This is to inform you that after carefully analyzing the budget we have noticed that currently our costs are rising high and to maintain competitive advantage we have to cut our cost. Our team has found out that the cost allocated to each refinery for the critical services is the reason for the increased cost. I have attached a copy herein. Though these services play a significant role in the successful operation of the refineries, we need to know what are the core necessities and what can be avoided which will not have any impact on people and assets at the business unit level.