instruments, financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities. Disclosure requirement that enable the users of financial statements to evaluate how
. Notification of the Office of the Securities and Exchange Commission No. SorRor. 26/2555 Re: Provisions relating to Particulars, Terms and Conditions in a Trust Instrument of Real Estate Investment Trust
-handbooks/climate-transition-finance-handbook Sustainability Bond Definition Sustainability Bonds are any type of bond instrument where the proceeds or an equivalent amount will be exclusively applied to
Thailand_taxonomy_guideline EN Thailand Taxonomy is a reference tool that can be applied to both entity and project level. The following steps will guide how to evaluate your entity/project if it is
://www.icmagroup.org/green-social-and-sustainability-bonds/executive-committee-and-working-groups/ Sustainability-Linked Bond Definition Sustainability-Linked Bonds (“SLBs”) are any type of bond instrument for which the
(e.g., spouse, domestic partner, or dependent), or an entity managed by the employee (e.g., a trust): a. Holds or transacts in a trading instrument issued by the rated entity or obligor; b. Holds or
supplemented by the Guidance Handbook. Social Bond Definition Social Bonds are any type of bond instrument where the proceeds, or an equivalent amount, will be exclusively applied to finance or re-finance in
bond instrument for which the financial and/or structural characteristics (i.e., coupon, maturity, repayment amount) can vary depending on whether the issuer achieves predefined Sustainability
Guidelines for External Reviews, which are supplemented by the Guidance Handbook. Green Bond Definition Green Bonds are any type of bond instrument where the proceeds or an equivalent amount will be
Bond Definition Green Bonds are any type of bond instrument where the proceeds will be exclusively applied to finance or re-finance, in part or in full, new and/or existing eligible Green Projects (see