(Continuation news of FUWANGFOOD): iv. Refer to Note-12, Deferred Tax, deferred tax expense charged during the year with deferred tax liability stands at BDT. 2,673,329 and BDT. 70,949,419 respectively. As per IAS-12 Income Taxes considering the latest assessment order, the results stand at BDT. 26,673,433, and BDT. 90,436,589 for the same. Therefore, there is an understatement of deferred tax expense and deferred tax liability by BDT. 24,000,104, and (cont.5)