service / income Condition of the industry and competition Research and development Capital structure Important points Who are the majority shareholders that can control the votes? Is there a check and
RIETs (both Thai and foreign) and property fund type 1. In case of investments in incomplete real estate: Investment amount for development + investment outlay for acquisition of the assets shall be < 10
finance or Continuing development course in accounting knowledge for CFO and Chief Accountant A CFO and a chief accountant are required to complete an orientation course in accounting and
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 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
Content Financial reporting and audit oversight Related Web Link The Federation of Accounting Professions (TFAC) The Department of Business Development, Ministry of Commerce The Revenue Department
accounting professional standards to be in line with the international, both the development of accounting standards according to IAS and IFRS prescribed by the International Accounting Standards Board (IASB
interest income received from any assets of the fund; (3.2) The amount of the dividend payment shall not exceed 30% of retained earnings or net profit in that accounting period, whichever amount is lower
interest income received from any assets of the fund; (3.2) The amount of the dividend payment shall not exceed 30% of retained earnings or net profit in that accounting period, whichever amount is lower
to seek for benefits Consider distribution of profit shares to the trust unitholders Organize meetings of the trust unitholders annually, and by request of the unitholders Related Rules and