(Continuation news of ISNLTD): (ii) An amount of Tk. 7,061,785 and Tk. 10,322,522 under the head "Advances, deposits and prepayments" and "Accrued expenses" respectively has been restated with beginning of the earliest prior year's Retained Earnings in accordance with IAS-8. Necessary disclosure and management's explanation about corresponding effect of the restatement has been shown in note no. 03.09, 03.14, 03.22, 03.23, 09.02, 14.00, 19.00 & 37.00 (cont.5)