(Continuation news of PLFSL): expenses of Tk. 1,566,430,505.00 and shown as other assets under note no. 09 but said expenditure cannot be deferred as per IAS 38: Intangible assets. 3. The cost value of the subsidiary company PLFS investment was Tk. 200,445,000.00. The equity of this subsidiary as on 31.12.2017 was Tk. 186,050,282.00 and as a result investment was reduced by Tk. 14,394,718.00. Provision against these investment was not made as per FID circular no. 06, (cont. 2)