本報告彙整 Bloomberg BB Alert 及 Siegfried 信用評等歷史紀錄，完整呈現每家企業（買家）的評等變更軌跡
| Fund | Note | Date | Siegfried ID | Siegfried Name | Change | Old | New | Action | ARs Holding | ARs Value |
|---|---|---|---|---|---|---|---|---|---|---|
| SCP2/ SCP5/ SCP6-2 | 0 | 2026/10/5 | NKE | Nike Inc. | S&P LT | A+ | A | Downgraded | 26 | 30,640,163.32 |
| SCP2/ SCP5/ SCP6-2 | 0 | 2026/10/23 | ESLOY | EssilorLuxottica SA | S&P LT | A | A+ | Upgraded | 21 | 27,455,319.58 |
| 企業（買家）名稱 Fund |
第1次 | 第2次 | 第3次 | 第4次 | 第5次 | 第6次 | 第7次 | 第8次 | 第9次 | 第10次 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
|
3M Co.
SCF/ SCP2/ SCP6-2
|
2023/02/16
S&P LT
Down
|
2023/06/23
Moodys LT
Up
|
2023/06/26
S&P LT
Down
|
2023/08/30
S&P LT
Keep
|
— | — | — | — | — | — | |
|
AB Electrolux
—
|
2023/03/17
S&P LT
Down
|
2023/12/05
S&P LT
Down
|
— | — | — | — | — | — | — | — | |
|
AB Volvo
SCP2/ SCP4
|
2023/05/15
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
ABB Ltd.
SCP2/ SCP5/ SCP6-2/ SCP4
|
2024/03/19
Moodys LT
Up
|
2024/03/28
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
Abbott Laboratories
SCP2/ SCP5/ SCP6-2
|
2022/03/09
S&P LT
Up
|
2023/06/12
Moodys LT
Up
|
2026/03/24
S&P LT
Down
|
— | — | — | — | — | — | — | |
|
Activision Blizzard, Inc.
—
|
2023/11/16
Moodys LT
Keep
|
2023/12/07
S&P LT
Down
|
— | — | — | — | — | — | — | — | |
|
Adidas AG
SCF/ SCP2/ SCP6-2
|
2023/02/17
Moodys LT
Down
|
2023/02/21
S&P LT
Down
|
2025/06/05
S&P LT
Up
|
— | — | — | — | — | — | — | |
|
Agilent Technologies Inc.
SCP2/ SCP5/ SCP6-2/ SCP4-2/ SCP4-3
|
2023/05/03
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Air Products and Chemicals Inc.
SCP2/ SCP5/ SCP6-2/ SCP4
|
2026/04/30
Moodys LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Akzo Nobel N.V.
—
|
2022/11/22
S&P LT
Down
|
2023/02/17
Moodys LT
Down
|
— | — | — | — | — | — | — | — | |
|
America Movil, S.A.B. de C.V.
—
|
2022/07/06
S&P LT
Up
|
2022/07/12
Moodys LT
Down
|
— | — | — | — | — | — | — | — | |
|
Amgen Inc.
SCP2/ SCP5/ SCP6-2
|
2022/12/12
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Amphenol Corp.
SCP2/ SCP5/ SCP6-2
|
2022/06/21
Moodys LT
Up
|
2025/02/10
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
Analog Devices, Inc.
SCF/ SCP2/ SCP6-2
|
2023/04/24
Moodys LT
Up
|
2026/04/17
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
Anheuser-Busch InBev S.A./N.V.
SCP2/ SCP4/ SCP4-2/ SCP4-3
|
2023/03/31
Moodys LT
Up
|
2023/04/21
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
AstraZeneca Plc
SCP2/ SCP5/ SCP6-2/ SCP4-2/ SCP4-3
|
2022/11/25
S&P LT
Up
|
2023/08/10
Moodys LT
Down
|
2024/07/26
S&P LT
Down
|
— | — | — | — | — | — | — | |
|
Atlas Copco AB
SCF/ SCP2/ SCP6-2
|
2023/02/01
Moodys LT
Up
|
2023/02/28
Moodys LT
Down
|
2025/12/11
S&P LT
Keep
|
— | — | — | — | — | — | — | |
|
BASF SE
—
|
2023/08/02
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Baxter International Inc.
—
|
2021/12/20
Moodys LT
Up
|
2021/12/20
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
Bell Canada
—
|
2024/08/30
Moodys LT
Down
|
2024/09/12
S&P LT
Down
|
— | — | — | — | — | — | — | — | |
|
Bridgestone Corp.
—
|
2024/07/04
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Bristol-Myers Squibb Co.
SCP2/ SCP5/ SCP6-2
|
2023/12/28
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Brown-Forman Corporation
SCF/ SCP2/ SCP6-2
|
2025/11/27
Moodys LT
Down
|
2026/04/09
S&P LT
Keep
|
— | — | — | — | — | — | — | — | |
|
Clorox Company
SCP2/ SCP5/ SCP6-2/ SCP4
|
2022/02/14
S&P LT
Up
|
2026/01/18
S&P LT
Keep
|
— | — | — | — | — | — | — | — | |
|
Compagnie Generale des Etablissements Michelin S.C.A.
SCP2/ SCP4
|
2024/07/11
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Compass Group PLC
—
|
2023/10/04
Moodys LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
ConocoPhillips Co.
—
|
2022/09/26
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Costco Wholesale Corp.
SCF/ SCP2/ SCP5/ SCP6-2
|
2025/01/21
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Cummins Inc.
SCF/ SCP2/ SCP6-2
|
2024/02/01
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Daimler AG
—
|
2023/02/24
Moodys LT
Up
|
2023/05/05
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
Daimler Truck AG
SCP2/ SCP4
|
2024/06/11
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Danaher Corp.
SCP2/ SCP5/ SCP6-2
|
2022/06/14
S&P LT
Up
|
2022/10/10
Moodys LT
Up
|
2025/11/17
Moodys LT
Up
|
— | — | — | — | — | — | — | |
|
Deere & Co.
SCP2/ SCP5/ SCP6-2
|
2024/02/15
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
ENEL SPA
—
|
2023/12/05
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Eaton Corporation
SCF/ SCP2/ SCP6-2
|
2023/05/11
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Electricite de France S.A.
SCP4
|
2022/02/21
Moodys LT
Up
|
2022/02/21
S&P LT
Up
|
2026/01/14
S&P LT
Up
|
— | — | — | — | — | — | — | |
|
Eli Lilly and Co.
SCF/ SCP2/ SCP6-2
|
2023/05/11
Moodys LT
Up
|
2025/02/07
Moodys LT
Up
|
— | — | — | — | — | — | — | — | |
|
Eli Lilly and Company
SCF/ SCP2/ SCP6-2
|
2026/04/30
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Estee Lauder Cos. Inc.
SCP2/ SCP5/ SCP6-2
|
2024/09/30
Moodys LT
Down
|
2025/02/10
S&P LT
Down
|
— | — | — | — | — | — | — | — | |
|
EssilorLuxottica SA
SCP2/ SCP5/ SCP6-2
|
2026/10/23
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Fast Retailing Co. Ltd.
SCP2/ SCP5/ SCP6-2/ SCP4/ SCP4-2/ SCP4-3
|
2023/11/02
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Ferguson plc
—
|
2024/08/01
Moodys LT
Keep
|
2024/09/05
S&P LT
Keep
|
2024/09/12
S&P LT
Keep
|
— | — | — | — | — | — | — | |
|
Fortune Brands Home & Security Inc.
—
|
2023/04/20
S&P LT
Down
|
2023/06/02
Moodys LT
Up
|
— | — | — | — | — | — | — | — | |
|
Geberit AG
SCP2/ SCP5/ SCP6-2/ SCP4
|
2024/12/02
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
General Dynamics Corp.
SCP2/ SCP5/ SCP6-2
|
2024/07/16
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
General Electric Co.
—
|
2025/02/14
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
General Motors Co.
—
|
2023/03/31
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Gilead Sciences Inc.
SCP2/ SCP5/ SCP6-2/ SCP4/ SCP4-2/ SCP4-3
|
2025/04/16
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Harman International Industries Inc.
—
|
2023/04/05
S&P LT
Up
|
2025/03/10
S&P LT
Down
|
2025/03/17
S&P LT
Down
|
— | — | — | — | — | — | — | |
|
Honda Motor Co. Ltd.
SCF/ SCP2/ SCP6-2
|
2026/03/19
S&P LT
Keep
|
— | — | — | — | — | — | — | — | — | |
|
Hormel Foods Corp.
SCP2/ SCP5/ SCP6-2/ SCP4
|
2023/03/13
S&P LT
Down
|
2025/11/15
Moodys LT
Down
|
2026/09/30
S&P LT
Down
|
2026/09/30
Moodys LT
Down
|
— | — | — | — | — | — | |
|
Hyundai Mobis Co. Ltd.
SCP2/ SCP5/ SCP6-2/ SCP4
|
2024/02/06
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Hyundai Motor Co.
SCP2/ SCP5/ SCP6-2
|
2024/02/06
Moodys LT
Up
|
2024/08/21
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
Illinois Tool Works Inc.
SCF/ SCP2/ SCP6-2
|
2023/04/26
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Intel Corp.
—
|
2024/02/08
Moodys LT
Down
|
2024/02/09
S&P LT
Down
|
2024/08/08
Moodys LT
Down
|
2024/08/16
S&P LT
Down
|
2024/12/10
S&P LT
Down
|
— | — | — | — | — | |
|
Kering S.A.
SCP2/ SCP5/ SCP6-2
|
2022/04/22
S&P LT
Up
|
2024/04/15
S&P LT
Down
|
2024/10/29
S&P LT
Down
|
— | — | — | — | — | — | — | |
|
Kerry Group plc
—
|
2022/11/15
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Kia Corp.
SCP2/ SCP5/ SCP6-2/ SCP4
|
2024/02/06
Moodys LT
Up
|
2024/08/21
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
Knorr-Bremse AG
SCP2/ SCP5/ SCP6-2/ SCP4
|
2023/09/27
S&P LT
Down
|
2023/11/09
Moodys LT
Down
|
— | — | — | — | — | — | — | — | |
|
Kohl's Corporation
—
|
2022/09/16
S&P LT
Down
|
2022/12/12
Moodys LT
Down
|
2023/04/07
S&P LT
Down
|
2023/04/19
Moodys LT
Down
|
— | — | — | — | — | — | |
|
LG Chem Ltd.
—
|
2022/02/24
Moodys LT
Down
|
2024/12/11
Moodys LT
Down
|
2025/03/03
S&P LT
Down
|
— | — | — | — | — | — | — | |
|
LVMH Moet Hennessy Louis Vuitton S.E.
SCF/ SCP2/ SCP6-2
|
2022/12/05
S&P LT
Up
|
2023/11/23
Moodys LT
Down
|
— | — | — | — | — | — | — | — | |
|
Mars, Incorporated
SCF/ SCP2/ SCP6-2
|
2023/04/17
S&P LT
Up
|
2025/02/27
S&P LT
Down
|
2025/03/03
Moodys LT
Down
|
— | — | — | — | — | — | — | |
|
Maxim Integrated Products, Inc.
—
|
2022/10/07
Moodys LT
Keep
|
2022/11/03
S&P LT
Keep
|
2022/11/10
S&P LT
Keep
|
— | — | — | — | — | — | — | |
|
Mercedes-Benz Group AG
SCF/ SCP2/ SCP6-2
|
2023/02/24
Moodys LT
Up
|
2023/05/05
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
Merck and Co., Inc.
SCF/ SCP2/ SCP6-2
|
2025/03/24
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Mitsubishi Electric Corp.
—
|
2023/05/10
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Mondi plc
SCP2/ SCP5/ SCP6-2/ SCP4
|
2023/05/11
S&P LT
Up
|
2025/08/13
S&P LT
Down
|
2025/12/12
S&P LT
Keep
|
— | — | — | — | — | — | — | |
|
NOV Inc.
—
|
2022/03/17
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
NVIDIA Corp.
SCP2/ SCP5/ SCP6-2
|
2023/06/05
S&P LT
Up
|
2023/06/20
Moodys LT
Up
|
2024/03/06
Moodys LT
Up
|
2024/04/30
S&P LT
Up
|
2025/03/26
Moodys LT
Up
|
2026/06/12
S&P LT Local
Up
|
— | — | — | — | |
|
Nike Inc.
SCP2/ SCP5/ SCP6-2
|
2025/07/17
S&P LT
Down
|
2026/10/5
S&P LT
Down
|
— | — | — | — | — | — | — | — | |
|
Nippon Telegraph and Telephone Corporation
SCF/ SCP2/ SCP6-2
|
2025/01/20
Moodys LT
Down
|
2025/06/23
S&P LT
Down
|
2026/05/27
S&P LT
Down
|
— | — | — | — | — | — | — | |
|
Novartis AG
SCF/ SCP2/ SCP6-2
|
2024/02/16
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Novo Nordisk A/S
SCP2/ SCP6-1
|
2025/01/21
Moodys LT
Up
|
2025/05/19
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
PPG Industries Inc.
SCF/ SCP2/ SCP6-2
|
2025/01/01
S&P LT
Keep
|
— | — | — | — | — | — | — | — | — | |
|
Paccar Inc.
SCF/ SCP2/ SCP6-2
|
2022/08/31
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Parker-Hannifin Corp.
SCP2/ SCP5/ SCP6-2/ SCP4
|
2025/02/05
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Pfizer Inc.
SCP2/ SCP5/ SCP6-2
|
2022/11/18
Moodys LT
Up
|
2023/12/13
Moodys LT
Down
|
2023/12/13
S&P LT
Down
|
— | — | — | — | — | — | — | |
|
Qualcomm Inc.
SCP2/ SCP5/ SCP6-2/ SCP4
|
2021/12/11
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Raytheon Technologies Corporation
—
|
2023/08/03
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Regency Centers Corp.
SCP2/ SCP5/ SCP6-2
|
2025/02/25
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Regeneron Pharmaceuticals, Inc.
SCP2/ SCP5/ SCP6-2/ SCP4-2/ SCP4-3
|
2023/02/23
Moodys LT
Up
|
2024/01/05
Moodys LT
Up
|
— | — | — | — | — | — | — | — | |
|
Republic Services Inc.
SCP2/ SCP5/ SCP6-2
|
2023/05/31
Moodys LT
Up
|
2025/06/12
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
Ricoh Co. Ltd.
—
|
2023/06/20
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Rockwell Automation Inc.
SCF/ SCP2/ SCP6-2
|
2024/07/02
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Rogers Communications Inc.
—
|
2023/04/06
Moodys LT
Down
|
2023/04/06
S&P LT
Down
|
— | — | — | — | — | — | — | — | |
|
Roquette Freres S.A.
—
|
2024/10/31
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Ross Stores, Inc.
SCP2/ SCP5/ SCP6-2/ SCP4
|
2026/03/20
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
S. C. Johnson & Son, Inc.
—
|
2023/09/20
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Safeway Inc.
—
|
2023/08/09
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Safran SA
SCP2/ SCP4-2/ SCP4-3
|
2022/12/02
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Samsung Electronics Co. Ltd.
—
|
2022/09/01
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Sandvik AB
SCP2/ SCP4/ SCP4-2/ SCP4-3
|
2024/11/13
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Sanofi S.A.
SCF/ SCP2/ SCP6-2
|
2025/05/06
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Schneider Electric S.E.
SCP2/ SCP4/ SCP4-2/ SCP4-3
|
2024/04/26
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Siemens AG
SCF/ SCP2/ SCP6-2
|
2023/06/19
Moodys LT
Up
|
2024/02/13
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
Smiths Group PLC
—
|
2026/04/22
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Sodexo S.A.
SCP2/ SCP5/ SCP6-2
|
2026/07/22
S&P LT
Keep
|
— | — | — | — | — | — | — | — | — | |
|
Sony Group Corp.
SCF/ SCP2/ SCP6-2
|
2022/03/03
Moodys LT
Up
|
2022/03/30
S&P LT
Up
|
2026/03/12
S&P LT
Up
|
— | — | — | — | — | — | — | |
|
Stanley Black & Decker Inc.
SCP2
|
2022/12/21
Moodys LT
Down
|
2023/08/23
S&P LT
Down
|
2023/11/21
Moodys LT
Down
|
2025/10/03
S&P LT
Down
|
— | — | — | — | — | — | |
|
Steen & Strom AS
SCP2/ SCP5/ SCP6-2
|
2025/02/26
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Stryker Corp.
—
|
2022/02/25
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Thales S.A.
—
|
2022/06/10
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
The Estee Lauder Companies Inc.
—
|
2025/05/31
Moodys LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
The Estee Lauder Cos. Inc.
SCP2/ SCP5/ SCP6-2
|
2023/11/28
S&P LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
The Walt Disney Company
SCP2/ SCP5/ SCP6-2
|
2023/06/05
S&P LT
Up
|
2024/12/02
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
Thermo Fisher Scientific Inc.
SCP2/ SCP5/ SCP6-2/ SCP4/ SCP4-2/ SCP4-3
|
2022/01/26
Moodys LT
Down
|
2022/06/14
S&P LT
Up
|
— | — | — | — | — | — | — | — | |
|
Thermo Fisher Scientific, Inc.
SCP2/ SCP5/ SCP6-2/ SCP4/ SCP4-2/ SCP4-3
|
2025/11/17
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
Tyson Foods Inc.
—
|
2023/11/28
S&P LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
UnitedHealth Group Inc.
SCP2/ SCP5/ SCP6-2
|
2023/07/27
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |
|
VF Corp.
—
|
2022/10/31
S&P LT
Down
|
2023/02/17
Moodys LT
Down
|
2023/06/06
S&P LT
Down
|
— | — | — | — | — | — | — | |
|
Volkswagen AG
SCP2/ SCP5/ SCP6-2
|
2025/03/17
Moodys LT
Down
|
— | — | — | — | — | — | — | — | — | |
|
Waste Management Inc.
SCF/ SCP2/ SCP6-2
|
2024/02/28
Moodys LT
Up
|
— | — | — | — | — | — | — | — | — | |