Content Management of Mutual Fund 25. Additional rules for long term funds (LTFs) (1) The mutual fund management company shall establish a system for redemption of investment units, and a system for
Content Management of Mutual Fund 25. Additional rules for long term funds (LTFs) (1) The mutual fund management company shall establish a system for redemption of investment units, and a system for
sell, with the details of at least the offering price and the method of calculating the offering price via the system to disclose information as specified by the SET. A listed company is prohibited from
latest three years, or, in case of a registered group of persons, profit and loss statements of the latest three years; (4 ) a profi l e and relevant details of the audit firm; (5 ) a certification and
. Return payment > = 90% of net profit 11. Establishment contract of a trust (a Trust Deed) at a minimum as specified by laws + restrictions in transfer of trust units with provisions in more details
. Return payment > = 90% of net profit 11. Establishment contract of a trust (a Trust Deed) at a minimum as specified by laws + restrictions in transfer of trust units with provisions in more details
audit quality control system of the audit firm. As such, the auditing must be carried out under the good quality control system both at firm level and engagement level. In response to the aforesaid, 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
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
at both individual auditor level and firm level. In order to enhance quality and reliability of the financial disclosure system of the entities and auditors, the SEC has revised the rules on approval