(Continuation news of FUWANGFOOD): vii. Refer to Note-20.01, the amount of purchase of raw materials is BDT. 461,653,781. On verification of the documents and the party wise payable ledger, the total purchase was found to have been made for BDT. 448,361,167. Hence, the difference of BDT. 13,292,614 remains unexplained/unverified. For the subsidiary, cost of goods sold of BDT. 28,102,688 (Note-20.00a) includes packing materials consumption of BDT. 6,512,458, (cont.9)