for testing revenue recognition, and improper sales cut-off. The common errors made by the auditors are discussed below. Construction and property development An auditor failed to detect that an expense

are in The transition concept (and label) is applicable for both whole entities and all of their activities and therefore goes beyond the use of proceeds model common in the green bond market. We

ปฏิบติัไดต้รงกนั ส านกังานจึงขอซกัซอ้มความเขา้ใจในเร่ืองต่าง ๆ ดงัน้ี (1) การก าหนดเวลาในการรับค าส่ังซ้ือขายหน่วยลงทุน (“cut off time”) บริษทัหลกัทรัพยจ์ดัการกองทุน (“บลจ.”) และบริษทันายหนา้ซ้ือขาย

the period that US Federal Reserve would cut the interest rates. However, on 7 August 2019, the Bank of Thailand had announced the policy to cut interest rate which could expect Thai baht to become

Committee, the Bank of Thailand, had cut the policy rate twice, from 1.75% p.a. down to 1.50% p.a. in August, and cut again to 1.25% p.a. in early November. This is the lowest rate, almost equivalent to the

. Climate Targets United Nations’ scientists have indicated we have 8 years to cut global greenhouse gas emissions before reaching the point of no return 1.5°C Global greenhouse gas emissions must be cut to

. Efficiency improvement to cut down the cost and expenses in the second quarter of 2017 resulted in gross profit of 13.82%, an increase of 0.72% from gross profit of 13.10% in the second quarter of 2016. Sales

million Baht in the second quarter of 2017 which decreased from the same quarter last year totaling 30.58 million Baht or 8.45% due to decreased sales. Efficiency improvement to cut down the cost and

531.13 million Baht in the third quarter of 2017 which decreased from the same quarter last year totaling 7.58 million Baht or 1.41% due to decreased sales. Efficiency improvement to cut down the cost and

year totaling 23.01 million Baht or 13.01% due to decreased sales. Efficiency improvement to cut down the cost and expenses in the third quarter of 2017 resulted in gross profit of 15.78%, an increase of