(Qualified Opinion): Auditor of the company, has given the following Qualified Opinion in the audit report of the company for the year ended on 30 June 2013: "1. The carrying amount of property, plant and equipment as reported in the Balance Sheet is Tk. 42,116,295,135. Proper register for property, plant and equipment is not maintained by the company. Valuation of plant and machinery transferred from Bangladesh Power Development Board (BPDB) and Dhaka Power Distribution Company (DPDC, previously DESA) was not done properly. No physical verification of its property, plant and equipment as at 30 June 2013 or any time during the period under audit was done. (cont. 1)