(IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board (IASB) Supporting Accounting Profession to be in line with International Standards Auditor Supervision
interests Conflict of interests Solutions Related party transactions The pricing of the RPT must be determined with reference to the market price; A clear contract and policy is made; Fair
maturity date (puttable option). Interest rates shall be fixed and clearly specified. There shall be no clauses of paying interest rates varied according to other reference factors (as specified in clause 13
as follows; (1) Fast Track: auditors who a) are under supervision by an audit oversight authority that has same auditor oversight standard as that of the SEC, and b) have experience in auditing and
พลังงานสะอาด Standards / Principles / Guidelines Climate Bond Standard Version 3.0 ENG THAI (unofficial) (Nov 2018+update Dec 2019) Sector Criteria - Transport (version 1.0) ENG THAI (unofficial
additionally or differently from the operating standard prescribed by AIMC. Authority of the SEC Fund managers Mutual fund performance measurement Preparation of financial reports of mutual fund Prescription of
Standards / Principles / Guidelines ASEAN International Capital Market Association (ICMA) ASEAN Sustainability Bond Standard (2018) ENG Sustainability Bond Guidelines (2021) - latest ENG THAI