Panwa Group Logo Panwa Accounting, Auditing, Business Services
Bangkok, Phuket - Thailand
Japanese | Thai

Home | About us | Location map | Services | Partnership | Doing business in Thailand | Thailand accounting | Maps, useful sites | Library | Glossary | Employment | Inside Panwa

|Doing business in Thailand (Dividend and Legal Reserve)|

Pages under "Doing business in Thailand" section Dividend and Legal Reserve in Thailand

How to paid the Dividend and set a Legal Reserve in Thailand

Dividend will be paid when the company has a profit (sector 1201) having retained earning in account in case of deficit earning could not be paid. Dividend will be unanimously approved by Ordinary Annual Shareholder Meeting. In case has Preferred Share, this dividend will be paid to Preferred Share before payment to Common Share.

When payment of dividend, the company must first set the legal reserve for the company at least 5% of company’s profit for all time of dividend payment until this reserve reaches 10% of company’s capital (sector 1202).


English-Thai Translator - Teacher - Editor | Private small group travel in Thailand, Laos | Photos & info of Thailand, Laos, Myanmar | Private group trips in Myanmar