(Continuation news of ECABLES): management, is Tk. 213,507,020 resulting a shortfall of provision Tk. 106,621,075 which is to be charged in the income statement during the year in line with para 14 of IAS 37, Provisions, Contingent Liabilities and Assets. As such net loss during the year has been understated to that extent as well as EPS. Moreover, the defined benefit plans has not been measured and accounted for in accordance with para 57 of IAS 19. iii.It seems that the (cont.3)