. Furthermore, Phuket Fantasea’s acquisition of approximately 33 rai of land for Carnival Magic Project enabled maximization of land development potential since it became the land owner instead of the lessee from
, Phuket Fantasea’s acquisition of approximately 33 rai of land for Carnival Magic Project enabled maximization of land development potential since it became the land owner instead of the lessee from third
associated persons. (d) The registration of charge on the entrance/exit way to main road by to the Trust in order to allow the Trust and/or its attendants, including its lessee, to have the usage right on such
the principles for the recognition, measurement, presentation and disclosure of leases, and requires a lessee to recognize assets and liabilities for all leases with a term of more than 12 months
supersedes TAS 17 Leases together with related Interpretations. The standard sets out the principles for the recognition, measurement, presentation and disclosure of leases, and requires a lessee to recognize
Thai accounting standa rds. • TFRS 16 on lease agreements: It is a financial reporting standard in which the lessee recognizes the rights to use the assets as assets, and recognize the liabilities from
principal and interest in full. Clause 15 The trust instrument may determine the REIT to invest in shares of the juristic person who is the lessee of the principal asset of the REIT to the extent that: (1
hedging of the trust. Clause 15 The trust instrument may permit the trust to invest in the shares of the juristic person who is the lessee, the contractor or authorized to operate the infrastructure assets
(UNOFFICIAL TRANSLATION) Codified up to No.12 As of 6 August 2018 Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference. FNotification of the Capital Market Supervisory Board No. Tor Nor. 1/2554 Re: Rules, Conditions and Procedures for Establishment and Management of Infrastructure Funds _____________ By virtue of Section 16/6 of the Securities and Exchange Act B.E. 2535 (1992), as amended by the Securities and Exchan...