Qualified Opinion: 1) To settle outstanding dues of Bangladesh Petroleum Corporation the Company encashed FDR with various banks prior to maturity incurring Loss of Interest to the tune of Tk. 171,481,506. The principal amount of FDR (encashed) was Tk. 2,100,000,000. Out of total loss of Tk. 171,481,506 an amount of Tk. 4,129,452 was accounted for as accrued interest during the year 2016-17 and Tk.75,625,000 during 2017-18. Balance Tk. 91,727,054 on account of 2018-19 (cont.1)