Performance disclosure post-merger requires weighted average or retained-scheme performance, with non-retained past records available on request. Where merged schemes retain common features, disclose the weighted average performance. If one scheme's features are retained, disclose the performance of the scheme whose features are retained. If a new scheme with different features emerges, past performance need not be provided. Past performance of non-retained schemes may be made available on request with an adequate disclaimer. These disclosure standards are mandated to standardize post-merger performance presentation and protect investors under SEBI's regulatory authority.
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Performance disclosure post-merger requires weighted average or retained-scheme performance, with non-retained past records available on request.
Where merged schemes retain common features, disclose the weighted average performance. If one scheme's features are retained, disclose the performance of the scheme whose features are retained. If a new scheme with different features emerges, past performance need not be provided. Past performance of non-retained schemes may be made available on request with an adequate disclaimer. These disclosure standards are mandated to standardize post-merger performance presentation and protect investors under SEBI's regulatory authority.
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