Emphasis of Matter: The auditor draws attention to note no.9 to the financial statements management has made provision for the fluctuation of price of investment in capital market totaling Tk. 96,033,698 as on June 30, 2019 in lieu of required provision of Tk. 439,645,892 which effectively creates shortfall provision of Tk. 343,612,194. Note: 9: Total Provisions for Marketable Investments is Tk. 96,033,698 for the year ended on 30 June 2019 and 30 June 2018.