(Continuation news of ECABLES): Balance amount of the Tk. 213,507,020 is not provided in the financial statements resulting overstatement of profit during the year to that extent. 2.An amount of Tk. 116,899,892 is shown under the head Present Liability (Local), Pre-Liberation, Liabilities, and Liabilities against Sundry Outstanding Expense.The management could not provide us Party-wise Schedule/Subsidiary Ledger to whom the amount to be payable. Hence, we could not verify the said amount (Note-23).(cont.2)