written by such board of directors. In case of any material amendment, change or modification to such policy and plan, intermediaries shall comply with the requirement set out in the first paragraph (1) or
written by such board of directors. In case of any material amendment, change or modification to such policy and plan, intermediaries shall comply with the requirement set out in the first paragraph (1) or
period, as previously issued, included a qualified opinion, a disclaimer of opinion, or an adverse opinion and the matter which gave rise to the modification is unresolved ( 2.3.1 corresponding figures are
their experiences to support effective adaptation regarding ITGC issues for auditors to perform an audit of financial statements more efficiently. Strengthening Competency of CFOs and Audit Committees
(biodiversity conservation) และ 3) ลดและแกไข ปญหาการเปล่ียนแปลงของสภาพอากาศ (climate change adaptation) สํานักงานจึงเห็นควรกําหนดหลักเกณฑ การเสนอขายตราสารหนี้เพื่อรองรับ Green Bond โดยใชเคร่ืองมือในการกํากับ
external reviewers. It refers to eligible Project categories contributing to five high level environmental objectives (climate change mitigation, climate change adaptation, natural resource conservation
climate change adaptation in 2021 version: “including efforts to make infrastructure more resilient to impacts of climate change” • “Eco-efficient and/or circular economy adapted products production
and adaptation aspects of financial products is not straightforward. The benefit of having an authoritative standard eases decision-making and focuses attention on credible climate change solution
........................................................................................................... 68 4. Need for more investment in climate change mitigation, adaptation and resilience
to FX Gain5 (31.4) 0.0 N/A 3.8 0.0 N/A One-time Accounting Adjustment6 0.0 0.0 N/A 0.0 (59.8) -100.0% Impact of Accounting Standard (TFRS 9 and TFRS 16) (6.1) 0.0 N/A (8.9) 0.0 N/A Normalized Net