LTF

()






246 (..2547) 3

( 133) 4

40 6
42 46 7
27 7

8
8
8
8


9

10
12

17
19
21
 3

246 (.. 2547)

4
( 20) .. 2513 42 (17)
( 10) .. 2496
29 35 48

1 (32) 2 126 (.. 2509)

228 (.. 2544)

(32)

2 (55) 2 126 (.. 2509)

228 (.. 2544)

(55)

3 (65) (66) (67) 2 126 (.. 2509)

(65)


(55)
(66)
30 .. 2550

(67)


(66)
31 .. 2547

( )

4

( 133)


2 (66) 126 (.. 2509)
246 (.. 2547)


1


(1) 15
300,000
(2)
5


2

1
15
300,000
3

5

4 1 2

15 300,000

5

6 4
1 2 4


5
27
 5

1
2 (capital gain)
(FIFO)
7
40 42 46
8 3 .. 2547

3 .. 2547

( )

6

40

(1)


(2)

(3)

(4)
()





()








()
()

()
()

()


(5)
()
()
()

()


2 2 2
() ()

(6)

(7)
(8)
(1) (7)

42 40 (1) (2)
40 60,000


42 40 (3)
40 60,000


43 40 (5)
44 40 (6)
45 40 (7)
46 40 (8)

27
1.5

0.75



8

1.

. 23/
2547 11 .. 2547

2.



3.
3.1

(1) 15
300,000
(2)
5
(3) .. 2559
3.2 (capital gain)
3.1

(1)
{ 246 (.. 2547) 3 (67)}
(2)

5
(3)
5
3.3

(First In First Out - FIFO)
3.4
5
(1)
(2)
(capital gain)

4.
4.1

5
 9

(1)
27
(
)
(2) (capital gain)

4.2
3.1 (1)
(capital gain)
{ 246 (.. 2547)
3 (67)}
5.

10

1.

1 15
300,000
15
( 1 31 )
1 0 0 0
2 100,000 15,000 15,000
3 500,000 75,000 75,000
4 1,000,000 150,000 150,000
5 2,000,000 300,000 300,000
6 2,500,000 375,000 300,000

2 2,500,000
LTF

15 300,000
.. LTF1 LTF2 LTF3

2547 300,000 0 0 300,000 300,000
2548 100,000 100,000 100,000 300,000 300,000
2549 0 100,000 50,000 150,000 150,000
2550 0 0 0 0 0
2551 0 0 0 0 0
2552 150,000 200,000 0 350,000 300,000
2.
5
3 (
300,000 )
.. LTF1 LTF2 LTF3

2547 300,000 0 0 300,000 300,000
2548 100,000 100,000 100,000 300,000 300,000
2549 0 100,000 50,000 150,000 150,000
2550 0 0 0 0 0
2551 0 0 0 0 0
2552 150,000 200,000 0 350,000 300,000
2553 100,000 50,000 50,000 200,000 200,000
(LTF) .. 2547
(
5 ) LTF1
.. 2547 .. 2551 ..
2552 LTF1 LTF2 LTF3
.. 2547 2548

 11

4 () (
300,000 )
/ NAV
() 25 2547 300,000 10 30,000 -
() 2548 : : :
() 2549 : : :
() 2550 : : :
() 10 2551 - 15.25 30,000 457,500
.. 2551 .. 2547 (30,000 )
( = 30,000 x 15.25 = 457,500 )
( = 30,000 x 10 = 300,000 ) 157,500
(457,500 - 300,000 = 157,500 )

5 () (
300,000 )
/ NAV
() 25 2547 300,000 10 30,000 -
() 2548 : : :
() 2549 : : :
() 2550 : : :
() 10 2551 - 9.25 30,000 277,500
.. 2551 .. 2547 (30,000 )
( = 30,000 x 9.25 = 277,500 )
( = 30,000 x 10 = 300,000 ) 25,500
(277,500 - 300,000 = - 25,500 )

6 3.1 (1)
5
3.1 (2) (
300,000 )
/ NAV
() 25 2547 500,000 10 50,000 -
() 25 2548 100,000 11.50 8,695.65 -
() 10 2548 200,000 10.75 18,604.65 -
() 2549 : : : :
() 2550 : : : :
() 20 2551 - 12.00 (30,000) 360,000
.. 2547 500,000
(15% 300,000 )
200,000 () .. 2551 .. 2547
30,000 ( 5
) FIFO

12

. ( 200,000 )
( = 20,000 x 12 = 240,000 ) () ( = 20,000 x 10 = 200,000
) 40,000 (240,000 - 200,000 = 40,000 )

(1) 40,000 3%
(2) (40,000 )
.. 2551
(3) 200,000

. ( 100,000 )
( = 10,000 x 12 = 120,000 ) () ( = 10,000 x 10 =
100,000) 20,000 (120,000 - 100,000 = 20,000 )

(1) 20,000
(2) (20,000 )
(3) 100,000
5

5
7 () (
300,000 )
/ NAV
() 25 2547 300,000 10 30,000 -
() 25 2548 100,000 11.50 8,695.65 -
() 10 2548 200,000 10.75 18,604.65 -
() 2549 : : : :
() 20 2550 - 13.25 (30,000) 397,500
.. 2547 .. 2550
.. 2547 30,000 ( 5
)
(1) ( = 30,000 x 13.25 = 397,500 )
( = 30,000 x 10 = 300,000 ) 97,500
(397,500 - 300,000 = 97,500 ) 3%
(2) (97,500 )
.. 2550
(3) .. 2547 (
300,000 ) (
)

 13

8 () (
300,000 )
/ NAV
() 25 2547 300,000 10 30,000 -
() 25 2548 100,000 11.50 8,695.65 -
() 10 2548 200,000 10.75 18,604.65 -
() 2549 : : : :
() 20 2550 - 9.25 (30,000) 277,500
.. 2547 .. 2550
.. 2547 30,000 ( 5
)
(1) ( = 30,000 x 9.25 = 277,500 )
( = 30,000 x 10 = 300,000 ) 25,500
(277,500 - 300,000 = - 25,500 )
(2) (22,500 )
.. 2550

(3) .. 2547 (
300,000 ) (
)


5

9 () (
300,000 )
/ NAV
() 25 2547 300,000 10 30,000 -
() 25 2548 100,000 11.50 8,695.65 -
() 10 2548 200,000 10.75 18,604.65 -
() 2549 : : : :
() 20 2550 - 13.25 (10,000) 132,500
.. 2547 .. 2550
.. 2547 ( 10,000 ) ( 5
)
(1) ( = 10,000 x 13.25 = 132,500 )
( = 10,000 x 10 = 100,000 )
32,500 (132,500 - 100,000 = 32,500 )
3%
(2) (32,500 )
.. 2550
(3) .. 2547 (
100,000 ) (
)

14

10 3.1 (1)
5 3.1 (2)
(
300,000 )
/ NAV
() 25 2547 500,000 10 50,000 -
() 25 2548 100,000 11.50 8,695.65 -
() 10 2548 200,000 10.75 18,604.65 -
() 2549 : : : :
() 20 2550 - 12.00 (30,000) 360,000
.. 2547 500,000
(15% 300,000 )
200,000 () .. 2550 .. 2547
30,000 ( 5 )
FIFO ( = 30,000 x 12 = 360,000 ) ()
( = 30,000 x 10 = 300,000 ) 60,000 (360,000 - 300,000 =
60,000 )
(1) 60,000 3%
(2) (60,000 )
.. 2550
(3) .. 2547
100,000 200,000
(
)
 15

 17

( LTF 1/2547)

: ...................................................................... ...............................................................
......................................................................................................................................................
..........................................................................................................................................................................................

.............................................................................. - - -

: .....................................................................................................................................................
- - - -
...........................................................................................................................................................................................

()

()

.............................................................................................................................
...............................................................................................

.......................................

................................................................................
............./......................../...........

( )
()

: ()
.. 90 .. 91
 19

( LTF 2/2547)

()

: ................................................................................................. .................................
.......................................................................................................................................................
. ................................................................................................................................................................................................

.................................................................................. - - -

: ......................................................................................................................................................
- - - -
. ............................................................................................................................................................................................

......................................................................................................................................................................................
.............................................................................................................................................................
............................................................................................................................................

()

................................................................................
............./......................../...........
( )
()
 21

( LTF 3/2547)

()

: ..................................................................................................... .................................
.......................................................................................................................................................
. ...........................................................................................................................................................................................

.................................................................................. - - -

: ....................................................................................................................................................
- - - -
. ...........................................................................................................................................................................................

..............................................................................................................................................................

()

.....................................................................................
............./......................../...........
( )
()

0 2 657 5757
()

1-2 12 18 898
10330
krungsriasset.clientservice@krungsri.com