a ready condition 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
investment units, there should be no restrictions on types of investors resulting in an insufficient distribution of the investment units. Related Regulations Notification of the Capital Market Supervisory
the accounting periods that the mutual fund have retained earnings or net profit, provided that: 1) The dividend payment must not increase the mutual fund's retained loss in that accounting period. 2
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
foreign exchange rate exposure must be fully hedged; 2. In the case that the mutual fund has the policy for distribution of return payment, the return payment must be straight forward and easy to understand
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
Investment categories Key features Fund unit holding Acquisition/disposal of assets/execution or amendment of contracts/ and transactions with related parties Distribution of dividends Valuation of