> 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
Monitoring on Financial Report of Business in Capital Market Related Web Links SHARE : For More Information ContactUs Audit Oversight Department Tel. +66-2263-6097 / +66-2263-6096 Financial Reporting
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
requires that the auditor of the entities in the capital market be approved by the SEC so that the SEC will be capable of regular monitoring the quality of audit work performed by such auditor, which
can better diversify the investment risks, and receive professional services in monitoring and managing the investments. Establishment of Mutual Funds Cross-boder Offering of Funds Offering for Sale
) prescribed by the International Auditing and Assurance Standards Board (IAASB). Supporting Accounting Profession to be in line with International Standards Auditor Supervision Monitoring on Financial Report
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
with international standards 2. Auditor supervision 3. Monitoring on financial report of entities in capital market The SEC requires preparation and disclosure of financial information in 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