Qualified Opinion: We draw attention to the users of the financial statements to the following bases for qualified opinion: 1. As disclosed in note 5.02 to the financial statements, Investment in Associates amounting Tk. 126,859,200 have been valued at cost price but it should be valued applying Equity method as required by IAS-28. Note: 5.02: Investment in unquoted shares & securities as on 30 June 2019 was Tk. 126,859,200 and as on 30 June 2018 was Tk. 126,859,200. (Cont. 1)