remains a process that is unique to each analyst. Analysts have a variety of tools and methods to use for integration, and they must decide for themselves which approach is best based on how they typically

consistent methodologies to allow for meaningful comparisons of emissions over time. Transparently document any changes to the data, inventory boundary, methods, or any other relevant factors in the time

both the bottom-up (or specific company) approach, and the top- down (or systemic issues) method, in designing its annual engagement plan. It is important to note that some companies do remain on

methods by reviewing of both CCPH’s and KPPH’s five year financial projections as well as using both the Discounted cash flow (“DCF”) and Guideline public company method (“GPCM”) in comparison with the book

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

core components of the SLBP. Regardless, in select cases, issuers may choose to combine the Green Bond Principles/Social Bond Principles approach with the SLBP. Transition bonds can be either green bonds

financial methods used to consider the appropriateness of the price to enter into the transaction. The Independent Financial Advisor used 2 financial methods as follows: 1) Book Value Approach 2) Adjusted

. of audit firms being assessed on quality control system according to the risk-based approach. Remark: The increase ratio of auditors in each tier “[+ increase/- decrease]” is derived by the number of

emerging trends and offer alternative implementation methods and examples that may be useful in making the Principles operational. G20/OECD PRINCIPLES OF CORPORATE GOVERNANCE © OECD 2015 13 I. Ensuring the

Adjusted Book Approach method (Book value as of December 31, 2017 is THB 213.55 million) which was appraised by Phet Siam Appraisal Company Limited, an independent appraiser approved by the Securities and