(Continuation news of PRIMELIFE): statements, the Company has recognized provision amounting to BDT 33,701,216 against the gratuity fund for the financial year ended 31 December, 2020. However, during our audit period, we have calculated the required provision against gratuity to be BDT 190,221,146. Hence the required provision is not adequate and under provided by BDT 156,519,930 (BDT 190,221,146-BDT 33,701,216) for the year under audit. (cont.8)