% 38% 110% 11% 0% 20% 40% 60% 80% 100% 120% Energy Health Finance Property Electronic ICT Commerce Hotel Transport Food SET Index Forward EPS Growth https://www.sec.or.th/TH/Documents/Seminars/seminar

guidance on how these principles can be approached and may be delivered. While practice will vary in detail between national markets, the principles that underlie high standards are constant. Good practice