Climate Bonds Initiative | April 2018 Water Infrastructure Criteria under the Climate Bonds Standard Criteria Document April 2018 ABSTRACT Water infrastructure: What can be certified and under what

impact from TFRS 15 accounting standard, resulting in lower recognition of share of profit by THB 92.3 mm. However, this is merely accounting impact, not related to cashflow from operation. • Financial

profit including share of profit from investments in associates and JVs /3 Excluding FX impact * Including accounting impact from TFRS 15 accounting standard During 3 months and 6 months ended the second

% for the warehouse rental and service business which decreased from 57.0% in the same period of previous year, mainly due to change in product mix between Built-to-Suit and Ready- built facilities. 2

gross margin in was 47.9% which decreased from 61.1% in 2017. The decrease in genuine gross margin, compared to the same period of last year, was mainly due to change in product mix between Built-to-Suit

and services increased by 5.8%, mainly from continuously increase in occupied area of ready-built factories and warehouses. • Revenue and share of profit from sale of investment properties was THB

Reporting Standard No. 11 (Revised 2009) – Construction Contracts, and the Financial Reporting Standard No. 24 (Revised 2012) – Related Party Disclosures. Later, T submitted the rectified and audited

labelling green finance instruments, such as bonds2, loans3, structured products etc. This is its main sphere of application. For making this possible a separate bond or loan standard is needed. Case study

, 2012 to the SET and the SEC Office on March 1, 2013. The financial statements did not comply with the Financial Reporting Standard No. 3 (Revised 2552) Business Combinations. The rectified financial

, 2013 to the Stock Exchange of Thailand (the SET) and the SEC Office on May 15, 2013. The financial statements did not comply with the Financial Reporting Standard No. 3 (Revised 2552) Business