applied the Thai Financial Reporting Standard No. 15, subject to Revenue from Contracts Made with Customers ("TFRS15") which was effective on January 1, 2019. As a result, the Company was required to record

timely manner. Impact from Changes in Accounting Policy From 1 January 2020, the Group has adopted Thai Financial Reporting Standard - Financial instruments group and Thai Financial Reporting Standard No

and social development, the issuer must comply with an internationally recognized standard. For example: (a) Green Bond : ASEAN Green Bond Standards (ASEAN GBS) or International Capital Market

improved supervisory standards in many areas, including debts offerings, communicating expectations for securities business intermediaries to provide standard services for clients? best interest (putting

เอกสารรับฟงความคิดเห็น เลขท่ี อจต. 27/2561 เร่ือง รางแบบและคูมือที่เกี่ยวของกับการเปดเผยขอมูลของผูออกตราสารหน้ี เพื่อใหสอดคลองกับ IOSCO standard และรองรับการประเมิน FSAP เผยแพรเมื่อวันที

accounting policies due to Thai Financial Reporting Standard No. 16 (TFRS 16) which is made effective in the current period. As a result, the company has the right of use assets of 41.4 million baht and

baht or 5.5 percent compared to non-current assets as of December 31, 2019. The significant change occurred from changes in accounting policies due to Thai Financial Reporting Standard No. 16 (TFRS 16

organizations preparing a GHG emissions inventory. There are 2 main standards for companies and organizations: the Corporate Standard and Corporate Value Chain (Scope 3) Standard. ○ The Corporate Standard was

(e.g. crop cultivation and planted trees) Agriculture Criteria Climate Bonds Standard 2021 PAGE 1 Scope AGRICULTURE CRITERIA Climate Bonds Standard 4. Agricultural outputs (e.g. grains, vegetables, fibre

Bond Standard, Guidelines for the Conduct Assessment and Certification of Green Bonds (Interim) jointly issued by the People’s Bank of China and the China Securities Regulatory Commission, the draft EU