The auditor of the Agrani Insurance Co. Ltd. has given the "Qualified Opinion" & "Emphasis of Matter" paragraphs in the Auditor's Report for the year ended on 31 December 2020. Qualified Opinion: 1. The Company has recorded a receivable of Premium Control worth BDT 112,375,365 as at December 31, 2020 (BDT 112,531,967 as at December 31, 2019) on the Statement of Financial Position under Sundry Debtors. (cont.1)