The auditor of the Kohinoor Chemicals Company (Bangladesh) Ltd has given the "Emphasis of matters" paragraphs in the Auditor's Report for the year ended on 30 June, 2021. Emphasis of matters: Without qualifying our opinion, we draw attention to Note # 25 to the financial statements which describes the unclaimed dividend balance Tk. 25,929,192 were not kept in separate bank account as per directive of BSEC No. BESC/CMRRCD/2021-386/03, Dated, 14 January 2021. (cont.1)