) (45.5) N.A.(
วามสําคญัในการตรวจสอบงบการเงินเรืองทีสําคญัทีสุดในการตรวจสอบงบการเงิน 1 2 “Most Significant Matter of current period” 28 การกาํหนด KAM 2 เรืองทีผูส้อบบญัชีใหค้วามสําคญัในการตรวจสอบงบการเงิน เรือง
reviewed by the technical working group in Q2 2015. No retrospective changes will apply to bonds certified through the current criteria. Guidelines on calculating allowable non-solar energy use under Climate
details: ● The current scope of waste management assets and projects eligible for certification under the Climate Bonds Standard – see Section 2; ● The Climate Mitigation and Adaptation & Resilience
calibration of the SPTs. In particular, this means that the KPIs should still be “relevant, core and material to the issuer’s overall business, and of high strategic significance to the issuer’s current and/ or
” and similar expressions are generally intended to identify forward-looking statements. Forward-looking statements are based on current expectations and assumptions which may or may not prove to be
governance principles and guidance reflecting current international standards and best practices for responsible and effective stewardship over investments by Institutional Investors. Implementation of the I
survey of institutional asset owners is conducted in January 2014. The 181 asset owners included in the study were drawn from Europe (52%) and North America (48%). Usage of Strategic Betas Current
which suggests that price is the sum of current book equity value plus discounted future abnormal earnings. A straightforward interpretation of Ohlson’s (1995) model is that, ceteris paribus, an increase
current AT proportion in developed markets was expected to be around 80-85%. Source: Aite Group and Goldman Sachs Global Investment Research % of market turnover 70% 60% 50% 40% 30% 20% 10% 0% US Europe