(Continuation news of EASTLAND): is of low value in accordance with para 5 of IFRS 16. The entity has adopted the retrospective modified approach as per guide line of Appendix C5 of IFRS 16 where the no opening balance of 2018 has been restated. The impact has been given from January 01, 2019 and subsequently. Initially Right of use asset has been Tk. 12,686,856 and addition of Tk.12,334,936 and corresponding (cont. 5)