Qualified Opinion: The auditor of the company has given the following "Qualified Opinion" Paragraph in the audit report of the company for the year ended on 30 June 2017: Basis for Qualified Opinion: 1. As disclosed in Note # 4, the carrying amount of property, plant and equipment (PPE) was reported at BDT 113,398,236,005. No register has been found by us for PPE, which in need to be implemented by PGCB incorporating detailed information like, original cost, accumulated depreciation; (Cont. 1)