The auditor of Prime Islami Life Insurance Ltd. has given the following "Qualified Opinion & Emphasis of Matter" in the audit report of the Company prepared for the year ended on December 31, 2019. Qualified Opinion: 1. As disclosed in note #13.8 & note #17 of the financial statements, there are short term investment with PFI Securities Limited amounting to BDT 1,678,045,201 and Sundry Debtors (PFI Securities Limited) amounting to BDT 153,732,698 respectively. (cont. 1)