While doing the financial statements, a couple of things we need to keep in mind. We talked in the morning that NGOs deal with donated funds, right? So, therefore, when we said donated funds, we need to understand that restriction.

Restricted and unrestricted, restricted and unrestricted, restricted. What is restricted? Restricted for a specific project has a limitation. Somebody said it has a limitation. So, what kind of limitation and who has put that limitation? The donor has put the limitation. So, the donor has put the limitation.

So, what kind of limitation has the donor put? Where to spend the money and for which project? And what is unrestricted? So, organization objectives, whatever is the objective, the general donation has been given without a restriction that you will spend for this or that purpose.