ASIAPACINS Corporate Disclosure — 20 May 2014

(Audit Opinion): The auditor of the company has given the following Audit Opinion in the audit report of the company for the year ended on 31 December 2013: Opinion: IFRS-9 requires all gains or loss on the financial assets measured at fair value to change in the statement of comprehensive income. The loss or gain will be charged in the comprehensive income only when the (i) instrument is part of hedging relationship or (ii) the equity instrument is designated as held for trading. The only provided BDT 16,079,615 as loss on financial asset measured at fair value, which is only 20% of the actual loss.