5 From the matters communicated with those charged with governance, I determine those matters that were of most significance in the audit of the consolidated and the Bank only financial statements of the current year and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. (Chanchai Sakulkoedsin) Certified Public Accountant Registration No. 6827 KPMG Phoomchai Audit Ltd. Bangkok 23 February 2022 249 Form 56-1 One Report 2021
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