(Continuation news of DHAKAINS): The company owns two pieces of land. Out of two, one piece has been revalued and other one has not been revalued and it has been shown at cost due to having mutation of the land under process. However, due to revaluation of land, a revaluation reserve of Tk. 193,136,940 has been arrived. As per para 15 of International Accounting Standard (IAS) 12: Income taxes, an amount of Tk. 7,725,478 (cont.2)