The auditor of Meghna Life Insurance Co. Ltd. has given the following Emphasis of Matter in the audit report of the Company prepared for the year ended on 31 December 2019. Emphasis of Matter: In forming our opinion on the financial statements, which in not modified, we considered the matter and the fact that as per the statement of financial position in Note # 8.00 the company reported unpaid dividend Tk. 12,478,989. (cont. 1)