Emphasis of Matter: We draw attention to note no. 8 management has made provision for the fluctuation of price of investment in capital market totaling Tk. 114,295,419 as on June 30, 2019 in lieu of required provision of Tk. 252,415,137 which effectively creates shortfall provision of Tk. 138,119,718. Note: 08: Provision for Marketable Investments was Tk. 114,295,419 for the year ended on 30 June 2019 and Tk. 109,295,419 for the year ended on 30 June 2018.