Emphasis of Matter: The auditor of the Mutual Fund draw attention to note no. 8.01 management has made provision for the fluctuation of price of investment in capital market totalling Tk. 53,922,297 as on June 30, 2019 in lieu of required provision of Tk. 402,763,319 which effectively creates shortfall provision of Tk. 348,841,022. Note: 8.01: Provision for Marketable Investment was Tk. 53,922,297 for the year ended on 30 June 2019 and 2018.