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
Earnings Net Profit Dividend Payment / / / / X / X / / X X X Authority of the SEC Fund managers Mutual fund performance measurement Preparation of financial reports of mutual fund
, revenue or special expense, financial cost, the rates of gross profit and net profit) Important financial ratios Factors which may affect the financial status and performance Events and factors
30% of retained earnings or net profit in that accounting period, whichever amount is lower. The dividend payment shall not increase the fund's retained loss in the same accounting period of that
as a juristic person or as a group of persons; (3) a copy of financial statement of the latest three years, or, in case of a registered group of persons, profit and loss statements of the latest
> Management of Mutual Fund > Mutual fund performance measurement Regulations SHARE : Detail Content Management of Mutual Fund 3. Mutual fund performance measurement 3.1 Conform to the recognized academic
; (2) determining means to attain the objectives; and (3) monitoring, evaluating, and reporting on performance. Principle 1.2 To achieve sustainable value creation, the board should
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