This document provides accounting information from a company for the years 2010 and 2011. It states that as of January 1, 2010 the company had outstanding and abnormal losses of BDT 2,100. By December 31, 2010 the total outstanding losses for the year were BDT 1,100 and total receivables were BDT 35,000. As of December 31, 2011 outstanding losses were BDT 1,400 and total receivables were BDT 55,000. It provides questions to calculate abnormal loss provisions for 2010-2011 and prepare related accounting entries.