IMPACT GROWTH REIT
IMPACT Growth Reit
Investor Relations


What is
REIT?

FAQ

1. Does dividend receive from the trust have to be tax deduction ?

Revenue Department of Thailand announced that the dividend received from the Trust has to be specific in no. 40(4) 2. dividend receive from mutual fund which trust unit holder has right to pay the tax in the rate of 10% or have option to include or excluded in tax calculation in the end of the year as normal dividend payment Any further information, please look at www.rd.go.th or RD call center at 1161

2. What is the dividend payment policy of IMPACT Growth REIT

Revenue Department of Thailand announced that the dividend received from the Trust has to be specific in no. 40(4) 2. dividend receive from mutual fund which trust unit holder has right to pay the tax in the rate of 10% or have option to include or excluded in tax calculation in the end of the year as normal dividend payment Any further information, please look at www.rd.go.th or RD call center at 1161

  1. REIT manager provides distribution to unit trust holders at least ninety (90) percent of adjusted net profit of accounting year. The dividend paid to unit trust holder is divided into year-end distribution and interim distribution (if any). However, REIT manager will not pay return to unit trust holders more than four (4) times per accounting year Except, in the case that the Trust increase its capital, the Trust is allowed to conduct the dividend distributions of more than 4 times per year for benefit of existing unit trust holders. The return will be paid at the end of accounting year – March 31, 2015.

    Adjusted net profit in this item means net profit which refers to cash status of trust and includes principal repayment as specified in loan contract (if any).
  2. In case that trust still has accumulated deficit, REIT manager will not provide return to unit trust holders.
  3. In case that the return is paid to unit trust holders in each accounting period, REIT manager will inform unit trust holders and close record book of unit trust holders, in order to identify names of unit trust holders who receive return. The return will be paid to unit trust holders within period as follows:
    • Year-end distribution
    REIT manager will pay year-end distribution within ninety (90) days after the end of accounting year. It will be paid within thirty (30) days after the day of closing record book of unit trust holders in order to determine the right of unit trust holders who receive profit.
    • Interim distribution
    REIT manager will pay interim distribution (if any) within ninety (90) days after the end of accounting year of the last quarter before paying return. It will be paid within thirty (30) days after the day of closing record book of unit trust holders.

    In case that REIT manager is unable to pay profit within the period, REIT manager will send written notice to inform SEC and unit trust holders. If REIT manager is unable to pay return to unit trust holders within the period specified in the notice because of mistake of REIT manager, REIT manager will pay interest not less than seven and a half (7.5) percent per year after the day is due until the day that REIT manager pay return to unit trust holders.

    Remark : In considering the payment of interim distribution, if the value of interim distribution per unit to be paid is lower than or equal to Baht 0.10, the REIT Manager reserves the right not to pay distribution at that time and to bring such distribution forward for payment together with the next distribution payment.