listed companies, audit firms’ focus is on the sufficient supply of able auditors and the implementation of and the compliance with the Thai Standard on Quality Control 1 (“TSQC1”), which is equivalent to
Eiris methodology, the KPIs definitions rely on external references to allow their benchmark and the rationale and process for the KPIs selected are clearly disclosed within the Issuer’s Framework. The
Fund standard deviation Benchmark standard deviation Warning • Investments in the mutual fund are not deposits. • The mutual fund’s past performance does not guarantee future results. 3 years 5 years 10
) Benchmarks: YTD 3 months 6 months 1 year Fund This HK Covered Fund is authorised and under the supervision of the Securities and Futures Commission of Hong Kong. Benchmarks Fund standard deviation Benchmark
supervision of [name of Home Regulator]. Benchmarks Fund standard deviation Benchmark standard deviation Warning • Investments in the mutual fund are not deposits. • The mutual fund’s past performance does not
Duration List of Fund Managers Past performance at specific periods (% per annum) YTD 3 months 6 months 1 year Benchmarks: Fund Benchmarks Peer group average Fund standard deviation Benchmark standard
, evidence form McInnis (2010) suggests that past earnings volatility is not associated with cost of capital, casting doubt on its construct validity as proxy for risk. Konstantinidi and Pope (2014) suggest
❑ Presentation of ESG Information and Analysis CFA Institute Standards of Practice Handbook, Eleventh Edition, “Standard V: Investment Analysis, Recommendations, and Actions” provides guidance on best practices
share (Baht) 0.03 0.06 (0.03) * According to the adoption of Thai Financial Reporting Standard No.9 Financial Instruments since January 1, 2020, the Company reclassified loan from financial institution
defined compared with earnings per share (EPS) from the same quarter of the prior year. • The four quarters lagged earnings benchmark is informed by Graham et al.’s (2005) findings. • Note that, By