Please read these Terms and Conditions of Use (the “Terms of Use”) carefully. By accessing and using the service of mutual fund documents downloads available through www.principal.th website (the “Service”), operated by Principal Asset Management Company Limited (the “Company”), this signifies that the User has read, acknowledge and agree to be legally abide by the Terms of Use:

• To use the Service, the User shall be a unitholder who hold Long-Term Equity Fund units (LTF), Retirement Mutual Fund units (RMF), Thailand ESG Fund (ESG) or any tax saving mutual fund which managed by the Company and a holder of the Thai National Identity Card only.
• To use the Service, the User shall fill in the bona fide personal information corresponding to the information in the registrar of record.
• The User is aware that the outstanding units and balance stated in mutual fund statement is as of the stated date. The registrar of record shall be deemed correct if there is inconsistency.
• The Company reserves the rights to reject the requested service in the case that the User’s given information is not corresponding to the information in the registrar of record.
• The User further agrees and understands that all mutual fund documents downloads cannot be used as the evidence for pledge and/or be transferred to another.
• The format, download method, and encryption of mutual fund documents download are accordance with the company standard and the company’s discretion as the Company considers appropriate.
• The Company reserves the sole rights and discretion to change, amend, or modify the Terms of Use and shall be entitled to terminate this Terms of Use and suspend the Service, in whole or in part, and/or deny user access, to a specific user or to all users, with any prior notice.
• Income received from redemption of Long-Term Equity Fund units, Retirement Mutual Fund units, Thailand ESG Fund units or the redemption of any other saving tax mutual fund units that may exercise the right to tax exemption is considered as assessable income according to the Revenue Code under Section 40(8) which the income earner must submit this certificate together with the attached documents (if any) as an evidence along with filing personal income tax return (Por Ngor Dor 90) to the Revenue Department to show income from surplus capital gains received from redemption of the units within the deadline for filing the form (within March of the following year of the year of redemption of the units) whether unitholders redeem the units with rights in accordance with the guidelines, methods and conditions of investments specified by the Revenue Department or not.
• Investors should study the information about tax benefits specified in the investment manual of the mutual funds. If the investment conditions are not met, the investor will not receive the tax benefits, and it must be returned (for example, investment since 2016, the investors must invest in LTF for at least 7 (Seven) calendar years).
• PRINCIPAL APDIRMF, master fund concentrates investment in Singapore Therefore, investors should consider diversifying their overall investment portfolio.
• PRINCIPAL iPROPRMF, this fund concentrates its investment in the Property Sector Fund. If there are negative factors affecting such investments. Investors may lose a significant amount of their investment.
• Past returns are not indicative of future result.
• Investors should understand characteristic of the fund, return conditions and risk before investing.
• The Company uses derivatives contracts as a tool to hedge the foreign exchange risk of the fund (Hedging) at the discretion of the fund manager / the fund that has a foreign investment policy, investors may lose or gain from foreign exchange and/or receive a lower return than the initial capital.
• Investment in fund units is not a deposit and carries investment risks, investors may receive more or less return than the initial investment. Therefore, investors should invest in the mutual fund that is deemed to be suitable for the investment objectives of the investor and the investor can accept the risks that may arise from the investment.
• For investing in Retirement Mutual Fund, Long-Term Equity Fund, Thailand ESG Fund, and any other tax saving mutual funds qualified for income tax exemption, unitholders must strictly comply with the investment conditions and the conditions specified by the Revenue Department in all respects. Investors are required to keep all investment documents of the mutual funds for your tax benefits purposes.
• Investors should study information about investment conditions and requirements of investing in the Super Saving Funds (SSF), Super Saving Fund Extra (SSFX), Super Saving Fund Extra Unit Class (SSFX Class) Thailand ESG Fund (Thai ESG) or any other tax saving mutual funds which are in accordance with the Ministerial Regulation No. 357 (B.E. 2020) issued under the Revenue Code on the exemption of tax on 10 March 2020, and Ministerial Regulation No. 390 (B.E. 2023) issued under the Revenue Code on the exemption of tax on 8 December 2023, in accordance with the under guidance from the Revenue Department. Investors should study and understand the information in the Fund Prospectus / Fund Factsheet and keep them for future reference. If you have question, please ask the investor contact for clarification and to understand before buying the investment unit.