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18. Deferred tax liabilities2012 2011Taka TakaOpening balancePrior year adjustmentAddition during the year198,004,754-74,194,051272,198,805152,716,016(4,951,851)50,397,971198,162,136Reduction of deferred tax on revaluation surplusClosing balance(157,382)272,041,423(157,382)198,004,754Carryingamount onbalance sheetTax baseamount onbalance sheetTaxable/(deductible)temporarydate date differenceTaka Taka TakaAt 31 December 2012-Property, plant and equipment (excluding land):At cost less accumulated depreciationRevaluation surplus2,371,631,417209,908,1962,581,539,6131,254,546,644-1,254,546,6441,117,084,773209,908,1961,326,992,969Provision for staff gratuity (net of payment)Provision for obsolete and slow moving inventoriesProvision for doubtful debtsNet temporary differenceApplicable tax rateDeferred tax liability/(asset)(175,366,283)(28,895,301)(23,574,121)---------(175,366,283)(28,895,301)(23,574,121)1,099,157,26424.75%272,041,423At 31 December 2011-Property, plant and equipment (excluding land):At cost less accumulated depreciationRevaluation surplus1,862,606,304210,544,0812,073,150,3851,055,685,224-1,055,685,224806,921,080210,544,0811,017,465,161Provision for staff gratuity (net of payment)Provision for obsolete and slow moving inventoriesProvision for doubtful debtsNet temporary differenceApplicable tax rateDeferred tax liability/(asset)Prior year adjustmentDeferred tax liability/(asset)(149,138,826)(25,009,411)(23,290,238)-------------(149,138,826)(25,009,411)(23,290,238)820,026,68624.75%202,956,605(4,951,851)198,004,754•70