(Continuation news of APEXSPINN): the amount of Tk. 1,025,940/- has been transferred to retained earnings. The effect due to this restatement in opening balance of comparative financial statements is material, third statement of financial position has been disclosed according to Para 40A of IAS 1. Note No. 16, Other Receivable Tk. 6,026,937 for the year 2019-20, Tk. 7,350,730 for the year 2019-20 (restated), Amounts of items that is reclassified Tk. 1,323,793. (cont.5)