assess? Specialized process ? 4 Revenue recognition Production house Customer Contract to make an animated cartoon movie Advance payment/Installment payment Scope of work : ▪ Pre-production (i.e Layouts

i SUSTAINABLE FINANCE INITIATIVES FOR THAILAND In collaboration with Sustainable Finance Initiatives for Thailand P a g e | 2 Contents 1. Foreword ................................................................................................................................................ 3 2. Executive Summary .............................................................................................................................. 5 3. Background and Motivations for Developing the Initiat...