1. What type of report did the auditor provide?

2. What is the reason for the auditor to submit the above report?

3. In general, what are the causes that make the auditor prepare such kinds of reports?

EY Ernst & Young Middle East P.O. Box 140 10th Floor, East Tower Bahrain World Trade Center Manama Kingdom of Bahrain Tel: +973 1753 5455 Fax: +973 1753 5405 manama@bh.ey.com C.R. No. 29977-1 Building a better working world INDEPENDENT AUDITOR'S REPORT TO THE SHAREHOLDERS OF BAHRAIN MIDDLE EAST BANK B.S.C. Report on the Audit of the Consolidated Financial Statements We were engaged to audit the consolidated financial statements of Bahrain Middle East Bank B.S.C. ("the Bank") and its subsidiaries (together "the Group"), which comprise the consolidated statement of financial position as at 31 December 2019, and the consolidated statement of comprehensive income, cash flows and changes in equity for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. We do not express an opinion on the accompanying consolidated financial statements, Because of the significance of the matters described in the Basis for disclaimer of opinion section of our report, we have not been able to obtain sufficient appropriate audit evidence with respect to the basis of going concern adopted by the Bank; to provide a basis for an audit opinion on the consolidated financial statements