units are divided into several classes, the amount and total value shall also be demonstrated for each class. 6 Clause 6 The essential covenants in part of raising capital of the REIT shall contain at

categorized in different classes by types of returns, refunds, fees or expenses. The name of the REIT shall reflect key characteristics of the trusts. REIT units are required to be listed in SET.  Offer for

และกลยุทธ์การลงทุนของกองทุน โดยคู่มือฯ ฉบ ับนี้ ได ้ ให ้แนวทางการประเม ิน materiality ของ climate risk สำหรับสินทรัพย์ประเภทต่าง ๆ (asset classes) เพ่ือเป็นตัวอย่างด้วย ทั้งนี้ ในการประเมิน relevance

making Key takeaways 21 Stewardship can be delivered across all asset classes There are a variety of stewardship tools that can be utilised by investors Collaboration can strengthen engagement A clear

level of the fund without delay to reflect the actual investment. Investors who seek to diversify his/her investment by investing in a wide range of asset classes. Investors who seek to invest solely in

supports implementation across different asset classes and investment teams. While we believe that sustainable investing will lead to better long-term investment outcomes, there is no guarantee that

classes. Investors who seek to invest solely in Equities, or fixed income securities. Risk profile Risk level Assets that the CIS mainly invests in Type of investors that suit this CIS Type of investors

across all asset classes, at the portfolio and/or asset level, and establish client (e.g. asset owners, beneficiaries), portfolio and real-economy reduction metrics. Set targets for material non-carbon

that methodology is used. 1.6 A CRA should define the meaning of each category in its rating scales and apply those categories consistently across all classes of rated entities and obligations to which a

the transfer of the land ownership. 5. Transaction Size and its consideration The basis for classes of transaction regarding acquisition and disposal of assets are as follows: Criteria based on Net