Investor Presentaiton

ANNUAL REPORT 2018-2019 Notes to the Financial Statements (Continued) 112 Securities for the facilities mentioned above are as below: a) b) c) ANNUAL REPORT 2018-2019 Notes to the Financial Statements (Continued) 1st ranking hypothecation charge on paripassu basis with Citibank N.A., Standard Chartered Bank and Bank Alfalah Limited, registered with the Registrar over all present and future floating assets of the Company with irrevocable general power of attorney for working capital facility. 1st ranking hypothecation charge on paripassu basis with Citibank N.A. and Standard Chartered Bank, registered with the Registrar over plant and machineries of the Company with irrevocable general power of attorney for working capital facility. 1st pari passu charge over current assets of the Company for BDT 1,740 million. 17.2 Payable for expenses and others Withholding tax and vat Utilities Auditor's fee Lease rent Telephone, fax and e-mail Employee expenses d) Hypothecation on plant and machinery for BDT 1,792.5 million. e) Hypothecation (floating charge) for BDT 1,792.5 million. f) Pari passu security sharing agreement for BDT 2,400 million. g) Personal guarantee for BDT 1,820 million. h) Corporate guarantee for BDT 1,960 million. i) Demand Promissory Note and Letter of continuation for BDT 3,476 million. j) 30 June 2019 30 June 2018 Amounts in BDT 1,083,085 1,019,822 35,694 33,214 675,000 675,000 285,869 707,702 57,597 57,597 12,852,792 9,322,793 Falcon Securities Ltd 532,818 532,818 Employees' provident fund 550,808 300,642 Mobil Jamuna Lubricants Limited 4,650 5,471,578 Alif International Agency 164,247 Payable for other operating expenses Others 30,142,357 2,821,518 2,765,865 18,899,831 51,193,635 k) Registered hypothecation over all present and future stocks and book debts of the Company on pari-passu basis with other lenders for the Company only. Standard Chartered Bank charge will be BDT 5,643.25 million in line with fifth modification to stock and book debts. Registered hypothecation for specific charge over plant and machinery and other fixed assets of KPCL-III power plant not less than BDT 1,800 million. 17.3 Payable for interest on loan Standard Chartered Bank Bank Alfalah Limited Citibank N.A. 8,135,708 7,258,151 2,120,069 5,377,088 3,779,510 25,112,838 14,035,287 37,748,077 1) Registered hypothecation over plant and machinery of KPCL-I power plant on pari passu basis with other lenders. Standard Chartered Bank charge will be BDT 2,400 million in line with fifth modification to plant and machinery. 18 Unclaimed dividend 30 June 2019 30 June 2018 Final cash dividend for the year 2009 Final cash dividend for the year 2012 8,399,445 8,399,445 2,231,460 2,231,460 Amounts in BDT Final cash dividend for the year 2013 6,352,460 6,362,149 17 Trade and other payables Final cash dividend for the year 2014 5,981,153 6,058,398 Interim cash dividend for the period ended 30 June 2016 4,581,625 4,627,675 Trade payable (Note - 17.1) Payable for expenses and others (Note - 17.2) Payable for interest on loan (Note - 17.3) 31,673,581 18,899,831 118,710,955 51,193,635 Final cash dividend for the period ended 30 June 2016 Final cash dividend for the year ended 30 June 2017 Final cash dividend for the year ended 30 June 2018 3,518,800 3,553,974 3,969,635 354,907,558 3,301,517 14,035,287 37,748,077 38,336,096 386,140,659 64,608,698 207,652,667 17.1 Trade payable The above amount represents cash dividend for the years 2009, 2012, 2013, 2014, 2015-2016, 2016-2017 and 2017-2018 that has remained unclaimed by the shareholders, which is deposited in dedicated bank accounts and is payable on demand. 19 Provision for income tax Wartsila Switzerland Ltd Marine Power International F.Z.C. Sperre Industri A/S 29,455,663 Opening balance 137,000,000 3,552,565 Provision for the year (Note 7) 3,354,316 15,000,000 152,000,000 Summit Oil & Shipping Co. Ltd 13,550,734 42,987,562 Adjustment made for completion of assessment Closing balance 429,000,000 137,000,000 566,000,000 (137,000,000) 15,000,000 (429,000,000) 137,000,000 United Shipping & Logistic Services Ltd 16,345,291 13,447,926 South Eastern Tank Terminal Ltd Fuel Cost-others 1,671,485 25,912,923 Provision for income tax consists of the following: 106,071 Income year 2018-2019 15,000,000 Income year 2017-2018 31,673,581 118,710,955 Balance at end of the year 15,000,000 137,000,000 137,000,000 113

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