social bonds to be labelled as ASEAN Social Bonds. In this respect, Issuers who wish to issue and label social bonds as ASEAN Social Bonds must demonstrate compliance with the ASEAN SBS. Thus, the ASEAN
practices; reduction of food loss and waste; and improved productivity of small-scale producers) • Socioeconomic advancement and empowerment (e.g. equitable access to and control over assets, services
-scale producers) • Socioeconomic advancement and empowerment (e.g. equitable access to and control over assets, services, resources, and opportunities; equitable participation and integration into the
and social responsibility (ESR) and respect for human rights, to increase confidence and Thai capital market standards for the benefit of sustainable growth. The seminar featured special talks by local
act as the loss buffer. The position risk calculation with respect to general market risk and specific risk for various investment including equities, debt instruments, and investment units will be
unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT Sunhub Mining International (SMI), an associated company, and share of loss of investment in SMI
and Q1/2014 financial statements respectively due to limitation on their scope of audit/review. Accordingly, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to
, or business operators under the supervision of SEC, to have awareness of operating business with good governance, social and environmental responsibilities and respect for human rights. The priority
information recording system with respect to derivatives trading, especially pre-trade information and post-trade information in order to support monitoring and examination after derivatives trading (audit
appropriate trainings and experiences. Opportunity for career advancement The SEC’s past inspections suggested that some audit firms had difficulties implementing their succession plan due to their unbalanced