. Calibration of Sustainability Performance Targets (SPTs) 3. Bond characteristics 4. Reporting 5. Verification The SLBP recommend that issuers publicly communicate their rationale for the selection of their KPI

Core Components of the ASEAN 9 Sustainability-Linked Bond Standards 4.1 Selection of Key Performance Indicators 9 4.2 Calibration of Sustainability Performance Targets 10 4.3 Bond Characteristics 13 4.4

SLBs, however, the SLBP provide more detailed indications on the definition and calibration of the Key Performance Indicators (KPIs) and Sustainability Performance Targets (SPTs), and promote a higher

........................................................................................................10 SPTs Calibration ....................................................................................................11 Bond Characteristics, Reporting & Verification

, calibration of the level of ambitiousness of SPTs, evaluated or assessed by third parties, such as specialised research providers or rating agencies, according to an established scoring/rating methodology

has decreased by 6.30% despite total hospital income from general patients increased 8.69% compared with the same period of last year. This is mainly due to the medical-service-fee adjustment caused by

initial quality of the financial statements before getting audited by auditors. If the financial statements are prepared correctly, auditors do not need to propose any adjustment. On the contrary, if the

Framework, it will specify the relevant SPT for that instrument. Failure to achieve the SPT will result in an upwards coupon adjustment or penalty payment on the bond principal, as appropriate, with the

Board 2/2018 on February 22, 2018 has been approved the financial statements for year ended 31 December 2017. The basis for Qualified Opinion cause the effects of adjustment, if any, did not observe the

in blue. No. ORI 94/2018 10 November 2018 Subject: Resolution of the Board of Directors' Meeting No. 12/2561 Adjustment of the Exercise Ratio by adjusting Number of ORI-W1 and approval of the asset