…Is, is this all the conditions to fulfill the heart?
Liria’s grape-like eyes trembled.
“…When will I ever achieve all of these?”
‘These conditions don’t seem that difficult, though?’
At Kiki’s words, Liria also nodded.
“Yes. That’s true, but… It will take some time. Haha.”
When Liria laughed awkwardly, Kiki hit the nail on the head.
‘I hope you become close with your Dad quickly!’
“…Yes. We really weren’t close, were we? Father and I.”
It seemed that’s how it appeared even to Kiki, a third party.
At that moment, there was a knock on Liria’s door.
Kiki exclaimed.
‘Someone’s here. Let’s get out of here first.’
After leaving the heart room, Liria dismissed both the key and the book, then sat quietly on the sofa.
“…Miss, you must be very hungry?”
Marit said as she placed the tableware on the table.
“Yes. A little. Hehe. Oh, from now on, I’d like to have meals with Father once a day…”
Marit’s eyes widened before she smiled.
“My, we’ll have to adjust the schedule, but I’m sure Classid will be delighted.”
“R-really?”
“Of course. Shall I inquire about the dinner schedule then?”
“Yes, please!”
Liria took a big bite of her sandwich while thinking.
‘I wonder if part 2 of the family meeting is going well? Should I go nearby under the pretext of meeting Father? So I might encounter Osdel.’

***

In the grand hall where part 2 of the family meeting was taking place, performance evaluations were in full swing.
The representatives of each family waiting their turn all had tense expressions. They had submitted reports in advance detailing their achievements and notable matters to the Duke, and were now receiving on-site reviews.
Baseless rumors circulated that being called later meant a worse evaluation, or conversely, being called first meant enduring a longer one-on-one pressure interview with the Duke.
“Next, Count Heinzel!”
“Yes, Your Grace.”
“The revenue from your territory has decreased by more than half… What is the reason?”
“Ah, there was a severe crop failure.”
“Are you certain?”
“Y-yes, that’s correct.”
“Have you eaten crow meat? Or are you daring to deceive me? You seem to have forgotten that last year was a crop failure, so this year I dispatched climate control mages to the Heinzel territory?”
“……! T-that is!”
“If you cannot bring another valid reason, I will audit whether there are tax evasion records.”
“Ugh, a-anything but that!”
In the end, Count Heinzel was dragged away by the Duke’s assistant to receive his punishment.
This happened once or twice every time the family meeting was held.
“Who’s next? …Now it’s the direct line’s turn. Osdel.”
“Yes, Father.”
Osdel stepped forward with a confident expression.
The Duke scrutinized the financial statements and investment plans related to the magic railway and magic bank that Osdel had submitted with eagle eyes.
The documents were flawless.
Quarterly profits showed an upward trend, and the magic bank’s capital retention rate and loan repayment status were not bad.
Suddenly, the Duke looked over his eldest son.
Osdel was extremely intelligent and possessed ambition, drive, and adequate magical skills.
The vassals did not spare their praise, saying he was perfectly suitable as the next head of the family.
However…
Though his own child, he was someone whose inner thoughts the Duke could not fathom.
From a young age, he had never disobeyed or rebelled against his father’s will.
Yet, whenever the Duke faced Osdel, the memory of that night from long ago would spread like wildfire in his mind.
The image of a nine-year-old Osdel smiling while arranging animal corpses.
Despite receiving a clean bill of health, he had sent him for treatment at the most renowned neuropsychiatric specialist in the Imperial City, and even took him to Lillian’s hometown for purification by elven priests.
After that, there were no more incidents of k*lling animals, but that scene still hadn’t been erased from his mind.
Even though Vladimir held the belief that a ruler’s position required a certain degree of necessary evil.
The Duke looked down at the documents again.
Like Osdel’s well-pressed, expensive black suit, these documents also felt perfectly crafted from the beginning.
While examining the accounting statement, something caught his eye.
Some bonds from the magic railway, that is, the collection period for receivables, was recorded as 90 days.
Putting on his magnifying glasses and checking the details once more, the Duke thought to himself.
‘Generally, the collection period would be set at one month… And the amount is 700 billion.’
The Duke beckoned the family accountant and Emmett, who were standing behind. It was to seek their advice.
After the two reviewed the documents, they whispered to the Duke.
“Extending the collection period is a pattern seen in non-performing assets. “
“It would be most accurate to examine the detailed sales ledger, Your Grace. “
After hearing their advice, the Duke slowly nodded.
“So there’s a possibility of accounting fraud.”
Accounting fraud was the act of deliberately inflating sales or manipulating books.
Osdel slightly showed an anxious expression.
‘The documents should be fine, so why are they acting like this?’
Since he had entrusted it to an expert in book manipulation, there should be no problems on the surface.
Moreover, as promised, he had raised the profit rate to seven times the previous amount, so he naturally thought that additional investment funds for gate construction would be approved.
The approval of the Roberg family head’s investment was crucial, as other investors would trust and invest only after that.
Eventually, curious about the cause, Osdel asked first.
“What’s the matter?”
“Osdel, let me ask you one thing. Is there a reason why you extended the collection period for the magic railway payments to 90 days?”
“…I will explain everything.”
Though momentarily flustered, Osdel skillfully began speaking.
“They pleaded that their financial situation would improve from the second half of the year, so I extended it for them.”
“Is it true that this much sales were generated? It’s seven times the usual amount?”
“Recently, parts of Roberg and Eastern Ceres were designated as special tourism zones, so visitor numbers increased, and reservations for high-ranking nobles’ exclusive compartments have greatly increased. All seats for the Imperial City gate are currently sold out. I have raised profits as promised to Father, no, Your Grace.”
“I want to believe in your performance, too, so bring the detailed sales ledger.”
“…Pardon? Your Grace, it’s such a vast amount of records that it will take about two weeks more to organize.”
“Bring it within 3 days.”
“…I will prepare and submit it, Your Grace.”
Faced with the Duke’s firm words, Osdel could make no more excuses and answered.
“And until I review all these records, the investment funds for additional gate construction for the magic railway will be put on hold.”
At the Duke’s words, Osdel felt as if he had been hit on the head with a hammer.
“…What? But the date to pay the construction fee to the construction company has already arrived.”
“I don’t feel the necessity to build an additional gate in the Imperial City where a gate already exists.”
“But I believe a gate is needed at that location for the convenience of passengers coming from the Imperial City’s commercial district. It will maximize the profit rate.”
At Osdel’s words, the Duke deeply furrowed his brow.
“You’re making me repeat myself. Bring the records. And the sales you achieved were not from the Imperial City gate, but the integrated sales. So let’s do this. If you can raise the net profit from the existing Imperial City gate by more than 50%, then I’ll reconsider it at that time.”
As the Duke spoke emphatically, Osdel had no choice but to bow his head and reply.
“Haa… I understand.”