(Continuation news of WATACHEM): active use unless the asset is fully depreciated. As a result, depreciation was understated by Tk. 9,187,946 for this year. 2. Revaluation reserve of Tk. 491,429,573 had arisen on revaluation done by one consultant firm, namely DR. Engr. Khorshed-ul-Islam, PhD, Industrial and Process Engineering (Germany) of Bangladesh and taken into accounts in the year 2008 as per decision of the Board of Directors. Revaluation reserve had been carried on accounts without any (cont.2)