The auditor of the Jamuna Oil Company Limited has given the "Qualified Opinion" & "Emphasis of Matter" paragraphs in the Auditor's Report for the year ended on 30 June 2020. Qualified Opinion: 1) The Company's Trade Receivables are carried forward in the statement of financial position amounting to Tk. 1,365,287,938. Out of which Tk.134,578,955, Tk.50,100,405 and Tk.5,770,737 remaining as receivable from Power Development Board, (cont.1)