(Continuation news of LIBRAINFU): Moreover, management informed us that the company is pursuing through a legal process for the said claim. As per BAS 37 Paragraph 33 such claim should be disclosed as contingent item but not as an asset until the claim is established. 2. The company owes Tk. 831,224,856 to Al-Arafah Islami Bank Limited consists of Long term investment Tk. 305,808,090, Term-investment Tk. 277,161,631 and Short term investment Tk. 248,255,135 as against Tk. 1,051,750,839 confirmed (cont. 2)