Qualified Opinion: 1. We refer to Note 6, Property, Plant & Equipment which include "Bearer Plants" put under "Land & Plantation" that has a finite life and must be depreciated under IAS 16. The company did not charge any depreciation for the Bearer plants which is a noncompliance with IAS 16. Note: 6.00- Property, Plant and Equipments: Land & Plantation Balance as on June 30 2018 was Tk.1,615,684,102 and balance as on June 30 2019 was Tk.1,761,310,907.