. 5 The 17 controversial activities screened by Vigeo Eiris are: Alcohol, Animal welfare, Cannabis, Chemicals of concern, Civilian firearms, Fossil Fuels industry, Coal, Gambling, Genetic engineering

pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other

serves the decision-making needs of users Completeness Relevance Transparency Consistency Account for and report on all GHG emission sources and activities within the chosen inventory boundary. Use

invest in crypto  Corporate manages should consider adopting crypto/block-chain technology in their businesses Limitations •Only short-term returns [-20, 20] are analyzed •Small sample size •Concern on

: Possibility of delisted and rehabilitation companies due to financial instability and going-concern issue. Horizontal Analysis 0 2 4 6 8 10 12 2012 2013 2014 2015 2016 BSIZE ACSIZE 0% 10% 20% 30% 40% 50% 2012

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered

ongoing efforts to push the boundary of stakeholders’ capabilities in the financial reporting ecosystem, we emphasize regular capacity building for the internal staff. As it is our belief that a regulatory

. เงื่อนไขการรองรับผลขาดทุน Trigger event: 2.1 Loss absorption on going concern เมื่อ CET 1 ratio* ต่ ำกว่ำอัตรำที ่ธพ. ก ำหนด ไม่ม ี 2.2 Loss absorption on gone concern เมื่อทำงกำรตัดสินใจเข้ำช่วยเหลือทำงกำร

as oil, gold, or coffee. Consolidation approach: The identification of companies, businesses, organizations etc. for inclusion within the reporting boundary of the responding organization is known as

going-concern basis”) และเมื่อไม่สามารถด าเนินกิจการต่อไปได้ 1 (“loss absorption on a gone-concern basis”) ความเสี่ยงและ ผลกระทบต่อผู้ลงทุนภายใต้สถานการณ์ต่าง ๆ เป็นต้น 2) เปรียบเทียบความแตกต่างของลักษณะ