(continuation of news of BSC): 2. As disclosed in note # 15 to the financial statements, BSC operates a defined benefit plan for gratuity scheme and makes provision as per the corporation's policy. But no actuarial valuation as per BAS 19 has been done, and hence it is not possible to confirm whether the yearned provision agrees with, or approximates to, the provision that would have been required by actuarial valuation.
3. An amount of Tk. 24,445,441 receivable from 70 parties have been carried forward since the year 2007 under the head Sundry Debtors C/A Tk. 759,197,256. It is very unlikely that these amounts will be recovered but no provision has been made against such doubtful debts as per BAS 8. (cont.-2)