likely to leave EY in 2020. H2: KPMG’s existing clients are more likely to leave KPMG in 2020. H3: EY’s existing clients are more likely to leave EY for other Big 4 companies in 2020. H4: KPMG’s existing

Relationships and Specific Engagements) 4. (Human Resources) 5. (Engagement Performance) 6. (Monitoring) 9 6. 3 AQIs AQIs AQIs AQIs AQIs AQIs AQIs AQIs AQIs KPMG 2563 - 2564 AQIs 1. * KPMG 2563 Big 4 (partner)1

AQIs AQIs AQIs AQIs AQIs AQIs AQIs EY 2563 - 2564 AQIs 1. * EY 2563 Big 4 (partner)2 28 1,113 1.91% - 5.64% 1.57% - 7.20% EQCR) 11 187.5 0.16% - 2.2% 0.32% - 2.5% 72.5 7,520.7 9.44% - 24.6% 3.89% - 21.36

. TAS 36 Impairment of Assets is voted by financial statements preparers as the most likely accounting standard that causes financial statement adjustments. Other top voted standards are TAS 12, TAS 8

held by the Company to Big C Retail Holding Company Limited (“Big C Retail”) at THB 180.00 per share, which is the agreed price between the Company and Big C Retail, and is also higher than the 30-day

Local firms 20 Firms 9% 37%54% (27 Auditors) 285 Thai auditors (104 Auditors) 3 Foreign auditors 1 International firm International firms 5 Firms Big 4 firms 4 Firms At the end of 2020, there were 288

teams are 1.7 times more likely to be leaders in innovation in their industries, driving growth and competitive advantage. • Companies with inclusive policies appears as having a lower turnover rate

of useful insights with auditors. In 2019, the SEC organized meetings to discuss significant matters and visited audit firms, both big audit firms and Thai audit firms, to exchange knowledge and

invest and operate in that business. Including the payments of trade accounts receivable is likely to be delayed over the previous year partly due to the increase in trade accounts receivable of health and

sectors consists of Big Corporate and Corporate Loan, SMEs and SSME Loan, and Retail Loan. LH Financial Group Public Company Limited Management Discussion and Analysis for the Second Quarter ended 30 June