diff --git a/app/Views/report_bds.php b/app/Views/report_bds.php
index 446f2ada..ff3eba14 100644
--- a/app/Views/report_bds.php
+++ b/app/Views/report_bds.php
@@ -113,8 +113,91 @@ table.dataTable tbody td {
                         </tr>
                     </thead>
                     <tbody>
-                        <?php if (isset($report_list)) { ?>
-                        <?php foreach($report_list as $index => $row){ ?>
+                        <?php if (isset($report_list)) {
+                            
+                            // empty array to initialize for policies per insurer per month
+
+                             $uniquePoliciesReport = [];
+
+                             // irrespective of months or multiple months
+                             $uniqueAgreedAmountList = [];
+
+
+
+                            ?>
+
+                            
+
+                        <?php 
+
+                                foreach($report_list as $index => $row){ 
+
+                                    $policy_no                 = $row['policy_no'];
+
+                                    $policy_updated_month      = $row['policy_issue_month'];
+
+                                    $policy_type               = $row['policy_type'];
+                                    
+                                    $statement_status          = $row['statement_uploaded'];
+
+                                    $client_name               = $row['client_name'];
+
+                                    $insurer_branch_name       = $row['insurer_branch_name'];
+
+
+
+                                    $uniqueRecord                     = "$policy_no-$policy_updated_month-$policy_type-$client_name-$insurer_branch_name" ;
+
+                                    // irrespective of months or multiple months
+                                    $uniqueAgreedAmountPerInsurer     =  "$policy_no-$policy_type-$client_name-$insurer_branch_name" ;
+
+
+
+                                    if(isset($uniquePoliciesReport[$uniqueRecord]) &&  $statement_status == "no statement uploaded" ){
+                                        continue ;
+                                    }
+                                    else if(isset($uniquePoliciesReport[$uniqueRecord]) &&  $statement_status == "statement uploaded" ){
+                                        unset($uniquePoliciesReport[$uniqueRecord]);
+                                    }else{
+
+                                            if(isset($uniqueAgreedAmountList[$uniqueAgreedAmountPerInsurer])  ){
+                                                $uniqueAgreedAmountList[$uniqueAgreedAmountPerInsurer] -= $row['billed_amt'];
+                                                 $row['total_irda_amt'] =  0;
+                                                 $row['outstanding_amt'] = $uniqueAgreedAmountList[$uniqueAgreedAmountPerInsurer];
+                                                 $row['multiple_months'] = true;
+                                            }
+                                            else{
+                                                $row['outstanding_amt'] = $row['total_irda_amt'] - $row['billed_amt'];
+                                                $uniqueAgreedAmountList[$uniqueAgreedAmountPerInsurer] = $row['total_irda_amt'] ;
+                                                $row['multiple_months'] = false;
+                                            }
+
+                                           
+
+                                            $uniquePoliciesReport[$uniqueRecord] = $row;
+                                    }       
+
+
+                                    
+                                    
+
+                                    
+                                }   
+
+
+
+
+
+
+                                $report_list = array_values($uniquePoliciesReport);
+
+                        ?>
+
+
+
+                        <?php foreach($report_list as $index => $row){ 
+
+                        ?>
                         <tr>
                             <td><?= $index + 1 ?> &nbsp; <a href="<?php
                                         if($row['action_type'] == "inception"){
@@ -123,8 +206,9 @@ table.dataTable tbody td {
                                             echo base_url('policy_tranction/endorsement/list') . '?pt_id=' . $row['id'] ;
                                         }
                                 ?>" class="mdi mdi-pencil" ></a> </td>
-                            <td style="display: none;"><?php echo $row['user_name'] ?: 'N/A'; ?></td>
+                            <td ><?php echo $row['statement_uploaded'] == 'statement uploaded' && $row['multiple_months'] == true ? 'rewards': $row['user_name']??'N/A' ; ?></td>
                             <td><?php echo $row['policy_issue_month'] ?: 'N/A'; ?></td>
+                            <td style="display: none;"><?php echo $row['statement_uploaded'] ?: 'N/A'; ?></td>
                             <!-- <td style="display: none;"><?php echo $row['revenue_type'] ?: 'N/A'; ?></td> -->
                             <td style="display: none;"><?php echo $row['client_type'] ?: 'N/A'; ?></td>
                             <td><?php echo $row['client_name'] ?: 'N/A'; ?></td>
@@ -149,17 +233,13 @@ table.dataTable tbody td {
                             <td class="right-align-input"><?php echo $row['total_premium']; ?></td>
                             <td class="right-align-input"><?php echo $row['agreed_bp_per']; ?>&nbsp;%</td>
                             <td class="right-align-input"><?php echo $row['agreed_tp_or_ter_per'];?>&nbsp;%</td>
-                            <td class="right-align-input" style="display: none;"><?php echo isset($row['reward']) ? $row['reward'] : '0.00'; ?></td>
-
-                            <?php $total_irda_amt =  empty($row['total_irda_amt']) ? $row['exp_amt'] : $row['total_irda_amt']; ?>
-                            <td class="right-align-input" onclick="showCoShareStatementDetails(this)" data-id="<?= $row['pt_id'] ?>"><?php echo $total_irda_amt; ?></td>
+                            <td class="right-align-input" ><?php echo isset($row['reward']) ? $row['reward'] : '0.00'; ?></td>
+                            <!-- Agreed Amount as total_irda_amt -->
+                            <td class="right-align-input" onclick="showCoShareStatementDetails(this)" data-id="<?= $row['pt_id'] ?>"><?php echo $row['total_irda_amt']; ?></td>
+                            <!-- invoiced amount as billed_amt -->
                             <td class="right-align-input"><?php echo empty($row['billed_amt']) ? '0.00' : $row['billed_amt'] ?></td>
-                            <!-- <td class="right-align-input"><?php echo empty($row['unbilled_amt']) ? '0.00' : $row['unbilled_amt']?></td> -->
-                            <?php 
-                            $unbilled_amt = $row['total_irda_amt'] - $row['billed_amt'];
-                            $unbilled_amt = $unbilled_amt == 0 && $row['billed_amt'] == 0 ? $total_irda_amt : $unbilled_amt ;
-                            ?>
-                            <td class="right-align-input"><?php echo number_format((float)$unbilled_amt,2, '.', '')?></td>
+                            <!-- Outstanding Amount (Agreed amount - invoice amount) -->
+                            <td class="right-align-input"><?php echo number_format((float)$row['outstanding_amt'],2, '.', '')?></td>
                         </tr>
                         <?php } ?>
                         <?php } ?>
@@ -394,7 +474,8 @@ $(document).ready(function() {
                         $(sheet).find('sheetData').append(totalRow);
                     },
                     exportOptions: {
-                        orthogonal: 'sort'
+                        orthogonal: 'sort'  ,
+                        columns: ':not(:eq(3))' // skip the same 4th column
                     },
                     customizeData: function (data) {
                         for (var i = 0; i < data.body.length; i++) {