๐ˆ๐ฌ ๐ฆ๐ฒ ๐ฉ๐ซ๐จ๐ฉ๐ž๐ซ๐ญ๐ฒ ๐๐ž๐ฏ๐ž๐ฅ๐จ๐ฉ๐ž๐ซ ๐œ๐จ๐ฆ๐ฉ๐š๐ง๐ฒ ๐›๐ž๐œ๐จ๐ฆ๐ž ๐ˆ๐ง๐ฏ๐ž๐ฌ๐ญ๐ฆ๐ž๐ง๐ญ ๐‡๐จ๐ฅ๐๐ข๐ง๐  ๐‚๐จ๐ฆ๐ฉ๐š๐ง๐ฒ (๐ˆ๐‡๐‚) ๐ฆ๐š๐œ๐š๐ฆ ๐ข๐ง๐ข? ๐š๐ง๐ ๐ค๐ž๐ง๐š ๐ญ๐š๐ฑ ๐Ÿ๐Ÿ’%

IHC.JPG

๐ˆ๐ฌ ๐ฆ๐ฒ ๐ฉ๐ซ๐จ๐ฉ๐ž๐ซ๐ญ๐ฒ ๐๐ž๐ฏ๐ž๐ฅ๐จ๐ฉ๐ž๐ซ ๐œ๐จ๐ฆ๐ฉ๐š๐ง๐ฒ ๐›๐ž๐œ๐จ๐ฆ๐ž ๐ˆ๐ง๐ฏ๐ž๐ฌ๐ญ๐ฆ๐ž๐ง๐ญ ๐‡๐จ๐ฅ๐๐ข๐ง๐  ๐‚๐จ๐ฆ๐ฉ๐š๐ง๐ฒ (๐ˆ๐‡๐‚) ๐ฆ๐š๐œ๐š๐ฆ ๐ข๐ง๐ข? ๐š๐ง๐ ๐ค๐ž๐ง๐š ๐ญ๐š๐ฑ ๐Ÿ๐Ÿ’%

๐ˆ๐ฌ ๐ฆ๐ฒ ๐ฉ๐ซ๐จ๐ฉ๐ž๐ซ๐ญ๐ฒ ๐๐ž๐ฏ๐ž๐ฅ๐จ๐ฉ๐ž๐ซ ๐œ๐จ๐ฆ๐ฉ๐š๐ง๐ฒ ๐›๐ž๐œ๐จ๐ฆ๐ž ๐ˆ๐ง๐ฏ๐ž๐ฌ๐ญ๐ฆ๐ž๐ง๐ญ ๐‡๐จ๐ฅ๐๐ข๐ง๐  ๐‚๐จ๐ฆ๐ฉ๐š๐ง๐ฒ (๐ˆ๐‡๐‚) ๐ฆ๐š๐œ๐š๐ฆ ๐ข๐ง๐ข? ๐š๐ง๐ ๐ค๐ž๐ง๐š ๐ญ๐š๐ฑ ๐Ÿ๐Ÿ’%

If

  1. A property developer company completed and sold completed units,

  2. Now only โ€ฆreceive interest income from fixed deposit

  3. But โ€ฆ.the company has some vacant lands in its book

Our opinion :

  1. The company is not dormant

  2. The company has business operating expense.

  3. The company has incurred capital expenditure (subdivision, submit planโ€ฆ)

  4. So โ€ฆthe company is not IHC.

This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice.

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