> 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
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
determine a violation and take an action on any individual or firm, the SEC would investigate and gather information, facts and evidence concerning the violation. Generally, an alleged offender may clarify or
Individual Clients (SEC Circular SEC. Thor. 1/2547) To be filed within seven days of the following week. Monthly Reports Unaudited Monthly Financial Statement (Form Bor.Lor. 2 & Bor.Lor. 2/1
% 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
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
over five years per period 2.1.2 Qualification of Approved Auditor An auditor to be granted approval by the SEC shall possess qualifications of an individual person and of the firm to
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