The auditor of the South Bangla Agriculture & Commerce Bank Limited has given the "Emphasis of Matter" paragraphs in the Auditor's Report for the year ended on 31 December, 2020. Emphasis of Matter: We draw attention to Note-5.2 balance with financial institutions includes FDR with International Leasing and Financial Services Limited, Fareast Finance and Investment Limited, Premier Leasing and Finance Limited, FAS Finance Limited and Union Capital Limited amounting total (cont.1)