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
> Management of Mutual Fund > Dividend payment Regulations SHARE : Detail Content Management of Mutual Fund 17. Dividend payment A mutual fund may pay dividends from its retained earnings or net profits in
, subsidiary, associate company do? Is it a product or a service? From which business is the major income derived? How is the trend of the industry? Can the company compete with other business competitors? Are
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
applied for IFF. In case the combined value of the completed, income-producing projects (Brownfield), and the incomplete projects (Greenfield)*
of Mutual Fund 17. Dividend payment A mutual fund may pay dividends from its retained earnings or net profits in the accounting periods that the mutual fund have retained earnings or net profit
million Baht. Investment locations: unlimited (Thailand included). Qualified infrastructure assets for investment: the same criteria as applied for IFF. In case the combined value of the completed, income
fund shall pay a dividend to the unitholders, in the case that the fund received dividend income from investment in : (1.1) Property funds (type 1 fund) or the domestic REITs ; (1.2) Foreign REITs or
income from investment in : (1.1) Property funds (type 1 fund) or the domestic REITs ; (1.2) Foreign REITs or foreign funds with total investment in Thailand's property (directly or indirectly) > 30