modules SECTOR MATERIALITY AND RELEVANCE 15 TC FD K EY S EC TO R S Energy Transport Materials Agriculture Finance Oil & gas Coal Electric Utilities OEMs Services Cement Steel Metals & mining Chemicals

- Product quality (properly sampled and analysed for parameters that would affect its use: for example, heavy metals and other biocidal substances, particle size, contamination, stability). • The resulting

stakeholders. This type of information, when combined with financial information, can provide valuable insights to the overall quality of management which is a critical factor in the appraisal of a firm’s

SUBSIDIES SEC Classification : ใชภ้ายใน (Internal) ANALYST FOLLOWING • He & Tian (2013): Analysts make a firm forego valuable long-term investments to meet short-term targets. • Lee & Mo (2020): Earnings

consists of procurement, processing, production and distribution of stainless steel products, metal and non-ferrous metals. As such, assets will be in cash, inventories, trade accounts receivable and

steel products, metal and non-ferrous metals. As such, assets will be in cash, inventories, trade accounts receivable and property, plant and equipment, with details as follows: 2.1.1 Inventories: As at

shareholders. The Thai IOD would like to thank the advisory members for their contributions and suggestions in preparing this valuable manual. Prof. Hiran Radeesri Chairman Thai Institute of Directors

the advisory members for their contributions and suggestions in preparing this valuable manual. Professor Hiran Radeesri Chairman Thai Institute of Directors Association ปจจุบัน องคกรตางๆ ทั้งในระดับ

อ้ม ผา่นการลงทุนในตราสารหรือสัญญาทีให้ผลตอบแทนโดยอา้งอิงกบัสินคา้โภคภณัฑ์ ดงักล่าว 2) Commodities Precious Metals ลงทุนในหรือมีไวซึ้ งสินคา้โภคภณัฑด์า้นโลหะมีค่า เช่น ทองคาํ เงิน และแพลตินมั เป็นตน้ โดย

expensive mutual funds that underperform), but still provides other valuable services that enable a client to achieve his or her goals. While this financial advisor may have failed from a pure alpha