To whom it may concern
Date: 2nd August 2026
Subject: The procedure for determining the disposal of fixed.
This is to certify that we, Ahamed Shamim & Co., Chartered Accountants, the auditor of Nisshin Transportation Co., LTD. Bangladesh Liaison Office. (BIDA office permission Ref No: OPE-22Sep2024-00004) have audited the financial statements (DVC No.:2509170947AS716220). Nisshin Transportation Co., LTD.
Here we have provided the calculation procedures for the disposal of assets.
Procedures for Disposal of Assets:
Sl. No
Particulars
Cost
Rate
Depreciation
Balance as of 01.07.2024
Addition during the year
Adjustment/ Disposal During the year
Balance as on 30.06.2025
Balance as on 01.07.2024
Charged during the year
Adjustment made during the year
Balance as on 30.06.2025
W.D.V. as on 30.06.2025
1
Furniture and Fixture
143,836
-
143,836
-
10%
1,199
13,628
14,827
-
2
Computer & Computer Equipment
-
76,947
76,947
-
25%
-
14,609
14,609
-
-
Closing Balance on 30 June 2025
143,836
76,947
220,783
-
1,199
28,237
29,436
-
-
Calculation of DisposalClosing Balance of Fixed Assets as on 30.06.2025 = 220,783.00Less: Accumulated Depreciation as on 30.06.2025 = 29,436.00 _____________Carrying Value as on 30.06.2025 = 191,347.00
Less: Sales consideration received = 35,000.00 ______________Loss on Disposal = 156.347.00_
I declare that the above information is correct according to the best of my knowledge.
🗸
_________________________Md. Shamim Ahamed FCA
Ahamed Shamim & Co.
Chartered Accountants
Address: House # 1/B, Road # 08,
Block –I Banani, Dhaka-1213.