“Policy Directions on Sustainability-related Financial Disclosures,” exchanging  the SEC’s sustainability disclosure policy from the regulatory perspectives with expert experience in Thailand and the

the integration of ESG factors, especially climate change, into securities research papers to provide investors with information for making investment decisions. An expert lecturer from CFA Institute

customers expand production and frozen foods customers have more raw material. - Cost of the sales and services from Q2/2016 was 91.52 percent decreased to 88.11 percent on Q2/2017 or decreased 3.41% from

opinion · 2 . Qualified opinion due to (can choose more than one): ( 2.1 Misstatements that are material, but not pervasive, resulting from: ( 2.1.1 selection of an inappropriate accounting policy

Misstatements that are material, but not pervasive, resulting from: ฆ 2.1.1 selection of an inappropriate accounting policy (paragraph ........); ฆ 2.1.2 incorrect use of accounting policy (paragraph........); ฆ

Expert #K* 2! (Hot rolled) 565K9G' GH56Q 4F'8G'X'6+S'' (hot-rolled coil) '2T 'XFH2( 1/2559 JOH 2( 2/2560 8541'4' T65K9G' &29$(&' 2( 1/2559 kuv'21 1GFH6Q'2(%89 2/2559 2F5 12 G8 51EH'2(%89 3/2559

half of all directors shall be independent from appraisal professionals and such directors shall comprise of: (a) an expert in the field of the asset appraisal; (b) a user of the appraisal report; (c) a

, having obtained sufficient and appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are material, but not pervasive to the financial statements ; from ( 2.1.1

://market.sec.or.th/public/idisc/en/Enforce Criminal Complaint Filed with an Inquiry Official Dated 17/04/2018 entries or failed to enter any material statement in the documents of POLAR. In addition, they attempt to

existence, and that the material facts which should be disclosed have not been concealed. The language used for the initial submission of information or documentation to the SEC Office under this Notification