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
. A trustee's main duties are to: oversee that the trust instrument is established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a
the company has a policy of paying dividend more than one time in an accounting period, the unpaid amount shall be carried forward and added in the calculation for the next dividend payment in the same
I Code Related Documents Moving Forward Objectives of the Investment Governance Code During the past decade, global organisations, corporations, and civil society organisations have
established in conformity with relevant laws; appoint a trust manager; prepare a trust property account in segregation from a trustee account; ensure that the units are not allocated to investors who are not
unpaid amount shall be carried forward and added in the calculation for the next dividend payment in the same accounting period. (3) Dividend payment shall be completed within 90 days from the end of the
foreign exchange rate exposure must be fully hedged; 2. In the case that the mutual fund has the policy for distribution of return payment, the return payment must be straight forward and easy to understand