(Continuation news of USMANIAGL): A disclosure has been made under Note-52 in the Financial Statements. Moreover, impairment test is yet to conduct in accordance with IAS 36 para 9 even though significant indications were present during the year under report. A separate disclosure was made under note no. 56. 4. A prior year adjustments of Tk. 9,631,633 was made in accordance with IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors as disclosed under note no. 57. (end)