performance over time for which a minimum of 3 years, where feasible, of measurement track record on the selected KPI(s) is recommended and when possible forward-looking guidance on the KPI, and - the issuers

eligible Green Projects should provide clear environmental benefits, which will be assessed and, where feasible, quantified by the issuer. In the event that all or a proportion of the proceeds are or may be

appropriately described in the legal documentation for the security. All designated Green Projects should provide clear environmental benefits, which will be assessed and, where feasible, quantified by the issuer

basis; (iii) Externally verifiable; and (iv) Able to be benchmarked, i.e. as much as possible using an external reference or definitions to facilitate the assessment of the SPTs level of ambition. 4.1.4

. B. Where feasible, the project prioritises natural features over nature-based features. Such features include the protection, restoration, expansion, and/or creation of natural systems and processes

the KPI against the SPT; and any other relevant information which may enable investors to monitor the progress of the selected KPI. Information may also include when feasible and possible: a qualitative

2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive

refinance sustainability-linked loans. 1-4 What is the interplay of “use-of-proceeds” and “sustainability-linked” bonds? Can they be combined if need be? It is possible to combine a “use of proceeds” approach

appropriately described in the legal documentation of the security. All designated eligible Social Projects should provide clear social benefits, which will be assessed and, where feasible, quantified by the

possible successor(s). (b) “CIS” means a collective investment scheme. (c) “Covered Entity” means a Covered Fund and/or Covered Management Company. (d) “Covered Fund” means a Thai CIS and/or a Hong Kong CIS