here questions on the balance sheets. So let us have here. We got paid up capital of X and Y. Again X has 80% share in Y and in that the consideration pay is 300,000. Reserves are profits and this is one important thing that you have reserves that are on 1st January, I am talking about holding and Y. This is your pre-acquisition. The profit that is coming after January is mentioned separately. This can be in some time question that you should tell the total and tell the pre-acquisition and this can also be that the current year profit if you buy this share on 1st July then the whole year profit would be 50% free. So this pre-calculation is very important because you do not have to take it in profit but you have to use it in good will. There are trade collectors, there is taxation and there is proposed dividend in this. Normally we do not show proposed dividend as such in the balance sheet. If we pay then the change in equity statement is taken. This is what standard says nowadays. But if you are paying quarterly dividend and it is approved and if you have to make accounts then when you have approved in quarter then you will have to bring it. You will have to add an adjusting entity. You will have to show the payable. In this case, it has happened that they have added the figure of proposed dividend in the balance sheet. Now to understand the details of the proposed dividend, if it comes in the balance sheet then what to do? Note two or three things about the dividend. One is that they have paid. If they have paid, then there is no need for adjustment as such. Because you have received it, you have come in profit, the matter is over. But if the pay is of some portion of the proposed pre-acquisition then you will have to add adjustment. Because you have got the profit but it is not yours. So then you will have to add it in adjustment in good will's calculations. This is number one. It has been paid. But if it is also proposed and it is seen in the balance sheet and you have bought the share then you will show your receivable and the payable. In that case, you will have to reverse the payable. So when you reverse it, note that you can reverse your share. That is 80% reverse. The 20% and minority of your non-controlling interest holders can't reverse it. You can't add it in non-controlling interest. In fact, you will show it separately as a current liability which will save 2 rupees. That is 10, then 8 will be reversed but 2 will remain. After that, deprecision, building and plant management. In the last question, we had written net of assets value. Now what is in it? It has written on the other side the figure of deprecision provision. If it was separate, it should have been minused from there. But it has raised the new question. So in that, when we will make the balance sheet, these figures should be minused from there. Because you have to take net and go. And current accounts. This is also a question. What is a current account? Now look at the current account. It also means that a company makes a lane between each other. So they open their current account. This is not a bank account. No, this current account is with an individual company. That is, the folding and substituting x and y are running a current account. You have to reconcile this too. If there is a current account here, then look, your current account will also come on the other side. This is the current account. Now there is a problem here. There are 14, then there are 19. This cannot be cancelled unless and unless you do not adjust it. That is the problem. If there are current account or balances, if they are not reconciled, then you can not cancel it out. It is necessary to cancel that you will reconcil them first. So its reconciliation will come in the note. Now look at this. Remittance of 2000 from y to x in December 2019 was not received by x-limited. Now look, you have sent the remittance money. You did not get it. So that is why you have taken the money out of your hand. So for consolidation, you will have to put its entry. You will have to debit the cash-in transit. And the party you have sent, you have to credit it. So this difference, the difference of 19 and 14, the difference of 2 has come. Here goods with the invest of 3000 was sent by x-limited in December, but not received by y-limited until January. Again look, you did not get the goods you sent. So when you sent it, you have debit it, you have recorded your sales. Now look at the difference of 3000. 14 and 2, 16 and 3, 19. So this will be reconciled. So you will end up with 19, 14 will also end up there. But this 2000 and 3000, this 2000 will be added in your stock. Sorry, 3000 will be added in stock and 2000 will be added in your cash. So this is how these two adjustments are. It is important that if there is cash-in transit, or goods-in-transit and you are not getting the balance of the current accounts, then you will have to reconcile if you are not agreeing. Only then you can cancel. Then look, the profit elements on this is also 400, calculated and told. He did not tell you how much profit there is or how. He himself told you. Included in the stock of y-limited, December 31, 2019, were goods purchased from X-limited for 10,000, which included a profit of 2000. Now he himself told you that this is included in the profit. No entire dividend paid. It will be clear later. Goodwill to be written off against reserve. Look, he told you in this. Goodwill to be written off against reserve. He is not telling you the figure. So when we want to calculate and our figure will come, we will take it and adjust it in the profit. We will write it off. So this is how basically this question is. Goodwill is to be written off against reserve. Resurrect profit and loss. We can retain anything. Now we need to prepare again a financial position and let's see how the figures look like. Thank you very much.