Portfolio disclosure requirements impose additional footnote and industry classification obligations for mutual fund half yearly portfolios. Mutual funds must include, in their statutory half yearly portfolio disclosures, a footnote stating the portfolio turnover ratio for equity oriented schemes and the average maturity period for debt oriented schemes, and must display the industry name alongside each security using the AMFI recommended industry classification; these measures supplement the format required by Regulation 59A and are issued under Regulation 77.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Portfolio disclosure requirements impose additional footnote and industry classification obligations for mutual fund half yearly portfolios.
Mutual funds must include, in their statutory half yearly portfolio disclosures, a footnote stating the portfolio turnover ratio for equity oriented schemes and the average maturity period for debt oriented schemes, and must display the industry name alongside each security using the AMFI recommended industry classification; these measures supplement the format required by Regulation 59A and are issued under Regulation 77.
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