How to report in audit report for nin creation of charge on asset

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A pvt ltd co has taken the loans from nbfc in f y 18.19.one of the condition for granting this loan was to create a charge.but without such charge...company has been given such loan and charge on asset is pending and it is now more than 360 days.
In audit report of such company, as an auditor , where need to report this non compliance...in sa 701 key audit matter? Or sa 706 emphasis of matter or sa 705 modified opinion or in caro which clause?

Plz guide.