Emphasis of Matter: The auditor of the Mutual Fund draw attention to note no. 08 to the financial statement management has made provision for the fluctuation of price of investment in capital market totalling Tk. 63,088,163 as on June 30, 2019 in lieu of required provision of Tk. 241,658,374 which effectively creates shortfall provision of Tk. 178,570,211. Note:08: Provision for Marketable Investments was Tk. 63,088,163 for the year ended on 30 June 2019 & Tk. 53,088,163 for the year ended on 30 June 2018.