for trade receivables, or a portion of trade receivables where it considers that, based on the evidence available to it, there is a reasonable chance that it will not be fully recovered. There can be no
the GBP to promote best practice. 4 Reporting Issuers of SLBs should publish, and keep readily available and easily accessible: - up-to-date information on the performance of the selected KPI(s
other stakeholders can refer to case studies and examples through links that can be found in the sustainable finance section of ICMA’s website. Definitions of Social Projects may also vary depending on
(remuneration) may not be refunded in an amount equals to the capital in which the management company is authorised to manage 4. Prospectus There should be a rule of practice for examining the accuracy and
sustainable growth of the Thai capital market and economy. For example, enhancing potential and strengthening the financial reporting system of the Thai capital market to be on par with other countries
particular, rules on proxy and mail voting should be liberalised, and the integrity of the voting process should be strengthened. Greater use of technology for both the dissemination of meeting materials and
the time- on period has to be considered. • The records of key audit partner’s time-on period is not complete or • Inappropriate detail in manual and database on this matter may expose the audit firm
the English translation is strictly for reference. Accordingly, the SEC Office cannot undertake any responsibility for its accuracy, nor be held liable for any loss of damages arising from or related to
UNOFFICIAL TRANSLATION Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference. Notification of the Office of the
certain Green Projects may have social co-benefits, and that the classification of a use of proceeds bond as a Green Bond should be determined by the issuer based on its primary objectives for the