(ข้อ 36(1)) ค่า absolute correlation ระหว่าง hedged item และ ตัวแปรของ derivative ต้องไม่น้อยกว่า 0.7 เหตุผล เพื่อให้กองทุนใช้ hedging instrument ในการป้องกันความเสี่ยง อย่างเหมาะสมและมีประสิทธิภาพในการ
portfolio for risk management in case the securities underwriter issues an instrument in category of its underlying regarding underwrited securities only if such underwriter has provided a system to prevent
underwriter issues an instrument in category of its underlying regarding underwrited securities only if such underwriter has provided a system to prevent conflict of interest under the Notification of the
Establishment of Company under the law of the jurisdiction where such foreign ETF is established – in case of foreign ETF established by an investment company; or [ ] (b) Trust Instrument or Trust Agreement – in
financial reporting standard no. 9 (TFRS9: Financial Instruments) which impact the following areas: 1) Realized interest income from loans based on the effective interest rate method (EIR) and realized income
Reporting Standards (TFRS) 9 regarding Financial Instruments and TFRS 16 regarding Leases since 1 Jan 2020. TFRS 9: Financial Instrument The standard requires financial instruments to be classified into three
was recognized in Statement of Financial Position on 1 January 2020. 2 1Q20 MD&A Advanced Info Service Plc. TFRS 9: Financial Instrument The standard requires financial instruments to be classified into
currencies and are hedged against foreign exchange risk. Portfolio Turnover Ratio refers to the frequency of securities trading in the mutual fund’s portfolio over a period. The calculation is based on the
trading in the mutual fund’s portfolio over a period. The calculation is based on the lower amount between the total amount of securities purchased and the total amount of securities sold within a one-year