funds Insurance Low Middle High 0 1 2 3 4 5 6 7 25 -2 7 28 -3 0 31 -3 3 34 -3 6 37 -3 9 40 -4 2 43 -4 5 46 -4 8 49 -5 1 52 -5 4 55 -5 7 58 -6 0 2.7 3.5 4.1 4.4 4.6 4.7 4.7 4.5 4.3 3.9 3.4 2.8 0 1 2 3 4 5

weighted average scores for each TSQC1 element from the first-cycle and the second-cycle of firm-level inspections The SEC found that the audits of listed companies’ financial statements were of high quality

Company Limited Factsheet Information as of XX XX XXXX ABCD Mutual Fund Unit Class SRI Fund Class code Type of mutual fund / Peer group of mutual funds Risk Level Low 1 2 3 4 5 6 7 8 High Risk Profile

statistical information Our focus for 2014 2 4 8 15 19 33 37 40 47 49 Summary of inspection results A. Firm level B. Engagement level A. Firm level B. Engagement level 1 Thai capital market is one of the

that the firm considers as high risk? Please describe the relevant responses to these risks B1 Who is the ultimate shareholder(s) that have ultimate control of the audit firm, and;? B2 Who has the

returns by taking on more market risk deliver less risk- adjusted returns on average. This result echoes the stock-level finding by Saengchote (2017) that Thai stocks with high betas tend to have low alphas

and constraints to clean growth • Pursuing opportunities for greater climate ambition http://www.ukpact.co.uk/ For more information, visit www.ukpact.co.uk Shaping High-Quality Environmental Disclosure

seriously come into question, especially when it involves those with high-level positions. The SEC, then, prefers that audit firms limit their risk exposures by progressively reducing the extent of personal

base on a specific percentage of each level of the net credit balance after deduction of the present value of the collateral, and the NPL amount, which carries a high risk of being uncollectible

believes that this Statement of Intent will aid the public and all capital market stakeholders to understand the SEC’s role and operations, and promote confident participants of the capital market. 2. Vision