 Now there is a practical question again because it needs practice how to work out a cash flow statement. And in fact this is one of the difficult statement we find to prepare. I used to suggest to students that there should be a working paper and use that working paper, opening, closing, differences and then reconcile those differences and see whether there is inflow or outflow. But anyhow, so these are again two years balance sheets. Let me just give you a share capital paid up. Then we have general reserve, then we have retained earnings and this is part of equity. The total equity comes through and then we have non-current liabilities debentures. Debentures are loaned and then we have trade payables, we have provision for taxes and total liabilities and equity. So total liabilities and equity is equal to total assets. Now net current liability, non-current liabilities are there, property, plant and current assets are there and property, plant, accumulated depreciation and we have intangible assets. So this is another assets which is non-current, intangible. Intangible which don't have the physical substance like goodwill is the good name of a business. The patent copyrights is the simple rights so they don't have but still we pay for it and if we pay for it, it's an outflow. And if we amortize it, if we reduce it it means we are not getting any money out of it but we are charging that loss to the profit and loss account as a depreciation as an amortization. So adjustment is in the profit and loss. Then current assets inventory, we got prepaid expense, we got short term investments. Now these short term investments is a part of cash and cash equivalent. If they are short term, if they are long term, then they are the investment activity. But if they are short term then we have trade receivables, then we have cash and bank balance. Now look here in the cash and bank balance, you have opening 4500 and now you got closing 3200 which mean that in the whole year there is a drop in cash by 800 and these figures are in 1000s actually. Then total again balance sheet equals. Now they haven't given you the full statement of income. They have just given you the comprehensive statement of income and there is operating profit given separately. Then we have financial charges and then we have before tax and then we have less tax and we got the profit after tax and that will be added to the retained earning in the balance sheet. Now figure of 46,350 is operating profit and clearly it is before interest in tax. So we start from here to prepare the statements. Now the additional information regarding this income statement and balance sheet. A plant originally cost 20 million having a book value of 6 million and that 6 million is after taking out a 14 million depreciation on this particular plant which you have sold for 9.8 million. State away 9.8 million is your cash inflow and so far profit of 3.8 million is concerned. It is taken to profit and loss account. So we need to remove it from the profit and loss account. Because we are taking the whole amount as a inflow in the investing activity. Depreciation expenses and amortization again we have given the operating profit. It means they have already taken care of this depreciation and amortization. So we have to add back those two figures. No change in the value of short of investment. So it is a part of cash and cash equivalent. So it will be adjusted towards the end of the cash flow statement. Now a dividend of 8 million were declared and paid by the company during the year. It clearly given that we have paid. So it is an outflow and that outflow will be reported as a financing activity because it is paid to the shareholders. Now if there is a dividend received. Let's say if you invested somewhere and you got a dividend income. Now that income will be if you receive will be reported normally in the operating activity. But alternatively it can be reported in the investing activities because it is out of the investing activities. Thank you very much.