JANATAINS Corporate Disclosure — 11 May 2014

(Emphasis of Matter): Auditor of the company has given the following 'Emphasis of Matter' paragraph in the audit report of the company for the year ended on 31 December 2013: "As disclosed in note no. 2.12.2 to the financial statements, Board resolution dated 20.05.2013 it was decided that the arrear provision on account of Gratuity Fund will be made by 10 years starting from 2013 in addition to current year provision. The company required provision up to 31.12.2013 is Tk. 61,752,270 (un-audited) out of which provision has been made for Tk. 16,820,760 and balance of short provision will be met up by coming 9 (nine years). Arrear provision for an amount Tk. 4,000,000 has been made during the year. (cont.1)