63 75 70 73 62 54 53 50 53 38 46 43 34 30 29 33 64 68 44 57 39 35 42 39 33 25 22 (%) Thailand CG macro category scores - Current compared to 2010 CG rules & practices Enforcement Previous Current 90 80

under the previous Constitution - continue to be applicable and of equal standing with IFRS unless and until they are amended or withdrawn. Therefore, when the term “IFRS” is used in this document, it