. Notification of the Office of the Securities and Exchange Commission No. SorChor. 24/2555 Re: Approval of Appraisal Company and Lead Appraiser Contributing [Asset Evaluation] for Capital Market Transaction

Internal Control Sufficiency Evaluation Form Concepts and Objectives Good internal control is essential for a listed company or a public company as it can help preventing, managing, mitigating risks

common deficiencies found during our inspections for this TSQC1 element. Performance evaluation and remuneration of audit partners If a firm leader is striving for high audit quality, the SEC expects the

stakeholders. This type of information, when combined with financial information, can provide valuable insights to the overall quality of management which is a critical factor in the appraisal of a firm’s

undertaking and details of asset appraisal Attachment 5: Unabridged policy and guidelines on corporate governance and unabridged code of business conduct prepared by the Company Attachment 6: Report of the

of REIT manager concerning reasonableness of transaction; (c) details concerning evaluation of asset disposal of the appraiser e.g. value appraisal date, appraised value, appraisal method, name of

Project Evaluation and Selection 9 4.3 Management of Proceeds 10 4.4 Reporting 11 5.0 External Review 12 3ASEAN GREEN BOND STANDARDS 2018 INTRODUCTION The ASEAN Capital Markets Forum (ACMF)1 is a forum

would be the only approach to make sure that only the audit engagements, for which the firms could execute with a high quality standard of work, are accepted. Assessment on the adequacy of human resources

(THB Million) Appropriatness of Evaluation Method Appraisal Price by IFA Higher than (Lower than) the Transaction Price (percent) 1. Book Value Approach 615.45 924.90 Inappropriate (33.46) 2. Adjusted

Social Bond Standards 7 3.0 Criteria for ASEAN Social Bonds 7 4.0 Guidance on the Four Core Components of the 8 Social Bond Principles 4.1 Use of Proceeds 8 4.2 Process for Project Evaluation and Selection