(Continuation news of BDAUTOCA): The Advance Income Tax and advance against capital expenditure should be written off further by Tk. 2,819,605. 3. If the observation raised in SL no. 1 to 2 in Basis of Qualified Opinion Paragraph is correctly accounted for in these financial statements for the year June 30, 2021, then Net Asset Value (NAV) at the year-end will be reduced by Tk. 2,379,605. Consequently, the NAV per share shall be reduced by Tk.0.55. (cont.3)