Emphasis of Matter: We draw attention to note no. 9 management has made provision for the fluctuation of price of investment in capital market totaling Tk. 86,509,426 as on June 30, 2019 in lieu of required provision of Tk. 344,466,413 which effectively creates shortfall provision of Tk. 257,956,987. Note: 08: Provision for Marketable Investments was Tk. 86,509,426 for the year ended on 30 June 2019 and Tk. 86,509,426 for the year ended on 30 June 2018.