) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
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: Investment amount for development + investment outlay for acquisition of the assets shall be < 10% of the total asset of the trust. Investments in real estate abroad is permissible. * the trustee may manage
qualification, work experience and training course in accounting knowledge. 3.2.2 Orientation course in accounting and finance or Continuing development course in accounting knowledge for CFO and Chief
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additionally or differently from the operating standard prescribed by AIMC. Authority of the SEC Fund managers Mutual fund performance measurement Preparation of financial reports of mutual fund Prescription of
Standards / Principles / Guidelines ASEAN International Capital Market Association (ICMA) ASEAN Sustainability Bond Standard (2018) ENG Sustainability Bond Guidelines (2021) - latest ENG THAI