Type of securities : Common share | Effective Date : 19/01/2024 | Close Selling Date : 02/02/2024

The Securities and Exchange Commission (SEC), in collaboration with the Federation of Accounting Professions under the Royal Patronage of His Majesty the King (TFAC), organized a seminar for

ประเภทหลักทรัพย์ : หุ้นสามัญ | วันที่มีผลใช้บังคับ : 19/01/2567 | วันที่ปิดการขาย : 02/02/2567

new accounting standard TFRS9: Credit risk model, asset classification criteria, provisioning, capital calculation system and economic factor determination have been developed in accordance with the

result of expected credit losses instead of recognizing losses when they occur under the former accounting policies. When recognizing expected credit losses on the Company’s financial assets, it is no

income. 2. Impairment of financial assets TFRS 9 requires entities to estimate impairment as a result of expected credit losses instead of recognising losses when they occur under the former accounting

adequacy of the company’s corporate governance and control should be examined.”Mr. Suphot Singhasaneh, Secretary-General, Federation of Accounting Professions under the Royal Patronage of His Majesty the

classification, measurement of financial assets and financial liabilities, impairment of financial assets and hedge accounting, KBank’s consolidated net profit for the first quarter of 2020 totaled Baht 6,581

Outlook for 2018 1 1.2 Banking Industry, Competition and Emerging Risks 2 1.3 Regulatory Changes 5 2. Risk Management and Risk Factors 8 2.1 Overall Risk Management 8 2.2 Risk Management 11  Credit Risk

Industry and Competition 2 1.3 Regulatory Changes 2 2. Risk Management and Risk Factors 6 2.1 Credit Risk Management 6 2.2 Market Risk Management 6 2.3 Liquidity Risk Management 7 2.4 Other Risks Management