Mutual fund annual reports must disclose scheme wise NAV, investment valuations, related party payments, and auditor opinions. Annual mutual fund reports must include a trustee report on operations and outlook, scheme wise Balance Sheet and Revenue Account prepared under ... Summary
Securities and Exchange Board of India (Mutual Funds) Regulations, 2026
Mutual fund annual reports must disclose scheme wise NAV, investment valuations, related party payments, and auditor opinions.
Annual mutual fund reports must include a trustee report on operations and outlook, scheme wise Balance Sheet and Revenue Account prepared under prescribed accounting policies showing per unit NAV, detailed investment valuations by type and listing status, below investment grade classification, industry concentration, movement in unit capital, related party service payments, purchases and sales metrics, provisions treated as deductions from assets, contingent liabilities, segregated inter scheme transfer profits, and an auditor's report opining on true and fair view and agreement with books.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.