The auditor of the Agni Systems Ltd has given the "Emphasis of Matter" paragraphs in the Auditor's Report for the year ended on 30 June 2020. Emphasis of Matter: 1. as stated in Note # 11.2, the company has shown advance to Songbird Telecom Limited an amount of Tk. 6,06,49,238 as on 30.06.2019 and Tk. 3,00,45,000/- as on 30.06.2020 respectively given to Songbird Telecom Limited an Associate of Agni Systems Limited from time to time as(cont.1)