) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
law and securities companies under the law on securities and exchange. Digital asset businesses are categorized into three types: (1) digital asset exchange; (2) digital asset broker; and (3) digital
law and securities companies under the law on securities and exchange. Digital asset businesses are categorized into three types: (1) digital asset exchange; (2) digital asset broker; and (3) digital
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
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
broker or an agent to effectuate trading in debt securities between dealers in normal course of business, the service of which is carried out by collecting information on offer for sale or purchase of such
derivatives business NCR ≤ 10 . 5 % or NC ≤ 22 . 5 million baht or 1 . 2 For the case of securities company holding derivatives broker license NCR ≤ 10 . 5 % or NC ≤ 37 . 5 million baht 1 . 3
projects which have not yet generated commercial revenue. Investments in infrastructure assets Three Types of qualified investments are: direct investment through obtaining ownership of assets
, finance company, securities company (broker/dealer/TSFC) or a foreign financial institution with credit ratings in the first four categories by an approved credit rating agency. (4.2) Exchange traded funds
, finance company, securities company (broker/dealer/TSFC) or a foreign financial institution with credit ratings in the first four categories by an approved credit rating agency. (4.2) Exchange traded funds