NAV computation methodology for Indian mutual funds

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

The NAV computation methodology for Indian mutual funds is the standardised daily process by which the per-unit value of each scheme is calculated, comprising the market valuation of every security in the portfolio, the accrual of income and expenses, the application of plan- and option-specific adjustments, and the division of net assets by units outstanding. The methodology is prescribed by SEBI through Regulation 47 and the Eighth Schedule of the SEBI (Mutual Funds) Regulations, 1996 , implemented by valuation policies maintained by each AMC and operationalised by the fund accountant , with daily price inputs from two SEBI-recognised valuation agencies (CRISIL Ltd and ICRA Analytics).

Mutual fund fund accountant (India)

Wed, 13 May 2026 00:00:00 +0000

The mutual fund fund accountant (India) is the entity or department that computes the daily mark-to-market net asset value of each scheme, maintains the scheme-level books of account, charges allowable expenses and operates the accounting of unit-holder distributions. The role is constituted under Regulations 47 to 50 and the Eighth Schedule of the SEBI (Mutual Funds) Regulations, 1996 , framed under the SEBI Act, 1992 . Every asset management company is required to ensure the function is carried out by competent personnel with appropriate systems, whether retained in-house or outsourced.

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NAV computation methodology for Indian mutual funds

Mutual fund fund accountant (India)