Half-yearly financial results: mandated mutual fund disclosures govern NAV, returns, expenses and related-party transactions and reporting.

Mandates the format and content of half-yearly financial results for mutual fund schemes, requiring disclosure of unit capital, reserves, total net assets, Net Asset Value at period opening and closing, dividend payouts, itemised income and recurring expenses (including management and trustee fees and expense ratios as a percentage of daily net assets at plan level), and performance metrics including returns and compounded annualised yield with prescribed reinvestment assumptions.

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