) Investment in infrastructure assets directed for benefitting the public on a large scale (the same consideration criteria as applied for IFFs, mutatis mutandis) *Greenfield herein refers to infrastructure
large X ≥ 30% requiring a resolution of approval by the unitholders T ransactions with REIT Manager and Related Party Transactions (RPT) with REIT Manager: Acquisitions or disposals of principal
a large scale (the same consideration criteria as applied for IFFs, mutatis mutandis) *Greenfield herein refers to infrastructure projects which have not yet generated commercial revenue
(IFIAR) Financial Accounting Standards Board (FASB) International Accounting Standard Board (IASB) Supporting Accounting Profession to be in line with International Standards Auditor Supervision
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
prescribing that the auditor to be approved by the SEC must be attached to audit firms having audit quality control system in accordance with the prescribed standard. The rules and regulations on approval shall