NBL Corporate Disclosure — 25 May 2014

(Emphasis of Matter): The auditor of the company has reported "Emphasis of Matter" in the opinion in the audit report of the company for the year ended on 31 December 2013: "Emphasis of Matter" We draw attention to the following matters, though our opinion is not qualified in respect of the same: 1. As disclosed in note # 13.5 to the financial statements Tk. 5 crore has been maintained as a gratuity provision where gratuity provision is required Tk. 30.10 crore on the basis of NBL calculation. As a result, Tk. 25.10 crore is shortfall against gratuity provision which is permitted by Bangladesh Bank vide letter # DBI-1(DGM-4)/82/2014-689, dated 18.03.2014 to be made within the year 2016. (cont.-1)