Basis for Qualified Opinion: 1. In note # 2.1 to the financial statements, the Company has reported an amount of BDT 489,606,950 as addition to property, plant and equipment (PPE) resulting from increase in Bangladesh currency equivalent to the foreign currency loan liabilities, relating to acquisition of such PPE, due to change in exchange rates during the year ended on 30 June 2019. Again, the Company capitalized BDT 1,968,449,324 as an addition to capital work in progress (cont. 1)