The auditor of the company has given the following "Qualified Opinion" in the audit report of the company for the year ended on 30 June 2016: Basis for Qualified Opinion: 1. A sum of Tk. 35,638,827 as on 30.06.2016 has been accounted for on account of leave pay and gratuity. The company ascertained the actual liability of Tk. 430,588,273 to meet the obligation for the employees, if retired on this day. Out of which, Tk. 217,081,253 has been provided till the year under report. (cont. 1)