b) As far as the direct costs are concerned, in the new group reporting package, there is no specific place for updating this cost under Schedule No.PL-1 attached to the Profit & Loss Account. That is why we seek your advice whether it is okay if we add a new line item and update this cost. For this purpose, I request you to kindly cross check about this point with PWC auditors locally and confirm to us so that we can suitably update in the financials.