(Continuation news of GHAIL): "Employees Welfare Fund, Bangladesh Workers Welfare Fund and Workers Profit Participation fund" of Taka 3,413,624, Taka 3,537,008 and Taka 16,400,227 respectively as current liabilities in the consolidated financial statements as on 30 June 2021. However, the amount has not been distributed yet with a proportion of 80:10:10 among these funds as per the Labor Act 2006 as amended in 2013. Basis for qualified opinion - 2: Reference to Note # 11.02 (cont.2)