salam every one if someone tell me what question 3 was all about and i have done question 1 section B related to 60% and 40% equity interest of Plaston and i have treated and calculated through effective interest and in both scenarios i have come up 48% and 32% and should be accounted in financial statement of group as associate and also what about the liability of subsidiary in section c of ques 1. so i need ur kind comments.