Bangkok, October 16, 2015 ? The SEC will pay a closer attention to investors? behaviors and factors influencing their decision making as more studies show rationality is not the only criterion for making an investment in a mutual fund. The SEC studies on behavioral finance have revealed that investors tend to take many other factors into consideration as well when making a decision to invest in a mutual fund. Such factors include emotion, personal belief and attitudes toward different channels o...
would show a bigger picture of their contribution, in terms of work time, productivity and otherwise, to their respective work, and whether their multiple employments are likely to raise competition or
, infrastructure funds, infrastructure trusts and real estate investment trusts (REIT).The proposed rules would require regular disclosure of the annual registration statement, annual report, financial statements as
elevate their audit work quality to be on par with bigger audit firms. This means the work plan that the SEC supports is a success and the quality of small and medium-sized audit firms is on the rise. In
bigger than that of SME pursuant to the Law on SME Promotion (for example, a company with revenue more than 300 million baht in the trading and service businesses) are eligible to raise fund by issuing and
retirement funds as new investment choices for the retired with demand for regular payouts and return from their retirement benefits. The fund?s portfolio will be allocated to invest in not too risky assets
knowledge and understanding of accounting principles, specified expertise, and regular skill improvement in their respective fields. Concurrently, the IPO and PO issuers would be required to disclose
be funded by the UK’s ASEAN Economic Reform Programme and the UK’s Partnering for Accelerated Climate Transitions Programme, which support knowledge and expertise sharing and regular practices on
actual investment amount, but not exceeding 200,000 baht, from annual assessable income as an additional personal income tax allowance, separate from the tax allowance for investment in SSF regular, and
as an additional personal income tax allowance, separate from the tax allowance for investment in Super Savings Fund regular, and not subject to the ceiling of the tax-deductible amount applied to