financial disclosure system of the entities and auditors, the SEC has revised the rules on approval of auditors by prescribing additional qualifications and prohibited characteristics of auditors, as well as
(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
required; Analyzing and assessing financial positions and the operational results of the business activities, as well as impacts on the shareholders, to come up with recommendations for the shareholders to
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