(Continuation news of ZEALBANGLA): to 1994-1995 and 2017-2018 and lying unadjusted for all this time. Out of the amount Tk 9,781,886, Tk 5,311,981 is seems to unrealizable under the Income Tax Ordinance Act. So in our opinion the Financial Statements is misstated by the amount of Tk.5,311 ,981. 3. As disclosed in the note 12.00 of the financial statements regarding Current account with BSFIC Ent. (Receivable) amounting to Tk 5,538,092. In respect of (cont.3)