fund shall pay a dividend to the unitholders, in the case that the fund received dividend income from investment in : (1.1) Property funds (type 1 fund) or the domestic REITs ; (1.2) Foreign REITs or
may choose one of the following rules: (3.1) The dividend shall be paid from dividend or interest income received from any assets of the fund; (3.2) The amount of the dividend payment shall not exceed
income from investment in : (1.1) Property funds (type 1 fund) or the domestic REITs ; (1.2) Foreign REITs or foreign funds with total investment in Thailand's property (directly or indirectly) > 30
asset is generating or expected to generate revenue of not lower than 80% of the total income of the aggregate entity. Investment categories An IFF can choose to invest in following categories as
> 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
, subsidiary, associate company do? Is it a product or a service? From which business is the major income derived? How is the trend of the industry? Can the company compete with other business competitors? Are
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
applied for IFF. In case the combined value of the completed, income-producing projects (Brownfield), and the incomplete projects (Greenfield)*