> Financial Reporting and Audit Oversight > Related Web Links Regulations SHARE : Detail Content Financial reporting and audit oversight Related Web Link The Federation of Accounting Professions (TFAC
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
, 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
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
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
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