, 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
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
applied for IFF. In case the combined value of the completed, income-producing projects (Brownfield), and the incomplete projects (Greenfield)*
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
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
and advertisement Investments Due diligence on real estate to be invested Leverage limit Guarantee of income Facilitation of benefits Trust certificate holder meetings Other rules Status and
based on existing shares, whereas ESOP involves issuing https://www.sec.or.th/EN/Pages/LawandRegulations/EmployeeJointInvestmentProgram.aspx English (United States) InfrastructureFund total income of the
Operating Income for Annual Transaction Levy Calculation (Form 14-2) (Notification No. SorThor/Nor/Yor. 59/2546) To be filed by January 31 of the following year, together with the 1st installment of the
may choose one of the following rules: (3.1) The dividend shall be paid from dividend or interest income received from any assets of the fund; (3.2) The amount of the dividend payment shall not exceed