, principles and impacts of accounting standards on financial reporting. The relevant courses organized by official agencies related to the capital market including the Stock Exchange of Thailand, the
Additional rules in case of concentrated allocation Concentrated allocation is allocation to any person more than five percent of the approved number of shares, which must comply with additional rules as
investment units shall not be concentrated in the holding of any individuals or any groups of persons which could exercise power over fund management and exploit the fund for own benefits such as tax avoidance
investment units shall not be concentrated in the holding of any individuals or any groups of persons which could exercise power over fund management and exploit the fund for own benefits such as tax avoidance
allocation of shares for Initial Public Offering (“IPO shares") which are allocated to sponsors and related parties (“RP") are prescribed to prevent concentrated allocation to sponsors and RP which will enable
worth investors, provide an organized market, anddesignate at least one market maker. For the market maker or the high networth investors trading, the mutual fund management company may accept
worth investors, provide an organized market, anddesignate at least one market maker. For the market maker or the high networth investors trading, the mutual fund management company may accept
meetings no restrictions a yearly unit holder meeting is mandatory, a resolution of unitholders shall be sought through an organized meeting 7. Leveraging (including issuing of debt instruments) no
unitholders shall be sought through an organized meeting 7. Leveraging (including issuing of debt instruments) no restrictions not more than three times of the equity (the same as applied for IFFs) 8