(Continuation news of GQBALLPEN): Retained earnings (note 18.00) which was Tk. 262,683,246 in 2020 has been restated to Tk. 270,203,416 and other liabilities (note-24.00) which was Tk. 19,348,868 in 2020 has been restated to Tk. 15,632,750 due to prior year adjustment of Tk. 3,716,118 regarding dividend payable (note-24.02), For the calculation of Deferred tax, the carrying value of Property, Plant and Equipment on tax basis for the year ended 2020 (cont.4)