+ restrictions in transfer of trust units with provisions in more details Termination of a trust When a trust sells off the infrastructure assets and is unable to increase the investment to bring to net
. Return payment > = 90% of net profit 11. Establishment contract of a trust (a Trust Deed) at a minimum as specified by laws + restrictions in transfer of trust units with provisions in more details
accounting standards according to IAS and IFRS prescribed by the International Accounting Standards Board (IASB) and the Thai auditing standards in conformity with the International Standards on Auditing (ISA
transfer orders from the unitholders. (5) In the case of fund dissolution, the mutual fund management company shall transfer the units to other RMFs without charging any fees. (6) In the case that the
transfer orders from the unitholders. (5) In the case of fund dissolution, the mutual fund management company shall transfer the units to other RMFs without charging any fees. (6) In the case that the
financial statements of companies issuing securities through the capital market be in conformity with the accounting standards and the TFRSs as prescribed by the Thailand Federation of Accounting Professions
transfer to infrastructure funds https://www.sec.or.th/EN/Pages/LAWANDREGULATIONS/INFRASTRUCTUREFUND.aspx English (United States) InfrastructureFund Business Tax (SBT)/stamp duty for transactions of asset
of asset transfer to infrastructure funds https://www.sec.or.th/EN/Pages/LAWANDREGULATIONS/INFRASTRUCTUREFUND.aspx English (United States) InfrastructureFund Business Tax (SBT)/stamp duty for
States) InfrastructureFund is compulsory and can be paid in the form of withholding tax); exemption on value-added tax (VAT)/Specific Business Tax (SBT)/stamp duty for transactions of asset transfer to
transfer restriction, features of the instruments, draft terms and conditions and a Sukuk trustee appointment agreement (in case of secured Sukuk/ Sukuk with a Sukuk trustee). - Can be offered only to