classification of a use of proceeds bond as a Green Bond, Social Bond, or Sustainability Bond should be determined by the issuer based on its primary objectives for the underlying projects. It is important to note
/Loans ▪ “Use of Proceeds” Transition Bonds/ Loans ▪ Target-linked Bonds/ Loans 6 Potential Loan Portfolio Classification through Thailand Taxonomy 6 Source: Bank of Thailand, Krungsri EXISTING 100% Bank’s
of a classification system of economic activities deemed as environmentally sustainable (Thailand Taxonomy), which aims to foster growth and investment in environmental and social themed projects
standard for a Non-Publicly Accountable Entities, such securities company may prepare financial statements following expense classification by function form - single layer, according to the Notification of
Accounting Renewable Energy Sustainable Product Classification 2018 Internal carbon pricing Process Safety EcoVadis Assessme nt 2015 Sustainability Governing Structure DJSI structure Sustainability Risk
Scheme amendment Increases in registered capital and scheme capital Classification of investment units Conversion of a Closed-End to an Open-End fund Amalgamation and merger of mutual fund Procedures in a
registered capital and scheme capital Classification of investment units Conversion of a Closed-End to an Open-End fund Amalgamation and merger of mutual fund Procedures in a case of defaults of debt
registered capital and scheme capital Classification of investment units Conversion of a Closed-End to an Open-End fund Amalgamation and merger of mutual fund Procedures in a case of defaults of debt
rate Classification and measurements of financial instruments into following categories: Amortised cost, fair value through other comprehensive income (FVOCI) and fair value through profit and loss
Thailand Taxonomy Board The Thailand Taxonomy Board is established to develop Thailand Taxonomy, a classification system of economic activities deemed as environmentally-sustainable. The Board