also a team of knowledgeable and competent engagement partner and audit staff working together under a reliable audit quality control system of the audit firm. As such, the auditing must be carried out
https://www.sec.or.th/EN/Pages/LawandRegulations/AuditorAccount.aspx English (United States) AuditorQualityAssuranceReview also a team of knowledgeable and competent engagement partner and audit staff
values using a fair price. The value per investment unit shall be rounded up to a minimum of 10 decimal digits according to international standards. (2.3) Increase or reduce the number of investment units
provisions, conditions, and procedures to protect the investors or to ensure the clarity and uniformity in operating standards in the following matters : 1) The sale, redemption, an increase or reduction of
the accounting periods that the mutual fund have retained earnings or net profit, provided that: 1) The dividend payment must not increase the mutual fund's retained loss in that accounting period. 2
, provided that: 1) The dividend payment must not increase the mutual fund's retained loss in that accounting period. 2) Dividend payment by issuing investment units to unitholders is prohibited. Retained
guarantee. (2) Where the arrangement with a new guarantor will cause fees to increase by more than 25% of the original rate for the latest guarantee period, the mutual fund management company can make such an
ESOP (the difference is that EJIP is based on existing shares, whereas ESOP involves issuing new shares for capital increase) Principles Creates returns to directors or employees Application of
; 2) The increases shall not make the total investment unit value exceed the registered scheme capital (calculation based on the par value); 3) An additional offering of investment units to increase