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Management Discussion and Analysis Ensuring Sustainability Commitment to Lead Upholding Accountability Financial Statements 109

Independent audItors’ report
to the members of export-Import bank of malaysIa berhad
(Incorporated In malaysIa)

Auditors’ responsibilities for the audit of the financial statements (cont’d)
We also provide the directors with a statement that we have complied with relevant ethical requirements regarding independence,
and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence,
and where applicable, actions taken to eliminate threats or safeguards applied.
From the matters communicated with the directors, we determine those matters that were of most significance in the audit of the
financial statements of the Group and of the Bank for the current financial year and are therefore the key audit matters. We describe
these matters in our auditors’ report unless law or regulation precludes public disclosure about the matter or when, in extremely
rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of
doing so would reasonably be expected to outweigh the public interest benefits of such communication.

oThEr MATTErS
This report is made solely to the members of the Bank, as a body, in accordance with Section 266 of the Companies Act, 2016 in
Malaysia and for no other purpose. We do not assume responsibility to any other person for the content of this report.

Ernst & young PLT yeo Beng yean
202006000003 (LLP0022760-LCA) & AF 0039 No. 03013/10/2024 J
Chartered Accountants Chartered Accountant
Kuala Lumpur, Malaysia
26 March 2024