(Continuation news of AGRANINS): as part of an error correction for VAT Arrears payments. In addition, due to all the error corrections described in (3 to 5), transfer of BDT 4,500,000 from Retained Earnings to General Reserve for the 2017 Calendar year was reversed as at January 01, 2018. In addition, transfer of BDT 15,000,000 as at December 31, 2018 from Retained Earnings to General reserve was also reversed.7. Retained Earnings as at January 01, 2018: This represents (cont. 13)