(Continuation news of PRIMELIFE): during our audit period, we have calculated the required provision against gratuity to be BDT 183,769,351. Hence the required provision is under provided by BDT 173,769,351 (BDT 183,769,351-BDT 10,000,000) for the year under audit. Therefore, liability against gratuity is understated and the profit has been overstated to that extent. (cont. 6)