to ESG analysts and all investment teams. Why We Engage • Value Creation: On behalf of our clients, we engage companies with an outcome oriented approach to mitigate risks and support long-term returns

directed TIES to rectify its 2014 financial statements due to the auditor?s qualified opinion in relation to the construction cost reports for construction contracts not prepared in accordance with its

not lose the money if making investment decision on the advice. Furthermore, {A} failed to immediately submit orders to close out derivatives positions as directed by the client, causing the client to

accessibility. A concerted effort was also directed towards elevating investor awareness and education in the realm of bond investment. The overarching aim was to strengthen the credibility of the Thai bond

statements. Accordingly, TIES must submit to the SEC and publicly disclose the financial statements, urgently. Earlier, the SEC had directed TIES to rectify its 2014 financial statements due to the auditor’s

would be expected to generate $40,000 in the first year. If inflation during the first year was 3%, the actual cash flow amount in year two (in nominal terms) would be $41,200. Under this approach the

.......................................................................................... 5 Determining the Initial Approach to a Company ................................................................................................ 7 Tailoring Your Engagement Plan

while the quality and price are reasonable. Also the Company has a plan to increase sales channels via E- Commerce in order to provide convenience to the customers who are the target to easily approach to

Bangkok, July 23, 2015 ? The SEC has announced organizational restructuring to be more responsive to needs of each stakeholder group. By adopting an ?end-to-end? approach, the restructuring will

. However, Mr. Suphanan failed to perform his duty as directed and submitted a clarification letter to the SEC. The SEC considered his explanation inadmissible. The SEC has viewed that Mr. Suphanan’s