(Continuation news of AGRANINS): was erroneously recognized as Sundry Debtors rather than being expensed. As a result, this balance was written off by reducing Sundry Debtors as at January 01, 2018. Correspondingly, Retained Earnings as at January 01, 2018 was reduced by BDT 2,793,837 and General Reserve was reduced by BDT 5,500,000 as at the same date. 6.General Reserve: As mentioned in (5), General Reserve as at January 01, 2018 was adjusted by BDT 5,500,000 (cont. 12)