fund has net profits or retained earnings in the accounting period of dividend payment is less than the dividend payment calculated, the mutual fund management company shall pay out whichever amount
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
% of the NAV (at the closing of the registrar of unitholders) (2) Provisions for dividend payment (2.1) Where the fund has net profits or retained earnings in the accounting period of dividend payment
> 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
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
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
of directors but not less than three persons. The audit committee consists of at least three persons and at least one person must have adequate knowledge to review the reliability of financial
reliability of the Thai Capital Market. Normal 1. Qualification of approved auditor s (Reference to clause 6(2) and Clause 8) Individual Qualifications being a certified public accountant
violate the professional code of ethics or international auditing standards, and the violations lead to negative effect to the overall reliability of the Thai Capital Market. Normal 1. Qualification of