(Continuation news of WMSHIPYARD): to determine market value of inventories held at the reporting date, management used average cost instead of cost and net realizable to value these inventories. Emphasis of matter: Without qualifying our opinion, we draw attention on the matter disclosed: As disclosed in the note no. #5, in the financial statements, trade and other receivable balance has been shown as Tk. 1,918,054,232 as confirmed by the management. (cont.2)