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much hey good morning ladies and gentlemen first of all I would like to upload that guys for Tuesday I couldnt meet you it was because of the load shedding thats why were organized and meet again today online [Music] and sorry for disturbing you a long weekend but we just have to push so that when the assessments come youll be a little bit safer write a today we want to look at the we did the last time we did a statement of profit or loss of a close cooperation now today we want to move on and do the statement of changes in equity of a close cooperation of change in equity is called the statement of change is late Investments and if time per meets maybe we can also talk about the statement of financial position so but if it doesnt permit well do the second financial position on Tuesday right so first of all I would start with the general format of a statement of changes in net Investments so for a closed cooperation its not called a statement of changes in equity its rather cal