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okay so this video we will have installment liquidity unless we can attend so we have already discussed what what are the processes now in under Gopal karna you liquidate Tyrone um its a partnership so the same happens for the same processes you pillock that gardener in the park is calm in liquidation so having anything just as a review how do we liquidate so first we have to realize our land cash I said so my realization it means all our non-cash assets are converted into catching any decent losses are divided among the partners using their profit and loss then after the realization depicts again on all of your assets are already cash if its a be none so payment Natalya or so the first thing that we have to pay suddenly pro is the outside liabilities matsuhiko no it is it must not be the outside liabilities first month of course those liabilities which are not recorded and not anticipated by the company and those are the liquidation expenses and those unrecorded liabilities now nin