SI.
No
1
2
ahamed shamim&co.
Chartered Accountants
Subject: The procedure for determining the disposal of fixed assets.
This is to certify that we, Ahamed Shamim & Co., Chartered Accountants, the auditor of Nisshin
Transportation Co., LTD. (Bangladesh Liaison Office) with BIDA office permission Ref No: OPE
22Sep2024-00004, have audited the financial statements of Nisshin Transportation Co., LTD.
(Bangladesh Liaison Office) for the year ended 30 June 2025 (DVC No.:2509170947AS716220).
Here we have provided the calculation procedures for the disposal of assets.
Particulars
Furniture
and Fixture
Computer &
Computer
Equipment
Closing Balance
on 30 June 2025
Balance
as of 01
July
2024
143,836
Addition
during
the year
76,947
Principal
To whom it may concern
143,836 76,947
Cost
Md. Shamim Ahamed FCA
Procedures for Disposal of Assets
Adjustment
|Disposal
During the
year
143,836
76,947
Less: Sales consideration received
Loss on disposal
220,783
Balance
Closing balance of fixed assets as on 30.06.2025
as on
30 June
2025
Less: Accumulated depreciation as on 30.06.2025
Carrying value as on 30.06.2025
Rate
10%
25%
Balance
as of 01
July
2024
Calculation of Disposal
1,199
1,199
Depreciation
Charged
during
the year
13,628
Date: 03 August 2026
14,609
28,237
Adjustment
made
during the
year
14,827
14,609
I declare that the above information is correct according to the best of my knowledge.
29,436
House 1/B, Flat 1A, Road -8, Block -1, Banani, Dhaka -1213
Balance
as on
30 June
2025
= 220,783
= (29,436)
= 191,347
= (35,000)
156,34Z
W.D.V.
as on 30
June
2025
Phone: +88 02 222270289, Cell: +8801974007447, E-rnail: mail@asCcabd.com,ahamedshamimnco@gmail.com
www.asCcabd.com