(cont. of BBS): Emphasis of Matter: As disclosed in note: 4.00 to the financial statements, property, plant and equipment of BDT 1,006,777,562 was reported in the statement of financial position. We could not verify the fixed assets in absence of fixed assets register, identification number, Purchase date, cost, accumulated depreciation, WDV etc. against individual assets. The company also did not carry out any fixed assets physical inventory at the year end.(cont. 4)