valuable ESG information for use when analyzing and valuing securities. No global standard exists for integrating ESG information into investment analysis and valuation; the integration of ESG information

that the auditor could not reach a conclusion on the valuation report of PACE’s equity investments in Pace One and Pace Three, conducted by an independent financial advisor, regarding the estimation of

’ qualified opinions resulted from limitation on their scope of audit/review. Hence, the auditors were unable to obtain sufficient and appropriate audit evidence with respect to valuation of investment in PT

Auditor /2 - - - - 1 - Financial advisor - - - - - - Supervisor of financial advisor - 1 - - - - Valuation Company - - - - - - Principal Valuer - - - - - - Grand Total 0 7 12 0 5 10 /3 In 2020, there were 2

Buri Province, area 57,0,84 rais Valuation Method for Selling Price : Mutually agreed market price Selling Value : 38,800,000.00 Baht or 678,200.00 Baht/rai Book Value : 70,370,000.00 Baht or

, Amphur Kabin Buri, Prachin Buri Province, area 57,0,84 rais Valuation Method for Selling Price : Mutually agreed market price Selling Value : 38,800,000.00 Baht or 678,200.00 Baht/rai Book Value

KAMs in Thailand in 2016. Sample selection Research design : Types of KAMs We categorized disclosed KAMs into 12 types: 1) property investment 2) fixed assets valuation and impairment 3) acquisition 4

( Is a capital market valuation and major appraiser approved by the Securities and Exchange Commission.) . The assessors use the market valuation Approaches to Asset Characteristics Asset Valuation (Both

early 2020 1 2 3 Lower cost of capital Drive valuation https://www.weforum.org/whitepapers/embracing-the-new-age-of-materiality-harnessing-the-pace-of-change-in-esg PUBLIC

1,491,240 Baht per month. 5. Method use in calculation of value: The rental rate base on the fair market value that valuation by The Valuation & Consultants Co., Ltd. Assessor : The Valuation & Consultants Co