monitor achieved impacts are encouraged to include those in their regular reporting. Voluntary guidelines aiming at a harmonized framework for impact reporting exist for energy efficiency, renewable energy

/or assumptions used in the quantitative determination. Issuers with the ability to monitor achieved impacts are encouraged to include those in their regular reporting. Voluntary guidelines aiming at a

standards or regulations Post-issuance documents (annual report, sustainability report, external reviews, website,…) Recommended Reporting4 Regular & easily accessible disclosure, at least annually, and in

, the SEC implements the procedures for increasing the quality of their work on a continuing basis. This includes regular inspection of audit firms’ quality control system and random inspection of

through the training sessions, seminars, and issuances of practical guidance to relevant stakeholders, the SEC emphasized the meetings with audit firms in the capital market together with regular exchanges

volatility, effectively assume this risk. Structured securities are complex instruments, typically involve a high degree of risk and are intended for sale only to sophisticated investors who are capable of

operation of company or arising from regular operation of the company, including other activities related to the business operation or carry out of such work. In a case of having a net loss, it shall

profit (loss) from activities which is a part of business operation of company or arising from regular operation of the company, including other activities related to the business operation or carry out of

cash in the parenthesis. 7. Profit (Loss) from ordinary activities means profit (loss) from activities which is a part of business operation of company or arising from regular operation of the company

review function made up of one or more senior managers responsible for conducting a rigorous, formal, and periodic review, on a regular basis pursuant to an established t credit rating methodologies