Schedule

A. Qasem & Co.
*Since 1953* Chartered Accountants
Client Name: KAFCO Employees Provident Fund.

Period: July 31, 2015
Lead Schedule Of Investments
Amount in BDT
GL Code Particular W/R
2015
Investments 635,100,000 |-- FS --|
Total 635,100,000
Checked with:
1 Ledger
2 Trial balance
3 Bank statements
4 Financial statement
5 Invoices
6 Vouchers
Reviewed by Partner Reviewed by Audit M

Mohammed Hamidul Islam, FCA, ACCA Shabab M. Zaman
A. Qasem & Co.


Sub-Schedule Of Investments
Amount in BDT
2015
5-Year Bangladesh Sanchaya Patra 543,100,000 |-- TB --|

5-Year Bangladesh Govt. Treasury Bond 92,000,000 |-- TB --|
Total 635,100,000
Checked with:
1 Ledger
2 Trial balance
3 Bank statements
5 Invoices
6 Vouchers
Reviewed by Partner Reviewed by Audit M
Mohammed Hamidul Islam, FCA, ACCA Shabab M. Zaman

Initial: Faysal Islam
Date: 13-Mar-17
Amount in BDT Changes

2014 %
560,300,000 |-- PY --| 13%
560,300,000 13%
Reviewed by Audit Manager

Shabab M. Zaman, ACCA

Date: 13-Mar-17

2014 %
468,300,000 |-- PY --| 16%

92,000,000 |-- PY --| 0%
560,300,000 13%

A. Qasem & Co.

Break-Down Of Investments
Amount in BDT
2015
A. 5-Year Bangladesh Sanchaya Patra :

Opening Balance 468,300,000 |--- PY ---|
Addition during the year 138,000,000 |--- GL ---|
Encashment during the year (63,200,000) |--- GL ---|
Closing Balance 543,100,000
B. 5-Year Bangladesh Govt. Treasury Bond

Opening Balance 92,000,000 |--- GL ---|
Addition during the year -
Encashment during the year -
Total 635,100,000
Checked with:
1 Ledger
2 Trial balance
3 Bank statements
5 Invoices
6 Vouchers
Reviewed by Partner Reviewed by Aud

Mohammed Hamidul Islam, FCA, ACCA Shabab M. Zam
Date: 13-Mar-16

2014 %
427,300,000 |--- PY ---| 10%

87,000,000 |--- PY ---| 59%
(46,000,000) |--- PY ---| 37%
468,300,000 16%
92,000,000 |--- PY ---| 0%

-
-
92,000,000 0%
560,300,000 13.35%

A. Qasem & Co.

Lead Schedule Of Accrued interest on investments
Amount in BDT
2015
Accrued interest on investments 153,299,548 |-- FS --|
Total 153,299,548
Checked with:
1 Ledger
2 Trial balance
3 Bank statements
5 Invoices
6 Vouchers
Reviewed by Partner Reviewed by Au

A. Qasem & Co.

Sub-Schedule Of Accrued interest on investments
Amount in BDT
2015
5-Year Bangladesh Sanchaya Patra 148,912,252 |-- TB --|

5-Year Bangladesh Govt. Treasury Bond 4,387,296 |-- TB --|
Total 153,299,548
Checked with:
1 Ledger
2 Trial balance
3 Bank statements
5 Invoices
6 Vouchers
Reviewed by Partner Reviewed by Au

Date: 13-Mar-17
stments

2014 %
130,260,139 |-- PY --| 18%
130,260,139 18%

Date: 13-Mar-17
stments

2014 %
125,872,291 |-- PY --| 18%

4,387,848 |-- PY --| 0%
130,260,139 18%

A. Qasem & Co.

Break-Down Of Accrued interest on investments
Amount in BDT
2015
A. 5-Year Bangladesh Sanchaya Patra :

Opening Balance 125,872,292
Addition during the year 60,959,960
Encashment during the year (37,920,000)
B. 5-Year Bangladesh Govt. Treasury Bond

Opening Balance 4,387,848
Addition during the year 10,419,448
Encashment during the year (10,420,000)
Total 153,299,548
Checked with:
1 Ledger
2 Trial balance
3 Bank statements
5 Invoices
6 Vouchers
Reviewed by Partner Reviewed by Aud

Mohammed Hamidul Islam, FCA, ACCA Md. Abdur Razzaque
Date: 13-Mar-16
ments

2014 %
83,140,634 51%
70,331,657 -13%
(27,600,000) 37%
125,872,291 18.30%
4,388,400 0%
10,419,448 0%
(10,420,000) 0%
4,387,848 0%
130,260,139 18%

Md. Abdur Razzaque FCA, MBA, ALMI
CLIENT: KAFCO
Period-end: 12/31/2016
Currency/Unit: BDT 000 Interest Calculation
Year
Date of
Sl no Particular Starting
investment
From
A. 5 YEARS BANGLADESH SANCHAY PATRA

01 BPS 18 pcs @ 1,000,000 3-Sep-09 1-Aug-14
02 BPS 8 pcs @ 1,000,000 17-Dec-09 1-Aug-14
03 BPS 340 pcs @ 25,000 & BPS 202 pcs @ 100,000 9-Mar-10 1-Aug-14
04 BPS 50 pcs @ 100,000 19-Apr-10 1-Aug-14
05 BPS 35 pcs @ 100,000 22-Jun-10 1-Aug-14
06 BPS 120 pcs @ 100,000 3-Aug-10 1-Aug-14
07 BPS 110 pcs @ 100,000 4-Oct-10 1-Aug-14
08 BPS 35 pcs @ 1,000,000 & BPS 5 pcs @ 100,000 20-Oct-10 1-Aug-14
09 BPS 17 pcs @ 1,000,000 & BPS 2 pcs @ 100,000 20-Oct-10 1-Aug-14
10 BPS 16 pcs @ 1,000,000 21-Dec-10 1-Aug-14
11 BPS 26 pcs @ 1,000,000 & BPS 4 pcs @ 100,000 24-Apr-11 1-Aug-14
12 BPS 35 pcs @ 1,000,000 15-May-11 1-Aug-14
13 BPS 50 pcs @ 1,000,000 18-Mar-13 1-Aug-14
14 BPS 50 pcs @ 1,000,000 19-Mar-13 1-Aug-14
15 BPS 50 pcs @ 1,000,000 19-Mar-13 1-Aug-14
16 BPS 8 pcs @ 1,000,000 27-May-13 1-Aug-14
17 BPS 10 pcs @ 1,000,000 14-Jul-13 1-Aug-14
18 BPS 15 pcs @ 1,000,000 22-Oct-13 1-Aug-14
19 BPS 37 pcs @ 1,000,000 22-Jan-14 1-Aug-14
20 BPS 35 pcs @ 1,000,000 30-Mar-14 1-Aug-14
21 BPS 50 pcs @ 1,000,000 11-Nov-14 1-Aug-14
22 BPS 35 pcs @ 1,000,000 24-Mar-15 1-Aug-14
23 BPS 35 pcs @ 1,000,000 5-May-15 1-Aug-14
24 BPS 13 pcs @ 1,000,000 10-Jun-15 1-Aug-14
SUB-TOTAL (A)
B. INVESTMENT SCHEDULE OF TREASURY BOND
01 5-years Bangladesh Govt T Bond 8-Feb-12 1-Aug-14
02 5-years Bangladesh Govt T Bond 7-Mar-12 1-Aug-14
03 5-years Bangladesh Govt T Bond 5-Sep-12 1-Aug-14
04 5-years Bangladesh Govt T Bond 8-Nov-12 1-Aug-14
SUB-TOTAL (B)
TOTAL (A+B)
Interest Calculation
Reference
Interest Calculation
Cost of Investme
Rate of
Maturity
Year Ended Date of maturity investmen Balance as on
amount
t 01.08.2014
31-Jul-15 2-Sep-14 12.00% 28,800,000 18,000,000

31-Jul-15 16-Dec-14 12.00% 12,800,000 8,000,000
31-Jul-15 8-Mar-15 12.00% 45,920,000 28,700,000
31-Jul-15 18-Apr-15 12.00% 8,000,000 5,000,000
31-Jul-15 21-Jun-15 12.00% 5,600,000 3,500,000
31-Jul-15 2-Aug-15 10.50% 18,300,000 12,000,000
31-Jul-15 3-Oct-15 10.50% 16,775,000 11,000,000
31-Jul-15 19-Oct-15 10.50% 54,137,500 35,500,000
31-Jul-15 19-Oct-15 10.50% 26,230,000 17,200,000
31-Jul-15 20-Dec-15 10.50% 24,400,000 16,000,000
31-Jul-15 23-Apr-16 10.50% 35,685,000 23,400,000
31-Jul-15 14-May-16 10.50% 53,375,000 35,000,000
31-Jul-15 17-Mar-18 13.19% 82,975,000 50,000,000
31-Jul-15 18-Mar-18 13.19% 82,975,000 50,000,000
31-Jul-15 18-Mar-18 13.19% 82,975,000 50,000,000
31-Jul-15 26-May-18 13.19% 13,276,000 8,000,000
31-Jul-15 13-Jul-18 13.19% 16,595,000 10,000,000
31-Jul-15 21-Oct-18 13.19% 24,892,500 15,000,000
31-Jul-15 21-Jan-19 13.19% 61,401,500 37,000,000
31-Jul-15 29-Mar-19 13.19% 58,082,500 35,000,000
31-Jul-15 10-Nov-19 13.19% 91,272,500 -
31-Jul-15 23-Mar-20 13.19% 58,082,500 -
31-Jul-15 4-May-20 13.19% 58,082,500 -
31-Jul-15 9-Jun-20 11.25% 20,312,500 -
980,945,000 468,300,000
31-Jul-15 8-Feb-17 11.25% 78,125,000 50,000,000

31-Jul-15 8-Mar-17 11.30% 31,300,000 20,000,000
31-Jul-15 6-Sep-17 11.55% 15,775,000 10,000,000
31-Jul-15 8-Nov-17 11.50% 18,897,240 12,000,000
144,097,240 92,000,000
1,125,042,240 560,300,000
Cost of Investment Accured Inte
Addition Encashment Addition
Balance as on Balance as on Calculation
during the during the during the
31.07.2015 01.08.2014 By EY BD
year year year
- 18,000,000 - 10,597,454 202,546 190,849

- 8,000,000 - 4,434,004 365,996 363,616
- 28,700,000 - 15,133,799 2,086,201 2,078,195
- 5,000,000 - 2,569,199 430,801 429,452
- 3,500,000 - 1,724,846 375,154 374,260
- - 12,000,000 5,029,651 1,259,138 1,260,000
- - 11,000,000 4,414,456 1,154,209 1,155,000
- - 35,500,000 14,093,573 3,724,949 3,727,500
- - 17,200,000 6,828,435 1,804,764 1,806,000
- - 16,000,000 6,062,259 1,678,850 1,680,000
- - 23,400,000 8,031,918 2,455,318 2,457,000
- - 35,000,000 11,802,259 3,672,485 3,675,000
- - 50,000,000 9,028,063 6,590,486 6,595,000
- - 50,000,000 9,010,007 6,590,486 6,595,000
- - 50,000,000 9,010,007 6,590,486 6,595,000
- - 8,000,000 1,242,261 1,054,478 1,055,200
- - 10,000,000 1,379,488 1,318,097 1,319,000
- - 15,000,000 1,527,548 1,977,146 1,978,500
- - 37,000,000 2,538,691 4,876,960 4,880,300
- - 35,000,000 1,414,374 4,613,340 4,616,500
55,000,000 - 55,000,000 - 5,203,775 5,207,340
35,000,000 - 35,000,000 - 1,630,468 1,631,585
35,000,000 - 35,000,000 - 1,099,618 1,100,371
13,000,000 - 13,000,000 - 204,209 204,349
138,000,000 63,200,000 543,100,000 125,872,292 60,959,960 60,975,018
- - 50,000,000 2,696,641 5,625,000 5,625,000

- - 20,000,000 916,384 2,260,000 2,260,000
- - 10,000,000 463,582 1,155,000 1,155,000
- - 12,000,000 311,241 1,379,448 1,379,448
- - 92,000,000 4,387,848 10,419,448 10,419,448
138,000,000 63,200,000 635,100,000 130,260,139 71,379,408 71,394,466

Accured Interest
Encashment
Balance as on Balance as
Deviation during the
31.07.2015 per EY BD
year
(11,697) 10,800,000 - (11,697)

(2,379) 4,800,000 - (2,379)
(8,007) 17,220,000 - (8,007)
(1,349) 3,000,000 - (1,349)
(894) 2,100,000 - (894)
862 6,288,789 6,289,651
791 5,568,665 5,569,456
2,551 17,818,522 17,821,073
1,236 8,633,199 8,634,435
1,150 7,741,109 7,742,259
1,682 10,487,236 10,488,918
2,515 15,474,743 15,477,259
4,514 15,618,549 15,623,063
4,514 15,600,493 15,605,007
4,514 15,600,493 15,605,007
722 2,296,739 2,297,461
903 2,697,585 2,698,488
1,354 3,504,694 3,506,048
3,340 7,415,651 7,418,991
3,160 6,027,714 6,030,874
3,564 5,203,775 5,207,340
1,117 1,630,468 1,631,585
753 1,099,618 1,100,371
140 204,209 204,349
15,058 37,920,000 148,912,252 ###
- 5,625,000 2,696,641 Cash Basis

- 2,260,000 916,384 Cash Basis
- 1,155,000 463,582 Cash Basis
- 1,380,000 310,689 Cash Basis
- 10,420,000 4,387,296
15,058 48,340,000 153,299,548

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A. Qasem & Co.

*Since 1953* Chartered Accountants

Client Name: KAFCO Employees Provident Fund.

Lead Schedule Of Investments

Investments 635,100,000 |-- FS --|

Reviewed by Partner Reviewed by Audit M

A. Qasem & Co.

Client Name: KAFCO Employees Provident Fund.

5-Year Bangladesh Sanchaya Patra 543,100,000 |-- TB --|

Mohammed Hamidul Islam, FCA, ACCA Shabab M. Zaman

Amount in BDT Changes

560,300,000 |-- PY --| 13%

Reviewed by Audit Manager

Initial: Faysal Islam

Amount in BDT Changes

468,300,000 |-- PY --| 16%

Shabab M. Zaman, ACCA

Client Name: KAFCO Employees Provident Fund.

A. 5-Year Bangladesh Sanchaya Patra :

B. 5-Year Bangladesh Govt. Treasury Bond

Reviewed by Partner Reviewed by Aud

Amount in BDT Changes

427,300,000 |--- PY ---| 10%

92,000,000 |--- PY ---| 0%

Reviewed by Audit Manager

Client Name: KAFCO Employees Provident Fund.

Lead Schedule Of Accrued interest on investments

Accrued interest on investments 153,299,548 |-- FS --|

Reviewed by Partner Reviewed by Au

Mohammed Hamidul Islam, FCA, ACCA Shabab M. Zam

Client Name: KAFCO Employees Provident Fund.

Sub-Schedule Of Accrued interest on investments

5-Year Bangladesh Sanchaya Patra 148,912,252 |-- TB --|

Reviewed by Partner Reviewed by Au

Mohammed Hamidul Islam, FCA, ACCA Shabab M. Zam

Amount in BDT Changes

130,260,139 |-- PY --| 18%

Reviewed by Audit Manager

Shabab M. Zaman, ACCA

Amount in BDT Changes

125,872,291 |-- PY --| 18%

Reviewed by Audit Manager

Shabab M. Zaman, ACCA

Client Name: KAFCO Employees Provident Fund.

Break-Down Of Accrued interest on investments

A. 5-Year Bangladesh Sanchaya Patra :

B. 5-Year Bangladesh Govt. Treasury Bond

Reviewed by Partner Reviewed by Aud

Amount in BDT Changes

Reviewed by Audit Manager

A. 5 YEARS BANGLADESH SANCHAY PATRA

31-Jul-15 2-Sep-14 12.00% 28,800,000 18,000,000

31-Jul-15 8-Feb-17 11.25% 78,125,000 50,000,000

- 18,000,000 - 10,597,454 202,546 190,849

- - 50,000,000 2,696,641 5,625,000 5,625,000

138,000,000 63,200,000 635,100,000 130,260,139 71,379,408 71,394,466

(11,697) 10,800,000 - (11,697)

- 5,625,000 2,696,641 Cash Basis

15,058 48,340,000 153,299,548

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Since 1953 Chartered Accountants