Faruk Enterprise availed a loan from Global Commercial Bank Ltd. The present loan outstanding is Tk. 120 lacs. There is 06 lacs taka unrealized interest in the interest suspense account. Other information are as follows :

(i) The market value of mortgaged land is Tk. 80 lacs.
(ii) The value of a Tin shed structure on the land is Tk. 8 lacs.
(iii) The value of pledged goods is Tk. 50 lacs.
(iv) FDR value of Tk. 32 lacs is kept lien against the loan.
(v) Present classification statues: Substandard (SS).

Reqd :