SONALIANSH Corporate Disclosure — 11 December 2018

(Continuation news of SONALIANSH): 3. Deferred tax liabilities have not been shown in the financial statements on the revaluation surplus of property, plant & equipment from the year 2006-07 as prescribed by Para 20 of IAS 12: Income Taxes (Note-15). 4. Intangible addition of Taka 55,975,624 in the account (Note: 05) deviates the principle of accounting practice and have resulted in journal entries for invisible assets and corresponding unearned income, which has inflated the accumulated profit. (cont.3)