[Attachment-01] Summary of Fixed Assets

[Difference of Fixed Assets ] Summary of Fixed Assests Miura Liaison Office & Miura Bangladesh Annxure 02 Sl. No: | Particulars | Miura Liaison Office Recogniation of Sales Invoice | Particulars | Miura Limited Company Recogniation of Purchase Invoice | Difference | Remarks Amounts | Amounts 01 | Computer & Computer Equipments | 3,784,007 | Computer & Computer Equipments | 111,126 | Sales Invoice Attachment 01 02 | Furniture & Fixture | Furniture & Fixture | 1,255,204 03 | Office Equipment | Office Equipment | 1,349,819 04 | N/A | Inventory | 1,067,585 | -1,067,585 3,784,007 | 3,783,734 | - [Sheet1] Summary of Fixed Assests Miura Liaison Office & Miura Bangladesh Annxure 01 Sl. No: | Particulars | Audit Report Liaison Office 31st March 2025 | Audit Report Limited Company 31st March 2025 | Difference | Remarks Amounts | Amounts 01 | Computer & Computer Equipments | 385,786 | 111,126 | 274,660 02 | Furniture & Fixture | 1,714,170 | 1,255,204 | 458,966 03 | Office Equipment | 902,495 | 1,349,819 | -447,324 04 | Software | 31,343 | - | 31,343 3,033,794 | 2,716,149 | 317,645 Summary of Fixed Assests Miura Liaison Office & Miura Bangladesh Annxure 02 Sl. No: | Particulars | Miura Liaison Office Recogniation of Sales Invoice | Audit Report Limited Company 31st March 2025 | Difference | Remarks Amounts | Amounts 01 | Computer & Computer Equipments | 3,784,007 | 111,126 | 3,672,881 | Sales Invoice Attachment 01 02 | Furniture & Fixture | 1,255,204 | -1,255,204 03 | Office Equipment | 1,349,819 | -1,349,819 04 | Inventory (Note: 01) | 1,067,858 | -1,067,858 3,784,007 | 3,784,007 | - Note 01: | In Audit Report of Miura Liaison Office had no any amounts for Inventories. Because of having Liaison office Status, Miura Liaison Office can not have inventories in Audit Report and some portion of this Inventory is out of the accounts. That's why there is no inventory amounts in Audit Report of Miura Liaison Office. But the problem is at the time of Liaison office closing, Liaison Office received money from Miura Bangaldesh for Inventory sold amounts 1,067,858 BDT including money received ffrom sales of Fixed Assests 2,716,149 BDT. Total amounts 3,784,007as per Sales Invoice. As Miura Liaison Office alraedy received Money from Miura Bangaldesh and didn't have any inventories in Miura Liaison Office Audit Report. Due to this reason, Thoes amounts recived as sale of inventory, considered as amounts received from sale of fixed assets. So, from the Liaison Office prespective, what amounts received from Miura Limited Comapny had been considered solely recived from sale of Fixed Assets not considered received from sales of Inventory. So, Based on the Liaison Office prespective Total Assets Transfered to Miura Limited Comapany is (1,067,858+ 2,716,149)= 3,784,007 BDT. This same amounts should be recognized in Audit Report of Miura Bangaldesh as Fixed Assets. But the issue is, From Miura Limited company's prespective, The whole amounts is not Fixed Assets. Rather only 2,716,149 BDT is Fixed Assets and 1,067,858 BDT is Inventory which is also the actual senarion and based on this Miura Limited comapny has been completed Audit Report. (See Note: 04 & 07 of Miura Limited Company Audit Report, 31st March 2023)- Attatchment 02. Due to the different recognition point of view, discripencis occurd between Liaison Office and Limited company.