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
) The Department of Business Development, Ministry of Commerce The Revenue Department, Ministry of Finance International Federation of Accountants International Forum of Independent Audit Regulators
capacity to continuously and reliably manage the trust according to the trust instrument. In case of a non-asset company, the SEC prescribes additional requirements as follows: A paid-up capital of not
party's own benefit or in capacity of an agent of a non-resident third party; (2) providing service of securities borrowing and lending by securities depositary center to its members, if securities
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
a quantity and complexity of transactions that are sufficient for demonstrating knowledge and capacity of the auditor and audit engagement quality; and - having cumulatively performed audit duties
a large scale (the same consideration criteria as applied for IFFs, mutatis mutandis) *Greenfield herein refers to infrastructure projects which have not yet generated commercial revenue
received from committing an offence along with the interest arising from such money shall be remitted to the Ministry of Finance as state revenue under Section 317/12 of the amended SEA and Section 99
Ministry of Finance as state revenue. 2. Criminal prosecution per the process of judgment Other offences that are not subject to a criminal fine, or whose offender refuses to enter the fining