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the system to disclose information as specified by the SET. A listed company is prohibited from offering shares to a subsidiary. If the persons being allocated shares are related persons, the listed
applied for IFF. In case the combined value of the completed, income-producing projects (Brownfield), and the incomplete projects (Greenfield)*
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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
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) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators