develop a comprehensive global baseline of high-quality sustainability disclosure standards to meet investors’ information needs. • Inherited leading investor-focused sustainability disclosure standards

the Law on Trust for Transactions in Capital Market; (3) the offer for sale of the newly issued bonds may cause damage or unfairness to investors, or the investors may not have received material

Market; (3) the offer for sale of the debt securities may cause damage or unfairness to investors, or investors may not have received material information to support their investment decision making

not have received material information to support their investment decision making; (3) The Company that is issuing or offering structured notes is a financial institution pursuant to Clause 23(2) with

ยากในการบังคับหลักประกัน กรณีข้างต้นถือว่าไม่ได้เป็นการลงทุนในพันธบัตรโดยตรง กรณีนี้ให้ใช้ substance เป็นหลักในการพิจารณา ซึ่งสอดคล้องกับการตีความมาตรา 126(5) ที่ห้าม

of debt securities may cause damage or unfairness to investors, or the investors may not have received material information to support their investment decision making. Clause 12 If, during the term of

accepted accounting standards as, under economic substance view, the loan burden which is transferred to a new debtor is considered a debt restructuring, not a debt repayment.  Besides, there is no evidence

accepted accounting standards as, in consideration of economic substance, the loan burden which is transferred to a new debtor is considered a debt restructuring, not a debt repayment. Besides, there is no

:  การพิจารณาตราสารดังกล่าว ควรพิจารณาที่ Substance ของตราสารเป็นสำคัญ ดังนั้น แม้ว่าตราสารจะใช้ชื่อว่า Structured Notes แต่เมื่อมี 

focus beyond returns or profits. Business can develop and move toward sustainability with 3 key aspects. The first one is ?CG in substance? which signifies good governance in substance and practice, not