Aramit Alu Composite Panels Limited (AACPL) as on 30 June 2019 was Tk. 34,532,500 and as on 30 June 2018 was Tk. 34,532,500. 2. A total amount of Tk. 635,816,555 (note 9 to the financial statements) is due from four companies having common directorship with Aramit Cement Limited. These amounts have been paid as short-term loan to those companies. According to Section 103 of Companies Act, 1994 (Cont. 2)