modification taking effect unless doing so would negatively impact the integrity of a credit rating by unduly delaying the taking of a credit rating action. In either case, the CRA should disclose the material
or services between corresponding periods. 3. Describe the impact of inflation, if material. If the currency in which financial statements are presented is of a country that has experienced
percentage of sales from the prior year. However, he did not include as part of the cost of the sales commission, which has a significant influence in determining the cost to sell. Therefore, not figuring in
have a huge influence on the economy and are one of the key drivers of sustainable growth in Thailand. Importantly, green investments are not only beneficial for the environment, but they also impact
events in the development of the issuer’s business that could have an impact on its ability to fulfill its obligations on the debt securities or affect its solvency. Include discussion about the nature and
expenditure of governmental sector and consumer of private sector. Those economic conditions influence the previous Quarter / that the Group gained more revenue from product distribution and service business at
and experiences among experts to keep up with development of accounting principles having effect on financial information disclosure. Vorapol Socatiyanurak, SEC Secretary-General said that the seminar
Thailand’s transition to a low-carbon economy will require greater investments with sustainability impact for which responsible capital markets are best-placed to provide.To get there, SEC Thailand
the CRA. 3.3 A CRA should disclose a material modification to a credit rating methodology prior to the modification taking effect unless doing so would negatively impact the integrity of a credit rating
efficient allocation of resources. It focuses on the quality and consistency the different elements of regulations that influence corporate governance practices and the division of responsibilities between