Allocation reporting discloses how green bond / loan proceeds were deployed across eligible categories. The format includes: total amount allocated, amount per eligible category, share of allocation to refinancing vs new projects, and the unallocated balance held in segregated accounts.

Impact reporting addresses the environmental outcomes of the financed projects. For renewable energy: installed capacity, generation in MWh, avoided GHG emissions. For energy efficiency: energy saved, GHG emissions avoided. For clean transportation: passenger-kilometers shifted to lower-carbon modes, emissions avoided.

The ICMA Harmonized Framework for Impact Reporting provides standardized impact metrics by eligible category.

• Bilingual annual report — Thai and English, published on the issuer’s investor relations site
• Allocation summary — by eligible category, with refinancing vs new project split
• Impact metrics — quantified per category, aligned to ICMA Harmonized Framework where applicable
• External verification statement — where verification has been obtained (typically required for repeat issuers)