(Continuation news of FASFIN): Consequently, the asset and profit for the year are overstated. 4. At the year end, the current account balance with subsidiary company (FAS Capital Management Ltd.) does not agree due to unrecognized liability of TK. 35 lakh by the company. 5. According to Financial Institution Regulations 1994 and FID Circular No. 06 dated 06 November, 2003 and DFIM Circular No. 03 dated 21 June 2020, the company should maintain Cash Reserve ratio at the rate of 1.5% on (cont.5)