The auditor of the National Tea Company Ltd. has given the "Qualified Opinion" & "Emphasis of matters" paragraphs in the Auditor's Report for the year ended on 30 June, 2021. Qualified Opinion: Basis for qualified opinion: We refer to note 6.01 and 5A(iii), properly, plant and equipment which include "bearer plants" presented under "Plantation" for the amount of Taka 2,014,101,585. Bearer plants have a finite life and must be depreciated under IAS 16 Paragraph 6. (cont.1)