determined on a predefined timeline, set before (or concurrently with) the issuance of the bond. The target setting exercise should be based on a combination of benchmarking approaches: - the issuer’s own

performance of the SPT Benchmark means a reference that can be used to measure or compare performance ESG means environmental, social and governance, or some combination thereof 7ASEAN SUSTAINABILITY-LINKED

screen legitimate ICOs from scams. 1.5 ICO can be viewed as a combination of three rising trends: crowdfunding, blockchain technology, and cryptocurrency. While the form of fundraising, means, and

Activity report 2017En CAPITAL MARKET FOR ALL INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2017 Executive Summary Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Framework and Focuses in 2018 Root Cause Analysis Summary of Audit Inspection Results A. Firm Level B. Engagement Level Essential Statistics 49 4412 46 0402 07 Contents Executive Summary The capital market is a fundamental component in driving Thai...

regulatory and supervisory framework of the Thai capital market are enhanced to be among those of the leading countries. Under the PFMI assessment, the SEC has received fully observed in all supervisory areas

should be around 230 ? 270 million baht and recommended SUPER shareholders not to approve the acquisition. Furthermore, IFA observed that payment condition for acquisition of ProOne shares was not fair

Performance T.K.S. Technologies Public Company Limited (“Company”) reported total revenues growth of 93% y-y in 2Q18 or THB 283 mil., primarily due to business combination consolidated Thai British Security

remained unchanged at 20%. In 2013, the SEC performed the firm-level reviews for the total of 8 audit firms, as planned, and observed significant improvements in most aspects, especially in client acceptance

growth of 60% y-y in 3Q18 or THB 226 mil., primarily due to business combination consolidated Thai British Security Printing Public Company Limited (“TBSP”) since April 4, 2018. Excluding TBSP, Company’s

., business combination, impairment of assets, revenue recognition using percentage of completion method and general IT controls (“GITC”) • Using the work of an auditor's expert, e.g., engineer and appraiser