. Investment policy and strategy Information should be presented briefly and concisely through easily understood words of no more than 1,500 characters, which shall at least be summarized with bullet points as

strategy Information should be presented briefly and concisely through easily understood words of no more than 1,500 characters, which shall at least be summarized with bullet points as follows: • Investment

concisely through easily understood words of no more than 1,500 characters, which shall at least be summarized with bullet points as follows: • Investment policy of a fund should reflect which assets the fund

must be capable of being easily understood by investors. 27. The offering documents of a Hong Kong Covered Fund must be up-to-date and contain information necessary for investors to be able to make an

a Thai Covered Fund must be complete, accurate, fair, clear, and effective. It must be capable of being easily understood by investors. 27. The offering documents of a Thai Covered Fund must be up-to

obligations in relation to our role as investors (for example, as trustees, fund managers, financial analysts)? 3. Is non-financial reporting understood by an asset owner’s fund managers and valued as part of

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

the selected indicators and the associated reporting on its past and future performances. The product or service delivered by Vigeo Eiris is understood as a service of providing information, based on

“business-as-usual” assumptions. • A scenario describes a pathway of development leading to a particular outcome. • Scenario analysis is a tool to enhance critical strategic thinking and should be understood

attract long-term “patient” capital, corporate governance arrangements must be credible, well understood across borders and adhere to internationally accepted principles. Even if corporations do not rely