(Basis for Qualified Opinion and Emphasis of Matter): The auditor of the company has given the following "Basis for Qualified Opinion and Emphasis of Matter" in the audit report of the company for the year ended on 31 December 2016: Basis for Qualified Opinion: 1. Short Provision against Loans and Advances: The company made a provision for Tk. 906,317,931.00 whereas actual provision comes to Tk. 6,855,349,136.00 resulting a short provision of Tk. 5,949,031,205.00 which is required to be provided (cont. 1)