Current Balance Prior Year Balance FY 2020 FY 2019 Fluctuation CLA Questions % Please explain the activity driving the decrease in accrued interest receivables

1. The decrease in accrued interest available is due to the fact that company has already recieved the interest accrued as a result of which accrued interest will be debited as liability is reduced.

2. The decrease in accrued interest available is due to the fact that company has already recieved the interest accrued as a result of which accrued interest will be debited as liability is reduced.

3. There has been increase in CIP as company has invested and started with more projects during the year which are in progress giving rise to an increase in asset hence we will debit construction in progress account.

4. There is decrease in contractual service expense as company has not availed much contractual service hence decrease in the expense.

5. The company has either reduced its interest rates or a part of interest earning asset is matured hence there is decrease in lodging interest income.

6. The interest rates earned on single fund-investment has gone down as a result of which there is decrease in single fund interest income.