The auditor of the company has given the following basis for qualified opinion in the audit report of the company for the year ended 31 December 2015: Basis for Qualified Opinion: 1. Short Provision: Loan & Advance Provision as per BRPD Circular # 14, Dated: 23 September 2012, FID circular No. 05 Dated : 29 May 2013 of Tk. 685,96,80,746 and Interest Suspense as per BRPD Circular # 14, Dated : 23 September 2012 of Tk. 35,03,76,657 in total of Tk. 721,00,57,403. (cont.1)