At the end of the fiscal year ending 31st December 2020, Discount Ltd reported common equity of Kshs 32,450,000on its statement of financial position with Kshs 24,500,000invested in financial assets (in the form of cash equivalent and short term investments) and no financing debt. For the fiscal year ending 31st December 2021, the company reported Kshs 3,700,000 in comprehensive income of which 550,000 was after tax earnings on the financial assets. This month Discount Ltd is distributing Kshs17,000,000 of financial assets to the shareholders in the form of special dividends.