28. ¹[(1)] All loans granted to an industrial concern in foreign currency shall be repaid in accordance with such terms and conditions as may be determined by the Board either-(i) in the currency in which they were granted; or ²[(ii) in Bangladesh currency at the rate of exchange prevailing on the date of payment or at such other rate as the Government may, by order, determine from time to time in this behalf.] ³[(2) Any loss incurred by, or profit accrued to, the Sangstha in connection with any foreign currency borrowed by it under clause (2) of Article 26 due to any fluctuation in any exchange rate shall be on the account of the recipient from the Sangstha of the foreign currency borrowed by it. (3) The Sangstha may adopt an insurance policy to cover the risk of loss due to fluctuation in the exchange rate of the foreign currency borrowed by it under clause (2) of Article 26 and the recipient from the Sangstha of such foreign currency shall pay such premium for the insurance policy as the Sangstha may determine.]