projects which have not yet generated commercial revenue. Investments in infrastructure assets Three Types of qualified investments are: direct investment through obtaining ownership of assets
a large scale (the same consideration criteria as applied for IFFs, mutatis mutandis) *Greenfield herein refers to infrastructure projects which have not yet generated commercial revenue
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
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
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
asset is generating or expected to generate revenue of not lower than 80% of the total income of the aggregate entity. Investment categories An IFF can choose to invest in following categories as
received from committing an offence along with the interest arising from such money shall be remitted to the Ministry of Finance as state revenue under Section 317/12 of the amended SEA and Section 99
Ministry of Finance as state revenue. 2. Criminal prosecution per the process of judgment Other offences that are not subject to a criminal fine, or whose offender refuses to enter the fining
, revenue or special expense, financial cost, the rates of gross profit and net profit) Important financial ratios Factors which may affect the financial status and performance Events and factors