Why is that?

Well, because under new IFRS 15, the transaction price must be allocated to the individual
performance obligations in the contract and recognized when these obligations are delivered or
fulfilled.

With reference to the stage of completion,

Fees from Development of Customized Softwareincluding the post-delivery service support
stage.

Under the previous standard, fees from development of customized software are recognized with
reference to the stage of completion including the post-delivery service support stage. Even the
installation fees are to be recognized with reference to the stage of completion.