it is irritating to read a report by the financial supervisory service (fss) that nearly 50,000 students owe
a combined total of 80 billion won to 40major moneylenders as of june.

여기서 that이 report를 받는 동격의 that인가요?
아 다시 생각해보니 report를 받는 동격의 that인가요?