There is certainty that it will happen in the future and affect the performance, such as: Events, obligations or contracts already concluded and has effect on financial statements being due Income which
applied for IFF. In case the combined value of the completed, income-producing projects (Brownfield), and the incomplete projects (Greenfield)*
million Baht. Investment locations: unlimited (Thailand included). Qualified infrastructure assets for investment: the same criteria as applied for IFF. In case the combined value of the completed, income
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
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
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
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
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