 Let us see if there is any change in the investment property status. For example, you got already property, plant and equipment, a property. Now you want to shift it to the investment property or if you have the investment property and now you want to make use of that property, that change, how the change is going to be taken care if there is any. Now there is a property on 1st January 2020 used for office. Currently it is being used for office. Its carrying value is 20 million and life remaining life is 20 years. On 1st July 2020 after 6 months decided to move out and hold it from rental or appreciation purpose. Now try to understand clearly that from July 20 you decided let it be investment property and we can move out from it and the fair value on that date that is on 1st July 2020 21 million. So apparently it looks that there is an increase of 1 million now look here first of all you work out the carrying value on 1st of July. So the carrying value will be less depreciation. So if 20 divided by 20 is 1 million and for half year it is 0.5 million. So the carrying value is 19.5 and now you say the fair value is 21. So the increase of 1.5 is going to be OCI. Why to going to the OCI? Because previously it was an owner's occupied property. But onward fair value on 20 is you have taken in the accounts 21.6 and then the 21 which is original was so it goes to difference goes to the profit and loss account. Now because it is now investment property. And statement of financial position 31st December 2020. Investment property is 21.6 and profit and loss account will be 0.5 and the difference and on 31st December 2020 the depreciation which you have charged because the year end is 31st December so for half year depreciation will charge to the profit and loss account and the difference of 1.5 that goes to the other comprehensive income and the change later on will change over here for profit and loss account will be 0.6. So this is how the change take place. Now let's see if eventually we sell this asset if we dispose of this property. Now we are disposing it off on 31st December 2021. Now the value is 22 and sold at 22. Now you are selling it cash debit 22 million. Investment property in the last year balance sheet 21.6 so there is a gain of 4. This gain will goes to the again income statement so when you dispose of an investment property the gain or loss will be taken to the profit and loss. But we need to compare what value we have in the balance sheet and at what value we are selling. If the sale value is greater than the carrying value obviously there is a profit and if it is less than there is a loss in both case you see either profit or loss it goes to the balance sheet. I am sorry in the income statement as a loss and property will be desecratized from the balance sheet it will no more be there. Thank you very much.