(Continuation news of WATACHEM): adjustments till year 2012. However, an adjustment of Tk. 66,213,471 was made with revaluation reserve for charging excess depreciation on revalued amount for the year 2012,2013,2014,2015, 2016 (6 months), 2017 & 2018 as per IAS 16 paragraph 41. Frequency of revaluation was not maintained as per Para 34 of BAS-16. Moreover, the Company does not maintain fixed assets register properly. 3. As per IAS -36, Para -9 an entity shall at the end of each reporting period (cont.3)