Emphasis of Matter: The auditor draws attention to note no.8 management has made provision for the fluctuation of price of investment in capital market totaling Tk. 64,697,255 as on June 30, 2019 in lieu of required provision of Tk. 250,758,319 which effectively creates shortfall provision of Tk. 186,061,064. Note: 8: Total Provisions for Marketable Investments is Tk. 64,697,255 for the year ended on 30 June 2019 and Tk.59,697,255 for the year ended on 30 June 2018.