IRSHADULLAH PATWARY & CO.

CH ARTERE D ACCO U NTANTS.

3,3 Deoreciation

Depreciation is recognized
in the profit and loss account
using ,Reducing Balance method,
over the estimated useful
lives of each fixed asset. The
rate(s) of depreciation 10olo
based on
useful lives and nature of
the assets.

3,4 Cash and bank balance

cash and bank balance comprise

of cash in hand and cash at bank which were held and
available for use by the company
without any restriction.
3,5 General

I Figures have been rounded

off to the nearest Taka;
' :#i'# iJ:i:'.X',,[,T X.l1i ??::#TJ, il f *r,.,1,.,, co n s i d e re d n e cessa ry to

3,5 Components of the Financial

Statements
The flnancial statements referred
to here comprise of:
a) Statement of Financial position;
b) Statement of Comprehensive
tncome;
c) Statement of Changes in Equity;-
d) Statement of Cash Flows; and "
e) Notes to the Financial Statements.

3,6 Share Capital

30 .06.2018 30.06. 20L7
Authorised Capital: Taka Taka
1,00,000 Ordinary Shares
@ Tk_1,00/_
1 LO,qoo,oo0
Issue,Subcribed, and paid _up
Capital :
10,000 Ordinary Shares
OfX_f,OO/_
1,000,000 1,000,000
Paid Uo Caoital
Md. Belayet Hossen
Md. Rustum Ali 900,000 900,000
100, 000 100,000