corporate governance development in our market." Originally developed by the OECD in 1999, the Principles have become the international benchmark. They have been adopted as one of the Financial Stability
SEC has been supporting Thai firms in issuing Green Bond, Social Bond and Sustainability Bond. Over the past few years, international capital markets have developed SLB, a sustainable finance product
. Retrospective adjustments from changes in accounting policy Baht (1.33) million. March 31 December 31 2019 2018 Current assets 981.67 927.84 53.83 Non-current assets 1,197.28 1,198.39 (1.10) Total assets 2,178.96
date on January 1, 2020. By this summarization of business operation and financial statement of year 2019 was prepared under standard before the change and does not have retrospective improvements on
งวด (Modified retrospective) และไม่ไดท้าํการปรบัปรุงยอ้นหลงังบการเงินท่ีแสดงเปรยีบเทียบสาํหรบั รอบระยะเวลาบญัชี พ.ศ.2562 ซึง่เป็นแนวทางท่ีสามารถทาํไดต้ามขอ้กาํหนดของมาตรฐานการรายงานทางการเงินฉบบัดงัก
year amounted to Baht 32 million. • Other comprehensive expense amounted to Baht (2) million. • Legal reserve amounted to Baht (3) million. • Retrospective adjustments from changes in accounting policy
Reporting 15 4.5 Verification 16 5.0 External Review 17 ASEAN Sustainability-Linked Bonds Disclosure Checklist 18 3ASEAN SUSTAINABILITY-LINKED BOND STANDARDS 2022 INTRODUCTION The ASEAN Capital Markets Forum1
) Developed internally by the firm? If no, How does the firm ensure that assurance engagements are performed in accordance with auditing standard? How does the firm ensure that audit manual reflect recent
, social, sustainability or sustainability-linked bond or programme, issuers appoint external review provider(s) to confirm the alignment of their bond or bond programme with all the core components of the
) prepare a retrospective price correction report within the business day following the day an investment unit value or investment unit price is found by the mutual fund management company to be incorrect