DACCADYE Corporate Disclosure — 27 November 2014

(Continuation of News of DACCADYE): II.The management is of the view that the treatment of depreciation on revalued asset has been carried out in the light of relevant provision of BAS-1 as amended upto date and made effective from 01 January 2013 in Bangladesh, and accordingly the depreciation on revalued asset has been shown under the group 'Other Comprehensive Income' in the 'Statement of Profit or Loss and Other Comprehensive Income'; as Para 7 of the aforesaid BAS-1 says that 'Other Comprehensive Income' is to be shown separately and total comprehensive income shall comprise profit or loss items and other comprehensive income. (cont. 2)