The auditor of the Asia Pacific General Insurance Co. Ltd has given the "Emphasis of Matter" paragraph in the Auditor's Report for the year ended on 31 December 2020. Emphasis of Matter: The company presented the value of Investment in Shares at Fair Market Value Tk. 148,941,996 according to IFRS 13 as well as restated the value of Investment for the corresponding year Tk. 185,012,372 from Tk. 267,215,033. (cont.1)