Regulatory Disclosures on WebNotes

Annual report of an Indian mutual fund scheme

Sat, 16 May 2026 00:00:00 +0000

The annual report of a mutual fund scheme in India is the comprehensive audited financial and regulatory disclosure document that each mutual fund AMC must prepare and publish for every scheme it operates, covering the full financial year (1 April to 31 March). The annual report is the most detailed and authoritative periodic document available to investors about a scheme’s financial position, investment activity, governance compliance, and operational performance. It contains the scheme’s audited financial statements, year-end portfolio, trustee report, fund manager commentary, performance attribution, related-party transactions disclosure, and investor-complaints summary. The annual report is mandated by Regulations 56 and 57 of the SEBI (Mutual Funds) Regulations, 1996 and must be published within four months of the financial year end (i.e., by 31 July each year), with dispatch to all unit-holders.

SEBI half-yearly trustee report for mutual funds

Sat, 16 May 2026 00:00:00 +0000

The SEBI half-yearly trustee report is a six-monthly compliance and governance document that the Board of Trustees of each Indian mutual fund is required to submit to the Securities and Exchange Board of India under Regulation 27(2) of the SEBI Mutual Funds Regulations 1996 . The report covers the half-year periods ending 31 March and 30 September, with submission deadlines two months after each period-end. The report is a structurally important supervisory accountability document in which the trustees certify to SEBI that all schemes under their oversight were managed in accordance with SEBI regulations, investment mandates, expense-ratio limits, and applicable AMFI guidelines during the covered period.

Half-yearly portfolio statement for mutual funds

Tue, 12 May 2026 00:00:00 +0000

The half-yearly portfolio statement for mutual funds is a regulatory disclosure published by AMCs twice a year – as of 31 March and 30 September – that contains the full investment portfolio of each scheme along with additional data fields that are not required in the monthly portfolio disclosure . SEBI mandates this disclosure under Regulation 59A of the SEBI (Mutual Funds) Regulations, 1996 and related circulars. The half-yearly statement is sent directly to investors by e-mail (or post, on request) and is also published on the AMC’s website and AMFI’s website.

Half-yearly unaudited financial results of a mutual fund scheme

Tue, 12 May 2026 00:00:00 +0000

Half-yearly unaudited financial results for mutual fund schemes are condensed financial statements mandated by SEBI that AMCs must publish for each scheme for the half-year periods ending 30 September and 31 March. Unlike the scheme’s annual report , which contains fully audited financials, the half-yearly results are unaudited (reviewed but not audited) and are published in a shorter format. They are one of the key periodic financial disclosures through which mutual fund investors can assess the financial health of their schemes between annual audit cycles.

Monthly portfolio disclosure for mutual funds in India

Tue, 12 May 2026 00:00:00 +0000

Monthly portfolio disclosure is the regulatory requirement under which every mutual fund AMC in India must publicly publish the complete portfolio of each scheme – listing every security held, its ISIN, quantity, market value, and percentage of net assets – as of the last working day of each calendar month. The disclosure is made on the AMC’s website and on AMFI’s website within ten working days after the end of the month. It is one of the primary transparency mechanisms prescribed by SEBI for the mutual fund industry.

Scheme performance vs benchmark report for mutual funds

Tue, 12 May 2026 00:00:00 +0000

A scheme performance vs benchmark report is the standardised comparative return disclosure that SEBI requires every mutual fund scheme to publish, showing the scheme’s point-to-point and CAGR (Compounded Annual Growth Rate) returns alongside the returns of its primary benchmark and an additional benchmark over specified standard periods. This disclosure is embedded in the scheme factsheet , the scheme annual report , and the performance tables on AMFI’s website, enabling investors to assess whether the scheme has added value over passive investing in the benchmark.