(Continuation news of TITASGAS): carrying amount of inventories of the Company as on 30 June 2020 appears to be overstated. f. As disclosed in Note no. 31 to the financial statements, the company has reported cost of sales at Tk. 15,877.46 crore against purchase of 15,416,777,365 CM gas from different gas supplying companies for the year ended 30 June 2020. This purchase volume of gas has been determined by adding allowable system loss (@2% on gas volume received (cont.13)