360 ONE MSCI India ETF

SCHEME INFORMATION DOCUMENT Section I 360 ONE MSCI India ETF (SO No. 1) (An open-ended scheme replicating/tracking MSCI India Index) (Scrip Code for NSE/BSE will be added after listing of the units) This product is suitable for investors who are seeking* (SO No. 3) Long Term Capital Appreciation Investment in stocks comprising the MSCI India Index and endeavours to track the benchmark index, subject to tracking errors MSCI India Index TRI *Investors should consult their financial advisers if in doubt about whether the product is suitable for them. (The product labelling assigned during the New Fund Offer (NFO) is based on internal assessment of the Scheme Characteristics or model portfolio and the same may vary post NFO when actual investments are made) Offer for units of Rs. 10/- each for cash during the New Fund Offer and continuous offer for units at NAV based prices. New Fund Offer opens on: New Fund Offer closes on: Scheme re-opens for continuous Sale and Repurchase from Mutual Fund: 360 ONE MUTUAL FUND Asset Management Company: 360 ONE Asset Management Limited Trustee Company: 360 ONE Asset Trustee Limited Registered Office: 360 ONE Centre, Kamala City, S.B. Marg, Lower Parel, Mumbai – 400 013 Tel No.: 022 4876 5158 Website: https://www.360.one/asset-management/mutualfund/ The particulars of the Scheme have been prepared in accordance with the Securities and Exchange Board of India (Mutual Funds) Regulations 2026, (herein after referred to as SEBI (MF) Regulations) as amended till date and circulars issued thereunder filed with SEBI, along with a Due Diligence Certificate from the AMC. The units being offered for public subscription have not been approved or recommended by SEBI nor has SEBI certified the accuracy or adequacy of the Scheme Information Document (SID).The SID sets forth concisely the information about the Scheme that a prospective investor ought to know before investing. Before investing, investors should also ascertain about any further changes to this SID after the date of this Document from the Mutual Fund / Investor Service Centres / Website / Distributors or Brokers. The investors are advised to refer to the Statement of Additional Information (SAI) for details of 360 ONE Mutual Fund, Standard Risk Factors, Special Considerations, Tax and Legal issues and general information on https://www.360.One/asset-management/mutualfund/downloads/information- documents/. SAI is incorporated by reference (is legally a part of the SID). For a free copy of the current SAI, please contact your nearest Investor Service Centre or log on to our website. The SID (Section I and II) should be read in conjunction with the SAI and not in isolation. This SID is dated ___________________ 2DISCLAIMER OF NSE As required, a copy of this Scheme Information Document has been submitted to National Stock Exchange of India Limited (hereinafter referred to as NSE). NSE has given vide its letter NSE/LIST/6020 dated February 23, 2026 permission to the Mutual Fund to use the Exchange's name in this Scheme Information Document as one of the stock exchanges on which the Mutual Fund's units are proposed to be listed subject to, the Mutual Fund fulfilling various criteria for listing. The Exchange has scrutinized this Scheme Information Document for its limited internal purpose of deciding on the matter of granting the aforesaid permission to the Mutual Fund. It is to be distinctly understood that the aforesaid permission given by NSE should not in any way be deemed or construed that the Scheme Information Document has been cleared or approved by NSE; nor does it in any manner warrant, certify or endorse the correctness or completeness of any of the contents of this Scheme Information Document; nor does it warrant that the Mutual Fund's units will be listed or will continue to be listed on the Exchange; nor does it take any responsibility for the financial or other soundness of the Mutual Fund, its sponsors, its management or any scheme of the Mutual Fund. Every person who desires to apply for or otherwise acquire any units of the Mutual Fund may do so pursuant to independent inquiry, investigation and analysis and shall not have any claim against the Exchange whatsoever by reason of any loss which may be suffered by such person consequent to or in connection with such subscription /acquisition whether by reason of anything stated or omitted to be stated herein or any other reason whatsoever. DISCLAIMER OF BSE "BSE Limited ("the Exchange") has given vide its letter dated February 23, 2026 permission to 360 ONE Mutual Fund to use the Exchange's name in this SID as one of the Stock Exchanges on which this Mutual Fund's Unit are proposed to be listed. The Exchange has scrutinized this SID for its limited internal purpose of deciding on the matter of granting the aforesaid permission to 360 ONE Mutual Fund. The Exchange does not in any manner:- • warrant, certify or endorse the correctness or completeness of any of the contents of this SID; or • warrant that this scheme's unit will be listed or will continue to be listed on the Exchange; or • take any responsibility for the financial or other soundness of this Mutual Fund, its promoters, its management or any scheme or project of this Mutual Fund; and it should not for any reason be deemed or construed that this SID has been cleared or approved by the Exchange. Every person who desires to apply for or otherwise acquires any unit of 360 ONE MSCI India ETF of this Mutual Fund may do so pursuant to independent inquiry, investigation and analysis and shall not have any claim against the Exchange whatsoever by reason of any loss which may be suffered by such person consequent to or in connection with such subscription/ acquisition whether by reason of anything stated or omitted to be stated herein or for any other reason whatsoever. 3DISCLAIMER OF MSCI THIS FINANCIAL PRODUCT IS NOT SPONSORED, ENDORSED, SOLD OR PROMOTED BY MSCI INC. (“MSCI”), ANY OF MSCI’S AFFILIATES, ANY OF MSCI’S OR MSCI’S AFFILIATES’ INFORMATION PROVIDERS OR ANY OTHER THIRD PARTY INVOLVED IN, OR RELATED TO, COMPILING, COMPUTING, CALCULATING OR CREATING ANY MSCI INDEX (COLLECTIVELY, THE “MSCI PARTIES”). THE MSCI INDEXES ARE THE EXCLUSIVE PROPERTY OF MSCI. MSCI AND THE MSCI INDEX NAMES ARE SERVICE MARKS OF MSCI OR MSCI’S AFFILIATES AND HAVE BEEN LICENSED FOR USE FOR CERTAIN PURPOSES BY [LICENSEE]. NONE OF THE MSCI PARTIES MAKES ANY REPRESENTATION OR WARRANTY, EXPRESS OR IMPLIED, TO THE ISSUER OR OWNERS OF THIS FINANCIAL PRODUCT OR ANY OTHER PERSON OR ENTITY REGARDING THE ADVISABILITY OF INVESTING IN FINANCIAL PRODUCTS GENERALLY OR IN THIS FINANCIAL PRODUCT PARTICULARLY OR THE ABILITY OF ANY MSCI INDEX TO TRACK CORRESPONDING STOCK MARKET PERFORMANCE. MSCI OR ITS AFFILIATES ARE THE LICENSORS OF CERTAIN TRADEMARKS, SERVICE MARKS AND TRADE NAMES AND OF THE MSCI INDEXES WHICH ARE DETERMINED, COMPOSED AND CALCULATED BY MSCI WITHOUT REGARD TO THIS FINANCIAL PRODUCT OR THE ISSUER OR OWNERS OF THIS FINANCIAL PRODUCT OR ANY OTHER PERSON OR ENTITY. NONE OF THE MSCI PARTIES HAS ANY OBLIGATION TO TAKE THE NEEDS OF THE ISSUER OR OWNERS OF THIS FINANCIAL PRODUCT OR ANY OTHER PERSON OR ENTITY INTO CONSIDERATION IN DETERMINING, COMPOSING OR CALCULATING THE MSCI INDEXES. NONE OF THE MSCI PARTIES IS RESPONSIBLE FOR OR HAS PARTICIPATED IN THE DETERMINATION OF THE TIMING OF, PRICES AT, OR QUANTITIES OF THIS FINANCIAL PRODUCT TO BE ISSUED OR IN THE DETERMINATION OR CALCULATION OF THE EQUATION BY OR THE CONSIDERATION INTO WHICH THIS FINANCIAL PRODUCT IS REDEEMABLE. FURTHER, NONE OF THE MSCI PARTIES HAS ANY OBLIGATION OR LIABILITY TO THE ISSUER OR OWNERS OF THIS FINANCIAL PRODUCT OR ANY OTHER PERSON OR ENTITY IN CONNECTION WITH THE ADMINISTRATION, MARKETING OR OFFERING OF THIS FINANCIAL PRODUCT. ALTHOUGH MSCI SHALL OBTAIN INFORMATION FOR INCLUSION IN, OR FOR USE IN THE CALCULATION OF, THE MSCI INDEXES FROM SOURCES THAT MSCI CONSIDERS RELIABLE, NONE OF THE MSCI PARTIES WARRANTS OR GUARANTEES THE ORIGINALITY, ACCURACY AND/OR THE COMPLETENESS OF ANY MSCI INDEX OR ANY DATA INCLUDED THEREIN. NONE OF THE MSCI PARTIES MAKES ANY WARRANTY, EXPRESS OR IMPLIED, AS TO RESULTS TO BE OBTAINED BY THE ISSUER OF THE FINANCIAL PRODUCT, OWNERS OF THE FINANCIAL PRODUCT, OR ANY OTHER PERSON OR ENTITY, FROM THE USE OF ANY MSCI INDEX OR ANY DATA INCLUDED THEREIN. NONE OF THE MSCI PARTIES SHALL HAVE ANY LIABILITY FOR ANY ERRORS, OMISSIONS OR INTERRUPTIONS OF OR IN CONNECTION WITH ANY MSCI INDEX OR ANY DATA INCLUDED THEREIN. FURTHER, NONE OF THE MSCI PARTIES MAKES ANY EXPRESS OR IMPLIED WARRANTIES OF ANY KIND, AND THE MSCI PARTIES HEREBY EXPRESSLY DISCLAIM ALL WARRANTIES OF 53 MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE, WITH RESPECT TO EACH MSCI INDEX AND ANY DATA INCLUDED THEREIN. WITHOUT LIMITING ANY OF THE FOREGOING, IN NO EVENT SHALL ANY OF THE MSCI PARTIES HAVE ANY LIABILITY FOR ANY DIRECT, INDIRECT, SPECIAL, PUNITIVE, CONSEQUENTIAL OR ANY OTHER DAMAGES (INCLUDING LOST PROFITS) EVEN IF NOTIFIED OF THE POSSIBILITY OF SUCH DAMAGES. No purchaser, seller or holder of this security, financial product or fund, or any other person or entity, should use or refer to any MSCI trade name, trademark or service mark to sponsor, endorse, market or promote this security without first contacting MSCI to determine whether MSCI’s permission is required. Under no circumstances may any person or entity claim any affiliation with MSCI without the prior written permission of MSCI. 4Licensee shall include the following disclaimer and limitations in any Informational Materials relating to any Product, and upon request shall furnish a copy (copies) thereof to MSCI: The funds or securities referred to herein are not sponsored, endorsed or promoted by MSCI and MSCI bears no liability with respect to any such funds or securities or any index on which such funds or securities are based. The prospectus contains a more detailed description of the limited relationship MSCI has with the licensee and any related funds. 5Table of Contents Section I Part I. HIGHLIGHTS/SUMMARY OF THE SCHEME ...................................................................... 05 Part II. INFORMATION ABOUT THE SCHEME ........................................................................................... 12 A. HOW WILL THE SCHEME ALLOCATE ITS ASSETS .............................................................................. 12 B. WHERE WILL THE SCHEME INVEST ................................................................................................. 14 C. WHAT ARE THE INVESTMENT STRATEGIES ...................................................................................... 15 D.HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE……………………………………………………….15 E. WHO MANAGES THE SCHEME ........................................................................................................ 16 F. HOW IS THE SCHEME DIFFERENT FROM EXISTING SCHEMES OF THE MUTUAL FUND ...................... 16 G. HOW HAS THE SCHEME PERFORMED............................................................................................. 16 H. ADDITIONAL SCHEME RELATED DISCLOSURES .............................................................................. 17 Part III. OTHER DETAILS ......................................................................................................................... 18 A. COMPUTATION OF NAV .................................................................................................................. 18 B. NEW FUND OFFER (NFO) EXPENSES ............................................................................................... 19 C. ANNUAL SCHEME RECURRING EXPENSES ..................................................................................... 19 D. LOAD STRUCTURE ......................................................................................................................... 22 Section II I. Introduction ......................................................................................................................... 24 II. Information about the scheme ........................................................................................................ 35 III. Other Details ................................................................................................................................. 57 6Part I. HIGHLIGHTS/SUMMARY OF THE SCHEME (SO No. 1) Sr. No. Title Description 1. Name of the 360 ONE MSCI India ETF Scheme 2. Category of the Other Schemes - Exchange Traded Fund (ETF) Scheme 3. Scheme type An open-ended scheme replicating/tracking MSCI India Index 4. Scheme Code To be updated at the time of Launch (SO No. 7) 5. Investment The investment objective of the scheme is to replicate the composition of Objective the MSCI India Index and to generate returns that are commensurate with the performance of the MSCI India Index, subject to tracking errors. There is no assurance that the objective of the scheme will be realized. (SO No. 5) 6. Liquidity/Listing Liquidity Details: details On the Exchange The units are listed on Stock Exchanges to provide liquidity through the secondary market. The units of the Scheme can be bought / sold on all trading days on the NSE Limited and or BSE Limited. The price of the Units in the secondary market on the Stock Exchange(s) will depend on demand and supply at that point of time. The AMC shall engaged with two Market Maker(s) who are members of Stock Exchange to provide liquidity in secondary market on an ongoing basis. The Market Maker(s) would offer daily two-way quote in the market. Directly with the Mutual Fund The Scheme offers units for subscription / redemption directly with the Mutual Fund in creation unit size to Market Makers and Large Investors, at applicable NAV. Further, in terms of Para 4.5.2 of SEBI Master circular dated March 20, 2026, investors can directly approach AMC for redemption of units for transaction of more than Rs. 25 Crore, subject to creation unit size. Investors can also directly approach AMC for redemption of units for transaction of upto Rs. 25 Crore without any exit load, if: a. Traded price (closing price) of the ETF units is at discount of more than 1% to the day end NAV for 7 continuous trading days, or b. No quotes for such ETFs are available on stock exchange(s) for 3 consecutive trading days, or c. Total bid size on the exchange is less than half of creation units size daily, averaged over a period of 7 consecutive trading days. The above instances shall be tracked by the AMC on an ongoing basis and incase if any of the above mentioned scenario arises the same shall be disclosed on the website of the AMC i.e. https://www.360.one/asset- management/mutualfund/. 7In the event of above, valid applications received by the fund upto the cut-off time will be processed on the basis of the closing NAV of the day of receipt of request and for valid applications received after cut-off time, the closing NAV of the next Business Day shall be applicable. The AMC/Trustee reserves the right to delist the Units of the Scheme from a particular stock exchange provided the Units are listed on at least one stock exchange. Listing details: The units of 360 ONE MSCI India ETF are proposed to be listed on National Stock Exchange of India Limited and BSE Limited. 7. Benchmark (Total Benchmark of the scheme is MSCI India Index TRI. Return Index) Justification: The benchmark has been chosen as the Scheme will invest in stocks constituting MSCI India Index, in same weightage of the Index. Thus, the composition of the aforesaid benchmark is such that it is most suited for comparing the performance of the Scheme. 8. NAV disclosure The AMC will update the NAVs on AMFI website www.amfiindia.com by 11.00 p.m. on the every business day and also on its website (https://www.360.one/asset-management/mutualfund/). Indicative NAV (iNAV): The AMC shall also calculate indicative NAV (iNAV) and will be updated during the market hours on its website. Indicative NAV (iNAV) will not have any bearing on the creation or redemption of units directly with the Fund by the Market Makers /Large Investors. Indicative NAV shall be disclosed on Stock exchange(s), where the units will be listed, on continuous basis within a maximum time lag of 15 seconds during the trading hours. For further details, please refer Section II in this SID. 9. Applicable Timeline for: Timelines • Dispatch of Redemption proceeds - within three working days from the date of redemption or repurchase. In case of exceptional situations listed in AMFI Circular No. AMFI/35P/MEM-COR/74/2022-23 dated January 16, 2023, the scheme shall be allowed additional timelines for transfer of redemption or repurchase proceeds to the unitholders. Sale of units through Stock Exchange: All categories of Investors may sell the units of the Scheme on a continuous basis on National Stock Exchange of India Limited (NSE)/ BSE Limited (BSE) or any other exchange where the Scheme will be listed, during the trading day in round lot of 1 (one) Unit at the 8prevailing listed price. • Dispatch of IDCW – Not Applicable Interest for the period of delay in transfer of redemption or repurchase or dividend will be paid to unitholders at the rate of 15% per annum along with the proceeds of redemption or repurchase or dividend. 10. Plan & Options The Scheme does not offer any Plans/Options for investment. The AMC and the Trustees reserve the right to introduce such other Plans/Options as they deem necessary or desirable from time to time, in accordance with the SEBI Regulations. 11. Load Structure Exit Load: For Creation Unit Size: No Exit load will be levied on redemptions made by Market Makers / Large Investors directly with the Fund in Creation Unit Size. For other than Creation Unit Size: Nil The Units of 360 ONE MSCI India ETF in other than Creation Unit Size cannot be directly redeemed with the Fund. These Units can be redeemed (sold) on a continuous basis on the Stock Exchange during the trading hours on all trading days. The Trustee / AMC reserve the right to change / modify the exit load on a future date on prospective basis. Other charges for transactions through Stock Exchange Mode: The units of the Scheme are compulsorily traded on Stock Exchange(s) in dematerialized form, and hence, there shall be no entry/exit load for the units purchased or sold through Stock Exchanges. However, the investor shall have to bear costs in the form of bid/ask spread and brokerage and such other costs as charged by his broker or mandated by the government from time-to-time for transacting in the units of the scheme through secondary market. 12. Minimum • During NFO: During NFO period - Rs. 5000 and in multiples of Re. 1/- Application thereof. Units will be allotted in whole figures and the balance Amount/switch in amount will be refunded. • On Continuous basis: Directly with Fund- a) Market Makers: Market Makers can directly purchase/redeem in blocks from the fund in “Creation unit size” on any business day. b) Large Investors: Large Investors can directly purchase/redeem in blocks from the fund in “Creation unit size” on any business day subject to the value of such transaction being greater than the threshold of INR 25 Cr. (Twenty-Five crores) or such other threshold as prescribed by SEBI from time to time. 9On the Exchange - The units of the Scheme can be purchased and sold in minimum lot of 1 unit and in multiples thereof. 13. Minimum Directly with Fund- Additional Purchase Amount a) Market Makers: Market Makers can directly purchase/redeem in blocks from the fund in “Creation unit size” on any business day. b) Large Investors: Large Investors can directly purchase/redeem in blocks from the fund in “Creation unit size” on any business day subject to the value of such transaction being greater than the threshold of INR 25 Cr. (Twenty-Five crores) or such other threshold as prescribed by SEBI from time to time. On the Exchange - The units of the Scheme can be purchased and sold in minimum lot of 1 unit and in multiples thereof. 14. Minimum On The Exchange: Redemptions/switc Investors can redeem (sell) Units on a continuous basis on the Stock h out amount Exchange on which the Units are listed. On the Stock Exchange(s), the Units of the Scheme can be sold in minimum lot of 1 (one) Unit and in multiples thereof. Directly from the Fund: The Scheme offers for redemptions only from Market Makers and Large Investors (subject to the value of such transaction is greater than threshold of INR 25 Cr. (Twenty-Five crores) in “Creation Unit Size” on all Business Days. Additionally, the difference in the value of portfolio and cost of purchase/sale of Portfolio Deposit on the Exchange for creation/redemption of Units of the Scheme including the Cash Component and transaction handling charges, if any, will have to be borne by the Market Maker/Large Investor. The Fund creates/redeems Units of the Scheme in large size known as “Creation Unit Size”. Each “Creation Unit” consists of 2,00,000 Units of 360 ONE MSCI India ETF. The value of the “Creation Unit” is the “Portfolio Deposit” and a “Cash Component” which will be exchanged for 2,00,000 Units of the Scheme and/or subscribed in cash equal to the value of said predefined units of the Scheme. Each unit of the Scheme will be approximately equal to the 1/100th value of the MSCI India Index. The redemption of Units of the Scheme in Creation Unit Size will be allowed both by means of exchange of Portfolio Deposit and by cash. Liquidity Window: Further, in terms of Paragraph 4.5.3 of SEBI Master Circular dated March 20, 2026 investors can directly approach AMC for redemption of units for transaction of more than Rs. 25 Crore, subject to creation unit size. Investors can also directly approach AMC for redemption of units for transaction of upto Rs. 25 Crore without any exit load, if: i. Traded price (closing price) of the ETF units is at discount of more than 1% to the day end NAV for 7 continuous trading days, or 10ii. No quotes for such ETFs are available on stock exchange(s) for 3 consecutive trading days, or iii. Total bid size on the exchange is less than half of creation units size daily, averaged over a period of 7 consecutive trading days. In case of the above scenarios, applications received from investors for redemption up to 3.00 p.m. on any trading day, shall be processed at the closing NAV of the day. Switch Out: Not applicable There is no minimum balance requirement. (SO No. 36) 15. New fund offer NFO Opens on: _____________ period NFO Closes on: _____________ This is the period during which a new Scheme re-opens for continuous sale & repurchase on: ________ Scheme sells its units to the The AMC/Trustee reserves the right to extend the closing date, subject to the investors. condition that the New Fund Offer shall not be kept open for more than 15 (SO No. 34) days. The AMC reserves the right to close the NFO period earlier, subject to the condition that NFO shall be open for minimum period of 3 working days. Any such extension/ early closure shall be announced by way of an addendum uploaded on website of the AMC. 16. New fund offer price This is the price per unit that the Rs. 10 per Unit investors have to pay to invest during the NFO. 17. Segregated In case of a credit event at issuer level and to deal with liquidity risk, the Portfolio/side AMC may create a segregated portfolio of debt and money market pocketing instruments under the Scheme in compliance with the Para 5.5 of SEBI disclosure Master Circular dated March 20, 2026, as amended from time to time. (SO No. 53) In this regard, the term ‘segregated portfolio’ shall mean a portfolio comprising of debt or money market instrument affected by a credit event, that has been segregated in a mutual fund scheme, the term ‘main portfolio’ shall mean the scheme portfolio excluding the segregated portfolio and the term ‘total portfolio’ shall mean the scheme portfolio including the securities affected by the credit event. For details, kindly refer SAI. 18. Swing Pricing Not Applicable Disclosure 19. Stock lending/short Not Applicable. selling 20. How to apply and The Key Information Memorandum along with application form is available at other details t h e Investor Service Centers (ISCs)/ Official Points of Acceptance (OPAs) or (SO No. 35) may be downloaded from the website (https://www.360.one/asset- 11management/mutualfund/) of the Mutual Fund. Investors are also advised to refer to Statement of Additional Information before submitting the application form. Please refer https://www.360.One/asset- management/mutualfund/downloads/information-documents/ for the list of official points of acceptance. Purchase from Stock Exchanges (applicable for Market Makers, Large Investors and other investor). An investor can buy units of the Scheme on a continuous basis on the national stock exchange and other recognised stock exchanges where the Scheme units are listed and traded like any other publicly traded securities at prices which may be close to the actual NAV of the Scheme. There is no load for investors transacting on the stock exchange. However, there would be cost of brokerage and other transactions costs (like stamp duty) payable to broker or sub-broker of the exchange. Please refer to the Section II for detailed procedure. 21. Investor Services • Contact details for general service request: Investors may contact any of the ISCs or the AMC by calling the toll-free no. 1800-2108-606 or write to service@360.one. Investors can also visit the website at https://www.360.one/asset- management/mutualfund/ for complete details. • Contact details for complaints resolution: Ms. Situ Tank is designated as the Investor Relations Officer. Ms. Tank can be contacted at 360 ONE Asset Management Limited, 360 ONE Centre, Kamala City, S.B. Marg, Lower Parel, Mumbai – 400 013, Tel +91 2248765172 Fax: (91 22) 4646 4706, Email: service@360.one Investors can lodge their dispute on the ODR Portal and Scores Portal through the link given below: • ODR Portal can be accessed via the following link - https://smartodr.in/. • SCOREs Portal can be accessed via the following link - https://scores.sebi.gov.in/ 22. Specific attribute of Not Applicable scheme (such as lock in, duration in case of target maturity scheme /close ended schemes) 23. Special Systematic Investment Plan (SIP), Systematic Transfer Plan (STP) product/facility Systematic Withdrawal Plan (SWP) are not available under this Scheme. available during the NFO and on ongoing basis 24. Weblink TER for last 6 months, Daily TER as well as scheme factsheet shall be made available on https://www.360.one/asset-management/mutualfund/. 12DUE DILIGIENCE BY THE ASSET MANAGEMENT COMPANY (SO No. 55) It is confirmed that: I. The Draft Scheme Information Document submitted to SEBI is in accordance with the SEBI (Mutual Funds) Regulations, 2026 and the guidelines and directives issued by SEBI from time to time. II. All legal requirements connected with the launching of the Scheme as also the guidelines, instructions, etc., issued by the Government and any other competent authority in this behalf, have been duly complied with. III. The disclosures made in the Draft Scheme Information Document are true, fair and adequate to enable the investors to make a well informed decision regarding investment in the Scheme. IV. The intermediaries named in the Draft Scheme Information Document and Statement of Additional Information are registered with SEBI and their registration is valid, as on date. V. The contents of the Draft Scheme Information Document including figures, data, yields, etc. have been checked and are factually correct. VI. The AMC has complied with the compliance checklist applicable for Draft Scheme Information Documents and other than cited deviations/ that there are no deviations from the regulations. VII. Notwithstanding anything contained in this Draft Scheme Information Document, the provisions of the SEBI (Mutual Funds) Regulations, 2026 and the guidelines there under shall be applicable. VIII. The Trustees have ensured that the Scheme, 360 ONE MSCI India ETF approved by them is a new product offered by 360 ONE Mutual Fund and is not a minor modification of any existing scheme/fund/product. For 360 ONE Asset Management Limited Sd/- Place: Mumbai Sonali Tendulkar Date: ____________________ Compliance Officer 13Part II. INFORMATION ABOUT THE SCHEME A. HOW WILL THE SCHEME ALLOCATE ITS ASSETS? The investment policies of the Scheme shall be as per SEBI (Mutual Funds) Regulations, 2026, and within the following guidelines. Under normal market circumstances, the investment range would be as follows: Indicative Allocations Instruments (% of total assets) Minimum Maximum Equity and Equity related securities covered by the 95% 100% MSCI India Index Debt and money market instruments# 0% 5% (SO No. 13) (SO No. 21) #Money Market instruments includes commercial papers, commercial bills, treasury bills, Government securities having an unexpired maturity up to one year, call or notice money, certificate of deposit, usance bills, and any other like instruments as specified by the Reserve Bank of India from time to time. In accordance with clause 3 of Sixth Schedule of SEBI (Mutual Funds) Regulations 2026 read with Para 13.14.1 of Master Circular dated March 20, 2026, the scheme may invest upto 5% of net assets in Liquid & Overnight Mutual Fund schemes without charging any fees, provided that aggregate inter-scheme investment made by all schemes under the management of 360 ONE Asset Management Limited or in schemes under the management of any other asset management company shall not exceed 5% of the net asset value of 360 ONE Mutual Fund. Indicative table of percentage of investment in various securities: (SO No. 18) (SO No.19) SI. Type of Instrument % of exposure Circular references no 1. Equity Derivatives for non- 20% of the equity and equity Para 8.5, 13.15 & 13.16 of hedging purpose related securities of the Scheme. SEBI Master circular (SO No. 20) dated March 20, 2026 2. Units of Mutual Fund 5% of net assets in Liquid & Clause 3 of Sixth Schemes Overnight Mutual Fund Schemes Schedule of SEBI (Mutual Funds) Regulations 2026 read with Para 13.14.1 of Master Circular dated March 20, 2026 4. Short Term Deposits Refer Note 1 Para 13.7 of SEBI Master Circular dated March 20, 2026 Note 1: Pending deployment of funds of the Scheme, the AMC may invest funds of the Scheme in short-term deposits of scheduled commercial banks, subject to the following conditions issued by SEBI vide clause 13.7 of SEBI Master Circular: 14i. “Short Term” for parking of funds shall be treated as a period not exceeding 91 days. ii. Such short-term deposits shall be held in the name of the Scheme. iii. The Scheme shall not park more than 15% of their net assets in the short term deposit(s) of all the scheduled commercial banks put together. However, it may be raised to 20% with the prior approval of the Trustee. Also, parking of funds in short term deposits of associate and sponsor scheduled commercial banks together shall not exceed 20% of total deployment by the Mutual Fund in short term deposits. iv. The Scheme shall not park more than 10% of their net assets in short term deposit(s) with any one scheduled commercial bank including its subsidiaries. v. The Trustee shall ensure that the funds of the Scheme are not parked in the short term deposits of a bank which has invested in the Scheme. vi. The Trustee shall also ensure that the bank in which a scheme has short term deposits do not invest in the scheme until the scheme has short term deposits with such bank. vii. AMC will not charge any investment management and advisory fees for parking of funds in short term deposits of scheduled commercial banks. The above provisions do not apply to term deposits placed as margins for trading in cash and derivative market. As per para 4.3 of SEBI Master Circular dated March 20, 2026, in order to address the risk related to portfolio concentration in the Scheme, the underlying index for this scheme shall comply with the following: 1. The index shall have a minimum of 10 stocks as its constituents. 2. For a sectoral/ thematic Index, no single stock shall have more than 35% weight in the index. For other than sectoral/ thematic indices, no single stock shall have more than 25% weight in the index. 3. The weightage of the top three constituents of the index, cumulatively shall not be more than 65% of the Index. 4. The individual constituent of the index shall have a trading frequency greater than or equal to 80% and an average impact cost of 1% or less over previous six months. Accordingly, the underlying Index shall ensure that such index complies with the aforesaid norms. Pursuant to Para 8.5, 13.15 and 13.16 of SEBI Master circular dated March 20, 2026 and as may be amended from time to time, The Scheme may take an exposure to equity derivatives of constituents or index derivatives of the underlying index for short duration when securities of the index are unavailable, insufficient or for rebalancing at the time of change in index or in case of corporate actions, as permitted subject to rebalancing within 7 calendar days (or as specified by SEBI from time to time). The equity derivative exposure of scheme for non-hedging purposes shall be up to 20% of equity and equity related Securities of the scheme. Derivative products are leveraged instruments and can provide disproportionate gains as well as disproportionate losses to the investor. Execution of such strategies depends upon the ability of the fund manager to identify such opportunities. Identification and execution of the strategies to be pursued by the fund manager involve uncertainty and decision of fund manager may not always be profitable. No assurance can be given that the fund manager will be able to identify or execute such strategies. The risks associated with the use of derivatives are different from or possibly greater than, the risks associated with investing directly in securities and other traditional investments. 15The Scheme will not invest in below securities/instruments: (SO No. 18) S. No. Securities/Instruments 1. Debt and Commodity derivatives 2. Securitized Debt 3. Instruments having Special Features (AT1 and AT2 Bonds) 4. Debt Instruments with SO / CE rating 5. Stock Lending and borrowing 6. Overseas Investments 7. Units issued by InvITs 8. Repo/ Reverse Repo transactions in Corporate Debt Securities 9. Credit Default Swap transactions The cumulative gross exposure through Equity, Equity derivative, Debt & Money Market Instruments and other permitted securities/assets and such other securities/assets as may be permitted by the Board from time to time shall not exceed 100% of the net assets of the Scheme as per Para 13.18.1 of SEBI Master Circular dated March 20, 2026. (SO No. 17) Pursuant to SEBI Letter to AMFI dated November 03, 2021, Cash or cash equivalents with residual maturity of less than 91 days may be treated as not creating any exposure. Cash Equivalent shall consist of the following securities having residual maturity of less than 91 days: (SO No. 13) (SO No. 14) a) Government Securities; b) T-Bills; and c) Repo on Government securities Pending deployment of the funds as per the investment objective of the Scheme, the funds of the Scheme may be parked in short term deposits of the scheduled commercial banks, subject to the guidelines and limits specified by clause 13.7 of SEBI Master Circular dated March 20, 2026 as amended from time to time. 16Timelines for deployment of Funds mobilized in a New Fund Offer (NFO) The funds mobilized during the New Fund Offer (NFO) shall be deployed in accordance with the asset allocation pattern of the scheme within 30 business days from the date of allotment of units. In exceptional cases where the AMC is not able to deploy the funds within this period, the AMC shall provide an explanation, including details of the efforts made to deploy the funds, to the Investment Committee of the AMC. The Investment Committee may, if deemed necessary, shall extend the deployment timeline by an additional 30 business days, in accordance with Para 7.24 of SEBI Master Circular dated March 20, 2026. While granting an extension, the Committee shall examine the root cause of the delay. However, an extension shall not be granted if the scheme’s assets are liquid and readily available. If the funds are not deployed as per the asset allocation specified in the Scheme Information Document (SID) within the stipulated and extended timelines, the following measures shall apply: 1. Restriction on Fresh Subscriptions: The AMC shall not accept fresh inflows into the scheme until the funds are deployed as per the SID. 2. Waiver of Exit Load: No exit load shall be levied on investors exiting the scheme after 60 business days of non-complying with the asset allocation. 3. Investor Notification: The AMC shall inform all NFO investors about their option to exit the scheme without an exit load via email, SMS, or other appropriate communication channels. 4. Reporting to Trustees: Any deviation from the deployment timelines shall be reported to the Trustees at each stage. Rebalancing due to Short Term Defensive Consideration: (SO No. 23) (SO No. 24) Due to market conditions, the AMC may invest beyond the range set out in the asset allocation. Such deviations shall normally be for a short term and defensive considerations as per Para 1.9.1.(b)(ii) and 4.5.5 of SEBI Master Circular dated March 20, 2026, and, the fund manager will rebalance the portfolio within 7 calendar days from the date of deviation. Rebalancing due to Passive Breaches: (SO No. 22) In line with Para 4.5.5 of SEBI Master Circular, in case of change in constituents of the index due to periodic review, the portfolio of Scheme shall be rebalanced within 7 calendar days. Further, any transactions undertaken in the portfolio of Schemes in order to meet the redemption and subscription obligations shall be done while ensuring that post such transactions replication of the portfolio with the index is maintained at all points of time. In the event of corporate action, the scheme shall dispose the security not forming part of the underlying index within 7 days from the date of allotment/listing. 17B. WHERE WILL THE SCHEME INVEST? (SO No. 29) The scheme shall invest in below instruments: a. Equity and Equity related securities of companies constituting MSCI India Index. b. Debt and money market instrument; c. Commercial Paper; d. Repo of Government Securities; e. Treasury Bill (T-Bill); f. Tri-party repo (TREPS); g. Securities created and issued by the Central and State Governments; h. Non-convertible debentures and bonds; i. Floating rate debt instruments; j. Short Term Deposits; k. The Scheme may take equity derivatives or index derivatives position subject to the guidelines issued by SEBI from time to time and in line with the overall investment objective of the Scheme. l. Investments in units of Liquid & Overnight Mutual Fund schemes Further, due to corporate action in companies comprising of the index, the scheme may be allocated/allotted securities which are not part of the index. For example, the Fund may invest in stocks not included in the relevant underlying index in order to reflect various corporate actions (such as mergers) and other changes in the relevant underlying index (such as reconstitutions, additions, deletions and these holdings will be in anticipation and in the direction of impending changes in the underlying index). For details, please refer Section II. C. WHAT ARE THE INVESTMENT STRATEGIES? (SO No. 27) (SO No. 28) 360 ONE MSCI India ETF is a passively managed fund which will employ an investment approach designed to track the performance of Equity and Equity related securities covered by the MSCI India Index. The Scheme will invest at least 95% of its total assets in the Equity and Equity related securities covered by the MSCI India Index. It may hold up to 5% of their total assets in debt or money market securities. The investment strategy would revolve around minimizing the tracking error through periodic rebalancing of the portfolio, taking into account the change in weights of stocks in the indices as well as the incremental subscriptions / redemptions in the Scheme. A small portion of the net assets may be held as cash & cash equivalents or will be invested in debt and money market instruments to meet the liquidity requirements under the Scheme. 18Exposure to equity derivatives of the index itself or its constituent stocks may be undertaken when equity shares are unavailable, insufficient or for rebalancing in case of corporate actions for a temporary period on defensive considerations. Portfolio Turnover Portfolio Turnover measures the volume of trading that occurs in a Scheme’s portfolio during a given time period. The Scheme is passively managed an open-ended Exchange Traded Fund and it is expected that there may be a number of subscriptions and repurchases on a daily basis through Stock Exchange(s) or Market Maker and Large Investors. Generally, turnover will depend upon the extent of purchase and redemption of units and the need to rebalance the portfolio on account of change in the composition, if any, and corporate actions of securities included in index. However, it will be the endeavour of the Fund Manager to maintain an optimal portfolio turnover rate commensurate with the investment objective of the Scheme and the purchase/ redemption transactions on an ongoing basis in the Scheme. D. HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE? The performance of the Scheme is benchmarked against the MSCI India Index (Total Return Index (TRI)). Justification: The MSCI India Index is designed to measure the performance of the large and mid cap segments of the Indian market. With 164 constituents (as of January 2026), the index covers approximately 85% of the Indian equity universe. Since the scheme will be replicating the MSCI India Index, the aforesaid index is the best suited for comparing the performance of the scheme. The Trustee/AMC reserves the right to change the benchmark for the evaluation of the performance of the Scheme from time to time, keeping in mind the investment objective of the Scheme and the appropriateness of the benchmark, after obtaining relevant approval from SEBI. E. WHO MANAGES THE SCHEME? (SO No. 33) Name of the Fund Age Educational Years of Experience Other Schemes Manager Qualification Managed (Years) Mr. Ashish Ongari 30 B. Teach Ashish has overall seven years of 360 ONE Focused experience in financial services, Fund, 360 ONE Fund Manager specializing in algorithmic trading Flexicap Fund, 360 and quantitative research. He holds ONE Balanced a B.Tech from NITK, Surathkal, and Hybrid Fund has previously worked as a trader at (Equity Portion), Capitalmind and a quant analyst at 360 ONE ELSS Tax Investmint. His expertise lies in Saver Nifty 50 factor investing, systematic trading, Index Fund and 360 and portfolio optimization. ONE Quant Fund 19and 360 ONE Multi Asset Allocation Fund Co-Fund Manager for Equity and Commodity portion F. HOW IS THE SCHEME DIFFERENT FROM EXISTING SCHEMES OF THE MUTUAL FUND? 360 ONE MSCI India ETF is a new product offered by 360 ONE Mutual Fund and is not a minor modification of the existing Scheme. 360 ONE MSCI India ETF is different from the following existing open-ended scheme launched by 360 ONE Mutual Fund: • 360 ONE Gold ETF The investment objective of 360 ONE Gold ETF is to generate returns that are in line with the performance of physical gold in domestic prices, subject to tracking error. In contrast, the 360 ONE MSCI India ETF aims to replicate the composition and performance of the MSCI India Index. The 360 ONE Gold ETF is a commodity-focused passive scheme with exposure limited to physical gold, whereas the 360 ONE MSCI India ETF is an equity-oriented passive scheme that provides diversified exposure to Indian equities as represented by the MSCI India Index. • 360 ONE Silver ETF The investment objective of 360 ONE Silver ETF is to generate returns that are in line with the performance of physical Silver in domestic prices, subject to tracking error. In contrast, the 360 ONE MSCI India ETF aims to replicate the composition and performance of the MSCI India Index. The 360 ONE Silver ETF is a commodity-focused passive scheme with exposure limited to physical silver, whereas the 360 ONE MSCI India ETF is an equity-oriented passive scheme that provides diversified exposure to Indian equities as represented by the MSCI India Index. For detailed comparative table, please refer https://www.360.One/asset- management/mutualfund/downloads/information-documents/. G. HOW HAS THE SCHEME PERFORMED This is new scheme under 360 ONE Mutual Fund H. ADDITIONAL SCHEME RELATED DISCLOSURES i. Scheme’s portfolio holdings i.e, Top 10 holdings by issuer and fund allocation towards various sectors. This is new scheme under 360 ONE Mutual Fund ii. Name and exposure to top 7 issuers, stocks, groups and sectors as a percentage of NAV of the scheme in case of debt and equity ETFs/Index Funds This is new scheme under 360 ONE Mutual Fund 20iii. Functional website link for portfolio disclosures – for Monthly: https://www.360.one/asset- management/mutualfund/downloads/disclosures/ iv. Functional website link to the respective addendums to the SID after the last update of SID: https://www.360.one/asset-management/mutualfund/ v. Schemes Portfolio turnover ratio: Not Applicable vi. Aggregate investment in the scheme by the concerned scheme Fund Manager: Not Applicable vii. Investments of AMC in the Scheme – (SO No. 58) The AMC reserves the right to invest its own funds in the Scheme as may be decided by the AMC from time to time in terms of SEBI (Mutual Funds) Regulations, 2026 and circulars issued thereunder. The AMC will not charge Investment Management and Advisory fee on the investment made by it in the Scheme as per SEBI (Mutual Funds) Regulations, 2026. Pursuant to Regulation 22(3)(a) of the SEBI (MF) Regulations, 2026 and para 7.13 of SEBI Master Circular dated March 20, 2026, AMC shall not be required to invest minimum amount as a percentage of AUM in the ETF Scheme. 21Part III – OTHER DETAILS A. COMPUTATION OF NAV NAV of units under the Scheme shall be calculated as shown below: Market or Fair Value of Scheme’s investments + Current Assets – Current Liabilities and Provision NAV (Rs.) = (including accrued expenses) No. of Units outstanding under Scheme/Plan on the Valuation Date The NAV will be calculated up to four decimals. The first NAV will be calculated and announced not later than 5 workings days from the date of allotment in the NFO. Thereafter, the NAV shall be calculated for close of each working day. The computation of NAV shall be in conformity with SEBI Regulations and guidelines as prescribed from time to time. Illustration for Computation of NAV: (SO No. 42) Market or Fair Value of Scheme’s investments + Current Assets – Current Liabilities and Provision NAV (Rs.) = (including accrued expenses) No. of Units outstanding under Scheme on the Valuation Date 10,000 + 2000 – 1500 10,500 10.5 = 1000 1,000 For other details such as policies w.r.t computation of NAV, rounding off, investment in foreign securities, procedure in case of delay in disclosure of NAV etc. please refer to SAI. (SO No. 47) B. NEW FUND OFFER (NFO) EXPENSES These expenses are incurred for the purpose of various activities related to the NFO like sales and distribution fees paid for marketing and advertising, registrar expenses, printing and stationery, bank charges etc. All initial issue expenses pertaining to NFO till the date of allotment of unit will be borne by the AMC or trustee or sponsor. No NFO expenses will be charged to the Scheme. C. ANNUAL SCHEME RECURRING EXPENSES These are the fees and expenses for operating the Scheme. These expenses include Investment Management and Advisory Fee charged by the AMC, Registrar and Transfer Agents’ fee, marketing and selling costs etc. as given in the table below. as per Regulation 66(1) of MF Regulations, 2026, all scheme related expenses by whatever name it may be called and in whatever manner it may be paid, shall necessarily be paid from the scheme only within the regulatory limits. The expenses shall be subject to the base expense limits, brokerage limits, transaction cost and statutory levy permissible under these regulations. No charges other than the base expense ratio, brokerage cost, transaction 22cost, statutory levy and exit load including levies as may be specified by SEBI, shall be charged to the investors. The AMC has estimated that upto 0.90% of the daily net assets of the scheme shall be charged to the scheme as Base Expenses Ratio (BER). The total expenses charged to the Scheme shall not exceed the limits stated in Regulation 66 of the SEBI (MF) Regulations, 2026. Any expenditure in excess of the SEBI regulatory limits shall be borne by the AMC or by the Trustee or the Sponsor. The AMC has estimated the following annual recurring expenses on daily net assets of the Scheme. Further, any change in the expense ratio will be updated on our website and the same will be communicated to investor via SMS / e-mail 3 working days prior to the effective date of change. For the actual current expenses being charged, the investor should refer to the website: https://www.360.one/asset-management/mutualfund/: Expense Head % of daily Net Assets (Estimated p.a.) Investment Management and Advisory Fees Audit fees/fees and expenses of trustees Custodial fees RTA Fees including cost of providing account statement/IDCW/redemption checque/ warrants Marketing & Selling expense including fees, commission and charges towards distribution of mutual fund scheme @ Cost related to investor communications Up to 0.90% Cost of fund transfer from location to location Cost towards investor education & awareness and financial inclusion. ** (SO No. 43) Brokerage cost pertaining to execution of trade exceeding limit mentioned under Regulation 66(9) ### Costs of statutory Advertisements Incentives paid to Market Makers, if any^ Listing Fees Other expenses as per Reg 66 of SEBI (MF) Regulations Maximum Base Expense Ratio (BER) permissible under Regulation 66(7) Upto 0.90% Total Expense Ratio (TER): As defined in Regulation 67 of MF Regulations, 2026, Total Expense Ratio (TER) means the ratio of total of all expenses charged to the investors of the scheme to the total asset under management of the scheme and TER includes: • Base Expense Ratio (BER) as mentioned in above table as per Regulation 66(7) • ### Brokerage cost as per Regulation 66(9) - maximum of 0.06 per cent of trade value in case of cash market transactions and 0.02 per cent of trade value in case of derivatives transactions. Expense charged towards brokerage, over and above the specified limit, shall be part of the base expense ratio limit. Transaction cost incurred for the purpose of execution of a trade shall mean regulatory levies and any other expenses charged by the stock exchanges, clearing corporation, 23and clearing house, as applicable. Such transaction costs shall not form part of the base expense ratio. • Transaction cost as per Regulation 66(10) incurred for the purpose of execution of a trade shall mean regulatory levies and any other expenses charged by the stock exchanges, clearing corporation, and clearing house, as applicable. Such transaction costs shall not form part of the base expense ratio. • Statutory levies means levy imposed by state government and central government. These estimates of Investment Management Fees and Expenses have been made in good faith as per the information available to the Investment Manager and are subject to change inter-se, which may be more or less than estimated above. Any expenditure in excess of the said prescribed limit shall be borne by the AMC or by the trustee or sponsor. ^ As per clause 4.5.1.(d) of SEBI Master Circular dated March 20, 2026, it is hereby clarified that the incentive to be paid to Market Makers shall be charged to the ETF scheme but within the maximum permissible limit of TER. **In terms of para 11.9 of SEBI Master Circular on Mutual Funds, the AMC / Mutual Fund shall annually set apart at least 1 basis points (i.e. 0.01%) on daily net assets of the Scheme within the maximum limit of Total Expense Ratio as per Regulation 66 of the SEBI (MF) Regulations for investor education and awareness initiatives. @The Scheme shall not incur any distribution expenses and no commission shall be paid by the Scheme. ILLUSTRATION OF IMPACT OF EXPENSE RATIO ON SCHEME’ S RETURN: (SO No. 44) Particulars Scheme Amount Invested at the beginning of the year 10,000 Returns before Expenses 1,500 Expenses other than Distribution Expenses 150 Distribution Expenses - Returns after Expenses at the end of the Year 1350 The purpose of the above illustration is to explain the impact of expense ratio of the scheme. Above calculation are bases on assumed NAV and Expenses. The actual NAV, expenses and return on your investment may be more or less. D. LOAD STRUCTURE Exit Load is an amount which is paid by the investor to redeem the units from the Scheme. Load amounts are variable and are subject to change from time to time. For the current applicable structure, please refer to the website of the AMC https://www.360.one/asset-management/mutualfund/ or may call at toll free no. 1800- 2108-606 or your distributor. 24Type of Load Load chargeable (as % of NAV) Exit Load Exit Load: NIL For other than Creation Unit Size: Nil The Units of 360 ONE MSCI India ETF in other than Creation Unit Size cannot be directly redeemed with the Fund. These Units can be redeemed (sold) on a continuous basis on the Stock Exchange during the trading hours on all trading days. The Trustee / AMC reserve the right to change / modify the exit load on a future date on prospective basis. Other charges for transactions through Stock Exchange Mode: The units of the Scheme are compulsorily traded on Stock Exchange(s) in dematerialized form, and hence, there shall be no entry/exit load for the units purchased or sold through Stock Exchanges. However, the investor shall have to bear costs in the form of bid/ask spread and brokerage and such other costs as charged by his broker or mandated by the government from time-to-time for transacting in the units of the scheme through secondary market. In accordance with the requirements specified by the paragraph 11.7 of SEBI Master circular dated March 20, 2026, no entry load will be charged for purchase/additional purchase/switches accepted by the Mutual Fund. Similarly, no entry load will be charged with respect to applications for registrations under the Systematic Investment Plan (SIP)/Systematic Transfer Plan (STP) accepted by the Mutual Fund. (SO No. 47) Investors other than Market Maker/Large investors can redeem units directly with the Fund for less than Creation Unit size at the Closing NAV of the day of submission of redemption application form (Before Cut off ) along with the transfer of units without any exit load if: • Traded price (closing price) of the ETF units is at discount of more than 1% to the day end NAV for 7 continuous trading days, or • No quotes for such ETFs are available on stock exchange(s) for 3 consecutive trading days, or • Total bid size on the exchange is less than half of creation units size daily, averaged over a period of 7 consecutive trading days. Such instances shall be tracked by the AMC on an ongoing basis and in case if any of the above mentioned scenario arises, the same shall be disclosed on the website of the Mutual Fund. For any change in load structure AMC will issue an addendum and display it on the website/Investor Service Centres. The entire exit load (net of Goods and Service Tax) received shall be credit back to the Scheme. • No exit load shall be levied for switching between Options under the same Plan within the Scheme. • Switch of investments from Regular Plan to Direct Plan under the same Scheme/ Plan shall be subject to applicable exit load, unless the investments were made directly i.e. without any distributor code. However, any subsequent switch-out or redemption of such investments from Direct Plan will not be subject to any exit load. • No exit load shall be levied for switch-out from Direct Plan to Regular Plan under the same Scheme/ Plan. However, any subsequent switch-out or redemption of such investment from Regular Plan shall be subject to exit load based on the original date of investment in the Direct Plan. • No Exit load will be levied on Units allotted on Re-investment of Income Distribution cum Capital Withdrawal. 25• In case of Systematic Transactions such as Systematic Investment Plan (SIP), Systematic Transfer Plan (STP), Exit Load, if any, prevailing on the date of registration / enrolment shall be levied. At the time of change in load structure in future, the AMC will take following steps: • The addendum detailing the changes shall be attached to SID and Key Information Memorandum (KIM). The addendum will be circulated to all the distributors so that the same can be attached to all SID and KIM already in stock. • Arrangements shall be made to display the changes/modifications in the SID in the form of a notice in all investor service centres and distributors/brokers offices. • The introduction of the exit load along with the details shall be stamped in the acknowledgement slip issued to the investors on submission of the application form and may also be disclosed in the statement of accounts issued after the introduction of such load. The Fund shall display the addendum on its website (https://www.360.one/asset- management/mutualfund/) 26Section II I. Introduction A. Definition/interpretation For detailed description of definitions/interpretations, please visit https://www.360.One/asset- management/mutualfund/downloads/information-documents/. B. Risk Factors (SO No. 8) • Scheme Specific Risk Factors The Scheme is subject to the principal risks described below. Some or all of these risks may adversely affect Scheme’s NAV trading price, yield, total return and/or its ability to meet its objectives. 1. The NAV of the units is closely related to the value of stocks that form a part of the benchmark index. The value of this will react to stock market movements and may result in changes in the NAV of units under the scheme. There could also be movements in the scheme’s NAV due to changes in interest rates, macro-economic and political developments and over longer periods during market downturns; 2. Liquidity Risk: Trading in 360 ONE MSCI India ETF may be halted due to market conditions or for reasons that in the view of the Exchange Authorities or SEBI, trading in 360 ONE MSCI India ETF is not advisable. There could also be trading halts caused by extraordinary market volatility and pursuant to Exchange and SEBI circuit filter rules. There can be no assurance that the requirements of the exchange necessary to maintain the listing of the 360 ONE MSCI India ETF will continue to be met or will remain unchanged. 3. Regulatory Risk: Any changes in trading regulations by the stock exchange(s) or SEBI may affect the ability of Market Maker/Large Investors to arbitrage resulting into wider premium/ discount to NAV. 4. Tracking error may have an impact on the performance of the scheme. However, 360 ONE AMC will endeavour to keep the tracking error as low as possible. 5. The Scheme is a passively managed scheme and provides exposure to the benchmark and tracking its performance and yield as closely as possible. The Schemes performance may be affected by a general price decline in the stock markets. The Scheme invests in the Stocks regardless of their investment merit. The Mutual Fund does not attempt to take defensive positions in declining markets. 6. As the scheme proposes to invest not less than 95% of the net assets in securities comprising of MSCI India Index, any inflow or redemption may require sudden and immediate liquidation or acquisition of such stocks comprising of MSCI India Index at the prevailing market prices irrespective of whether valuation of Stocks is attractive enough. This may not always be in the interest of unitholders. 7. The performance of the MSCI India Index will have a direct bearing on the performance of the scheme. Hence any composition change by virtue of weightage or stocks selection will have an impact on the scheme. 8. Though 360 ONE MSCI India ETF will be listed on the stock exchange(s), there is no assurance that an active secondary market will develop or be maintained. 9. Investors may note that even though this is an open-ended scheme, they will have to buy or sell units of the scheme on the stock exchanges where these units are listed for liquidity at the market price, subject to the rules and regulations of the exchange. Buying and selling units on stock exchange requires the investor to engage the services of a broker and are subject to payment of 27margins as required by the stock exchange/ broker, payment of brokerage, securities transactions tax and such other costs. 10. The market price of ETF units, like any other listed security, is largely dependent on two factors, viz., (1) the intrinsic value of the unit (or NAV), and (2) demand and supply of units in the market. Sizeable demand or supply of the units in Exchange may lead to market price of the units to quote at premium or discount to NAV. However, since the eligible investors can transact with the AMC for units beyond the creation unit size there should not be a significant variance from the NAV. Hence the price of ETF is less likely to hold significant variance (large premium or discount) from the latest declared NAV all the time. 11. Capital Gains Impact: Investors who trade in 360 ONE MSCI India ETF may be subject to Long Term Capital Gains or Short Term Capital Gains. Investors are requested to consult their tax / legal consultants before investing in the scheme. 12. The units will be issued only in demat form through depositories. The records of the depository are final with respect to the number of units available to the credit of unit holder. Settlement of trades, repurchase of units by the mutual fund depends up on the confirmations to be received from depository(ies) on which the mutual fund has no control. • Risks associated with Equity investments: Price Risk: Equity shares and equity related instruments are volatile and prone to price fluctuations on a daily basis. The value of the Schemes‘ equity investments, may be affected generally by factors affecting securities markets, such as price and volume volatility in the capital markets, interest rates, currency exchange rates, changes in policies of the Government, taxation laws or any other appropriate authority policies and other political and economic developments which may have an adverse bearing on individual securities, a specific sector or all sectors. Investments in equity shares and equity related instruments involve a degree of risk and investors should not invest in the Scheme unless they can afford to take the risks. Investors may note that dividend is due only when declared and there is no assurance that a company (even though it may have a track record of payment of dividend in the past) may continue paying dividend in future. As such, the scheme is vulnerable to instances where investments in securities may not earn dividend or where lesser dividend is declared by a company in subsequent years in which investments are made by schemes. As the profitability of companies are likely to vary and have a material bearing on their ability to declare and pay dividend, the performance of the scheme may be adversely affected due to such factors. Changes in government policy in general and changes in tax benefits applicable to Mutual Funds may impact the returns to investors in the Schemes Liquidity Risk for listed securities: While securities that are listed on the stock exchange carry lower liquidity risk, the ability to execute investment strategies or sell these investments could be limited by the overall trading volume, settlement periods, transfer cycles on the stock exchanges and may lead to the Scheme not realizing desired price and may incur losses till the security is finally sold. Although the investment universe constitutes securities which will have high market liquidity, there is a possibility that market liquidity could get impacted on account of company/sector/general market related events and there could be a price impact on account of portfolio rebalancing and/or liquidity demands on account of redemptions. 28Concentration Risk: When a Mutual Fund Scheme, by mandate, restricts its investments only to a particular sector or theme; there arises a risk called concentration risk. If the sector, for any reason, fails to perform, the portfolio value will plummet and the Investment Manager will not be able to diversify the investment in any other sector. Investments under this scheme will be in equity or equity related stocks spanning across the selected theme. Hence the concentration risks could be high. • Risk specific to investing in securities forming part of MSCI India Index and Risks: The MSCI India Index is designed to measure the performance of the large and midcap segments of the Indian market. With 164 constituents, the index covers approximately 85% of the Indian equity universe. The risk to investing in these companies would emanate from market risk in general in case equity markets enter a correction/consolidation phase. Also, a risk may arise in case the sector to which the company belongs may not perform in line with the broader market. • Risk associated with Investing in Debt and money market instruments The performance of the Scheme may be affected by changes in macroeconomic factors such as Government policies, general levels of interest rates and risks associated with trading volumes, liquidity and settlement systems. Interest Rate/Price risk: This risk is associated with movements in interest rate, which depend on various factors such as government borrowing, inflation, economic performance etc. The values of investments will appreciate/depreciate if the interest rates fall/rise. Generally, when interest rates rise, prices of fixed income securities fall and when interest rates drop, the prices generally increase. The extent of fall or rise in the prices depends upon factors such as coupon, residual maturity of the security, micro and macroeconomic scenario as well as the yield level at which the security is being traded. Credit Risk/Default risk: Credit risk is the risk that the issuer of a debenture/ bond or a money market instrument may default on interest &/or principal payment obligations. This risk arises due to any uncertainty in counterparty's ability or willingness to meet its contractual obligations. Even when there is no default, the price of a security may change with expected changes in the credit rating of the issuer. Corporate bonds carry a higher credit risk than Government Securities. Within corporate bonds as well, there are different levels of safety. Credit risks of most issuers of debt securities are rated by independent and professionally run rating agencies. Ratings of Credit issued by these agencies typically range from “AAA” (read as “Triple A” denoting “Highest Safety”) to “D” (denoting “Default”), with about 6 distinct ratings between the two extremes. A bond rated higher by a particular rating agency is safer than a bond rated lower by the same rating agency. The highest credit rating (i.e. lowest credit risk) commands a lower yield for the borrower. Conversely, a lower rated credit borrower would raise funds at a relatively higher cost. On account of a higher credit risk for lower rated borrowers, lenders prefer higher rated instruments further justifying the lower yields. Re-investment Risk: Investments in fixed income securities may carry re-investment risk as interest rates prevailing on the interest or maturity due dates may differ from the original coupon of the bond. Consequently, the proceeds may get invested at a lower rate. 29Spread Risk: In a floating rate security the coupon is expressed in terms of a spread or mark up over the benchmark rate. In the life of the security this spread may move adversely leading to loss in value of the portfolio. The yield of the underlying benchmark might not change, but the spread of the security over the underlying benchmark might increase leading to loss in value of the security. Counterparty Risk: This is the risk of failure of counterparty to the transaction to deliver securities against consideration received or to pay consideration against securities delivered, in full or in part or as per the agreed specification. There could be losses to the scheme in case of counterparty default. Inflation risk: Inflation, in most basic terms, erodes the purchasing power of money and also withers the value of existing investments; in other words, it reduces the purchasing power of a bond investor’s future interest payments and principal, collectively known as “cash flows.” Inflation also leads to higher interest rates, which in turn leads to lower bond prices. Liquidity risk: The liquidity of a bond may change depending on market conditions leading to changes in the liquidity premium linked to the price of the bond. At the time of selling the security, the security can become illiquid leading to loss in the value of the portfolio. There could therefore be difficulties in exiting from corporate bonds in times of uncertainties. Liquidity in a scheme therefore may suffer. Liquidity Risk on account of unlisted securities: The liquidity and valuation of the Scheme investments due to their holdings of unlisted securities may be affected if they have to be sold prior to their target date of divestment. The unlisted security can go down in value before the divestment date and selling of these securities before the divestment date can lead to losses in the portfolio. Settlement Risk: Fixed income securities run the risk of settlement which can adversely affect the ability of the fund house to swiftly execute trading strategies which can lead to adverse movements in NAV. Legislative Risk: Changes in government policy in general and changes in tax benefits applicable to Mutual Funds may impact the returns to investors in the Schemes. Risk of Rating Migration: It may be noted that the price of a rated security would be impacted with the change in rating and hence, there is risk associated with such migration. • Risks associated with Investing/trading in Derivatives (SO No. 28) Derivative products are leveraged instruments and can provide disproportionate gains as well as disproportionate losses to the investor. Execution of such strategies depends upon the ability of the fund manager to identify such opportunities. Identification and execution of the strategies to be pursued by the fund manager involve uncertainty and decision of the fund manager may not always be profitable. No assurance can be given that the fund manager will be able to identify or execute such strategies. Derivative products are specialized instruments that require investment techniques and risk analysis different from those associated with stocks. The use of a derivative requires an understanding not only of the underlying instrument but of the derivative itself. Derivatives require the maintenance of adequate controls to monitor the transactions entered into, the ability to assess 30the risk that a derivative adds to the portfolio and the ability to forecast price or interest rate movements correctly. There is a possibility that a loss may be sustained by the portfolio as a result of the failure of another party (usually referred to as the “counterparty”) to comply with the terms of the derivatives contract. Other risks in using derivatives include the risk of mis-pricing or improper valuation of derivatives and the inability of derivatives to correlate perfectly with underlying assets, rates and indices, illiquidity risk whereby the Scheme may not be able to sell or purchase derivative quickly enough at a fair price. The risks associated with the use of derivatives are different from or possibly greater than, the risks associated with investing directly in securities and other traditional investments. • Risk factors associated with processing of transaction in case of investors investing in mutual fund units through Stock Exchange Mechanism: The trading mechanism introduced by the stock exchange(s) is configured to accept and process transactions for mutual fund units in both Physical and Demat Form. The allotment and/or redemption of Units through NSE and/or BSE or any other recognized stock exchange(s), on any Business Day will depend upon the modalities of processing viz. collection of application form, order processing / settlement, etc. upon which the Fund and the AMC have no control. Moreover, transactions conducted through the stock exchange mechanism shall be governed by the operating guidelines and directives issued by respective recognized stock exchange(s) upon which the Fund and the AMC have no control. Accordingly, there could be negative impacts to the investors such as delay or failure in allotment / redemption of Units. The Fund and the AMC are not responsible for the negative impacts. • Risks associated with segregated portfolio: The unit holders may note that no redemption and subscription shall be allowed in the segregated portfolio. However, in order to facilitate exit to unit holders in the segregated portfolio, the AMC shall enable listing of units of segregated portfolio on the recognized stock exchange. The risks associated in regard to the segregated portfolio are as follows: - The investors holding units of the segregated portfolio may not be able to liquidate their holdings till the time of recovery of money from the issuer. - The security comprising the segregated portfolio may not realize any value. - Listing of units of the segregated portfolio on a recognized stock exchange does not necessarily guarantee their liquidity. There may not be active trading of units of the segregated portfolio on the stock exchange. - The trading price of units on the stock exchange may be significantly lower than the prevailing Net Asset Value (NAV) of the segregated portfolio. • Risk factors associated with investment in Tri-Party Repo The mutual fund is a member of securities segment and Tri-party Repo trade settlement of the Clearing Corporation of India (CCIL). All transactions of the mutual fund in government securities and in Tri-party Repo trades are settled centrally through the infrastructure and settlement systems provided by CCIL; thus reducing the settlement and counter party risks considerably for transactions in the said segments. The members are required to contribute an amount as 31communicated by CCIL from time to time to the default fund maintained by CCIL as a part of the default waterfall (a loss mitigating measure of CCIL in case of default by any member in settling transactions routed through CCIL). As per the waterfall mechanism, after the defaulter’s margins and the defaulter’s contribution to the default fund have been appropriated, CCIL’s contribution is used to meet the losses. Post utilization of CCIL’s contribution if there is a residual loss, it is appropriated from the default fund contributions of the non-defaulting members. Thus, the scheme is subject to risk of the initial margin and default fund contribution being invoked in the event of failure of any settlement obligations. In addition, the fund contribution is allowed to be used to meet the residual loss in case of default by the other clearing member (the defaulting member). CCIL shall maintain two separate Default Funds in respect of its Securities Segment, one with a view to meet losses arising out of any default by its members from outright and repo trades and the other for meeting losses arising out of any default by its members from Tri-party Repo trades. The mutual fund is exposed to the extent of its contribution to the default fund of CCIL, in the event that the contribution of the mutual fund is called upon to absorb settlement/ default losses of another member by CCIL, as a result the scheme may lose an amount equivalent to its contribution to the default fund. • Risk associated with Exchange Traded Fund: Absence of Prior Active Market: Although the units of ETFs are listed on the Stock Exchange for trading, there can be no assurance that an active secondary market will develop or be maintained. Lack of Market Liquidity: Trading in units of ETFs on the Stock Exchange on which it is listed may be halted because of market conditions or for reasons that, in the view of the concerned Stock Exchange or Market Regulator, trading in the ETF Units is inadvisable. In addition, trading in the units of ETFs is subject to trading halts caused by extraordinary market volatility pursuant to ‘circuit breaker’ rules. There can be no assurance that the requirements of the concerned Stock Exchange necessary to maintain the listing of the units of ETFs will continue to be met or will remain unchanged. Units of Exchange Traded Funds May Trade at Prices Other than NAV: Units of Exchange Traded Funds may trade above or below their NAV. The NAV of Units of Exchange Traded Funds may fluctuate with changes in the market value of a Scheme’s holdings. The trading prices of units of ETF will fluctuate in accordance with changes in their NAVs as well as market supply and demand. However, given that ETFs can be created / redeemed in Creation Units, directly with the fund, large discounts or premiums to the NAVs will not sustain due to arbitrage possibility available. Regulatory Risk: Any changes in trading regulations by the Exchange or SEBI may affect the ability of market maker to arbitrage resulting into wider premium/ discount to NAV. Although 360 ONE MSCI India ETF is proposed to be listed on Exchange, the AMC and the Trustees will not be liable for delay in listing of Units of the Scheme on Exchange / or due to connectivity problems with the depositories due to the occurrence of any event beyond their control. 32Political Risks: Whereas the Indian market was formerly restrictive, a process of deregulation has been taking place over recent years. This process has involved removal of trade barriers and protectionist measures, which could adversely affect the value of investments. It is possible that the future changes in the Indian political situation, including political, social or economic instability, diplomatic developments and changes in laws and regulations could have an effect on the value of investments. Expropriation, confiscatory taxation or other relevant developments could affect the value of investments. Restriction on Redemptions: The Trustee, in the general interest of the unit holders of the Scheme offered under this Scheme Information Document and keeping in view of the unforeseen circumstances/unusual market conditions, may limit the total number of Units which can be redeemed on any Business Day. Redemption Risk: The Unit Holders may note that even though this is an open ended scheme, the Scheme would ordinarily repurchase Units in Creation Unit size. Thus unit holdings less than the Creation Unit size can normally only be sold through the secondary market unless no quotes are available on the Exchange for 3 trading days consecutively. Asset Class Risk: The returns from the types of securities in which a Scheme invests may underperform returns from the various general securities markets or different asset classes. Different types of securities tend to go through cycles of out-performance and under performance in comparison of the general securities markets. Passive Investments: As the Scheme is not actively managed, the underlying investments may be affected by a general decline in the Indian markets relating to its Underlying Index. The scheme invests in the securities included in its underlying index regardless of their investment merit. The AMC does not attempt to take defensive positions in declining markets. Further, the fund manager does not make any judgment about the investment merit nor shall attempt to apply any economic, financial or market analysis. Tracking Error Risk: Factors such as the fees and expenses of the Scheme, cash balance, changes to the Underlying assets and regulatory policies may affect AMC’s ability to achieve close correlation with the Underlying assets of the scheme. The Scheme’s returns may therefore deviate from those of its Underlying assets. Tracking Error of ETFs is likely to be low as compared to a normal index fund. Due to the Creation /Redemption of units through the in-kind mechanism the fund can keep lesser funds in cash. Also, time lag between buying / selling units and the underlying shares is much lower The Investment Manager would monitor the tracking error of the Scheme on an ongoing basis and would seek to minimize tracking error to the through regular rebalancing of the portfolio. Under normal circumstances, such tracking errors are not expected to exceed 2% per annum. However, this may vary when the markets are very volatile However, there can be no assurance or guarantee that the Scheme will achieve any particular level of tracking error relative to performance of the Underlying Index. (SO No. 10) 33• Risk factor associated with investment in Units of Mutual Funds: Mutual funds being vehicles of securities investments are subject to market and other risks and there can be no guarantee against loss resulting from investing in the Scheme. The various factors which impact the value of the Schemes investments include, but are not limited to, fluctuations in the bond markets, fluctuations in interest rates, prevailing political and economic environment, changes in government policy, factors specific to the issuer of the securities, tax laws, liquidity of the underlying instruments, settlement periods, trading volumes, suspension of subscription/redemptions of the scheme, change in fundamental attribute etc. The Scheme may invest in schemes of Mutual Funds. Hence, scheme specific risk factors of each such mutual fund schemes will be applicable to the Scheme portfolio. All the above factors may not only affect the prices of securities but also the time taken by the Fund for redemption of Units, which could be significant in the event of receipt of a very large number of redemption requests or very large value redemption requests. The liquidity of the assets may be affected by other factors such as general market conditions, political events, bank holidays and civil strife. In view of this, redemption may be limited or suspended after approval from the Boards of Directors of the AMC and the Trustee, under certain circumstances as described elsewhere in the SAI. • Risks associated with Tracking errors/ difference: (SO No. 10) Tracking error means the extent to which the NAV of the fund moves in a manner inconsistent with the movements of the benchmark index on any given day or over any given period of time due to any cause or reason whatsoever including but not limited to expenditure incurred by the scheme, whole cash not invested at all times as it may keep a portion of funds in cash to meet redemption etc. The tracking error i.e. the annualized standard deviation of the difference in daily returns between the underlying index or goods and the NAV of the Scheme based on daily past one year rolling data shall not exceed 2%. In case of unavoidable circumstances in the nature of force majeure, which are beyond the control of the AMCs, the tracking error may exceed 2% and the same shall be brought to the notice of Trustees with corrective actions taken by the AMC, if any. However, the Fund will endeavour to limit the tracking error within 2% limits. Tracking difference is the difference of return between the scheme and benchmark annualized over 1 year, 3 year, 5 years, 10 years and since inception period. Tracking error/ difference could be the result of a variety of factors including but not limited to: - Delay in the purchase or sale of stocks within the benchmark due to Illiquidity in the stocks, circuit filters on the stocks - Delay in realisation of sale proceeds - The scheme may buy or sell the stocks comprising the index at different points of time during the trading session at the then prevailing prices which may not correspond to its closing prices. - The potential for trades to fail, which may result in the Scheme not having acquired the securities at a price necessary to track the benchmark price. - Index providers may either exclude or include new scrips in their periodic review of the stocks that constitute the underlying index. In such situations the scheme will endeavour to rebalance the portfolio in line with the index. But, may not able to mirror the index immediately due to the available investment/reinvestment opportunity. - The holding of a cash position and accrued income prior to distribution of income and payment of accrued expenses. - Disinvestments to meet redemptions, recurring expenses, payouts of IDCW etc. - Execution of large buy / sell orders 34- Delay in credit of securities - Transaction cost and recurring expenses - Delay in realisation of Unit holders’ funds - Levy of margins by exchanges SEBI / other Regulatory restrictions on investments and/ or divestments by the scheme / Mutual Fund, which are outside the control of AMC, which may further cause / impact the tracking error. C. Risk Mitigation Strategies (SO No. 9) Risk control measures with respect to investment Equity and Equity related instruments Concentration Risk: Concentration risk represents the probability of loss arising from heavy exposure to a particular group of sectors or securities. Mitigation: The scheme will try to mitigate this risk by diversifying the investment into the large number of companies and keep stock-specific concentration risk relatively low. Market Risk: Equity and Equity related securities by nature are volatile and prone to price fluctuations on a daily basis due to both macro and micro factors. Mitigation: Market risk is a risk which is inherent to an equity scheme. The scheme will try to reduce the market risk by undertaking active portfolio management as per the investment objective. Liquidity risk: The liquidity of investments made in the Scheme may be restricted by trading volumes and settlement periods Mitigation: As such the liquidity of stocks that the scheme invests into could be relatively low. The scheme will try to maintain a proper asset-liability match to ensure redemption / Maturity payments are made on time. Risk control measures with respect to Debt & Money Market Instruments Market Risk / Interest Rate Risk: Changes in interest rates may affect the Scheme’s Net Asset Value as the prices of securities generally increase as interest rates decline and generally decrease as interest rates rise. The price movement up and down in fixed income securities will lead to possible movements in the NAV. Mitigation - In a rising interest rates scenario the scheme may increase its investment in money market securities whereas if the interest rates are expected to fall the allocation to debt securities with longer maturity may be increased thereby mitigating risk to that extent. Liquidity or Marketability Risk: This refers to the ease with which a security can be sold at or near to its valuation yield-to-maturity (YTM). Mitigation - The scheme may invest in government securities, corporate bonds and money market instruments. While the liquidity risk for government securities, money market instruments and short maturity corporate bonds may be low, it may be high in case of medium to long maturity corporate bonds. Credit risk or default risk: It refers to the risk that an issuer of a fixed income security may default (i.e., will be unable to make timely principal and interest payments on the security). Normally, the value of a fixed income security will fluctuate depending upon the changes in the perceived level of 35credit risk as well as any actual event of default. The greater the credit risk, the greater the yield required for someone to be compensated for the increased risk. Mitigation - As part of the due diligence, management’s past track record will also be studied. In order to assess financial risk a detailed assessment of the issuer’s financial statements will be undertaken to review its ability to undergo stress on cash flows and asset quality. A detailed evaluation of accounting policies, off-balance sheet exposures, notes, auditors’ comments and disclosure standards will also be made to assess the overall financial risk of the potential borrower. Risk control with respect to derivatives As and when the Scheme trades in the derivatives market there are risk factors and issues concerning the use of derivatives since derivative products are specialized instruments that require investment techniques and risk analysis different from those associated with stocks and bonds. The Scheme may invest in derivative for the purpose of hedging, portfolio balancing and other purposes as may be permitted under the Regulations. Mitigation - Exposure with respect to derivatives shall be in line with regulatory limits and the limits specified in the SID. All equity derivatives trade will be done only on the exchange with guaranteed settlement. II. Information about the scheme: A. Where will the scheme invest – (SO No. 29) • Investment in Equities and equity related instruments: The scheme shall invest into equities and equities related instruments as per limit specified in the asset allocations subject to permissible limits laid under SEBI (MF) regulations. Derivative is a financial instrument whose value is based upon the value of an underlying equity shares or indices. The equity derivatives may be in the following form: Futures - Futures Contract means a legally binding agreement to buy or sell the underlying security / indices on a future date at an agreed price. Options - Options Contract is a type of Derivatives Contract which gives the buyer/holder of the contract the right (but not the obligation) to buy/sell the underlying asset at a predetermined price within or at end of a specified period. The buyer / holder of the option purchases the right from the seller/writer for a consideration which is called the premium. The seller/writer of an option is obligated to settle the option as per the terms of the contract when the buyer/holder exercises his right. The underlying asset could include securities, an index of prices of securities etc. Derivative positions for hedging purposes shall not exceed 20% of equity and equity related securities of the Scheme. • Investment in Debt and money market instrument: The Scheme may also invest in debt and money market instruments, in compliance with Regulations to meet liquidity requirements. The scheme may also invest in liquid schemes of 360 ONE Mutual Fund or other schemes which has objective to invest in debt and money market instruments. Money Market Instruments include but not limited to: 36Certificate of Deposit (CD) is a negotiable money market instrument issued by scheduled commercial banks and select all-India Financial Institutions that have been permitted by the RBI to raise short term resources. The maturity period of CDs issued by the Banks is between 7 days to one year, whereas, in case of FIs, maturity is one year to 3 years from the date of issue. Commercial Paper (CP): Commercial Paper (CP) is an unsecured negotiable money market instrument issued in the form of a promissory note, generally issued by the corporates, primary dealers and all India Financial Institutions as an alternative source of short term borrowings. CP is traded in secondary market and can be freely bought and sold before maturity. Repo of Government Securities: Repo (Repurchase Agreement) or Reverse Repo is a transaction in which two parties agree to sell and purchase the same security with an agreement to purchase or sell the same security at a mutually decided future date and price. The transaction results in collateralized borrowing or lending of funds. Treasury Bill (T-Bill): Treasury Bills (T-Bills) are issued by the Government of India or State Governments to meet their short term borrowing requirements. T-Bills are issued for maturities of 91 days, 182 days and 364 days. T-Bills are issued at a discount and for a fixed period. Tri-party repo (TREPS): Tri-party repo is a type of repo contract where a third entity (apart from the borrower and lender), called a Tri-Party Agent, acts as an intermediary between the two parties to the repo to facilitate services like collateral selection, payment and settlement, custody and management during the life of the transaction. Securities created and issued by the Central and State Governments as may be permitted by RBI, securities guaranteed by the Central and State Governments (including but not limited to coupon bearing bonds, zero coupon bonds and treasury bills). State Government securities (popularly known as State Development Loans or SDLs) are issued by the respective State Government in co-ordination with the RBI. Corporate debt (of both public and private sector undertakings) including Nonconvertible debentures (including bonds) and nonconvertible part of convertible securities: These are financial instruments issued by companies (both public and private) to raise long-term funds through public issues. They are generally rated by credit rating agencies. • Investment in Short Term Deposits Pending deployment of funds of the Scheme, the AMC may invest funds of the Scheme in short- term deposits of scheduled commercial banks, subject to the following conditions issued by SEBI vide Para 13.7 of SEBI Master Circular: i. “Short Term” for parking of funds shall be treated as a period not exceeding 91 days. ii. Such short-term deposits shall be held in the name of the Scheme. iii. The Scheme shall not park more than 15% of their net assets in the short term deposit(s) of all the scheduled commercial banks put together. However, it may be raised to 20% with the prior approval of the Trustee. Also, parking of funds in short term deposits of associate and sponsor scheduled commercial banks together shall not exceed 20% of total deployment by the Mutual Fund in short term deposits. iv. The Scheme shall not park more than 10% of their net assets in short term deposit(s) with any one scheduled commercial bank including its subsidiaries. 37v. The Trustee shall ensure that the funds of the Scheme are not parked in the short term deposits of a bank which has invested in the Scheme. vi. The Trustee shall also ensure that the bank in which a scheme has short term deposits do not invest in the scheme until the scheme has short term deposits with such bank. vii. AMC will not charge any investment management and advisory fees for parking of funds in short term deposits of scheduled commercial banks. The above provisions do not apply to term deposits placed as margins for trading in cash and derivative market. • Investments in units of mutual fund schemes – The Scheme may invest in other schemes managed by the AMC or in the schemes of any other mutual funds in conformity with the investment objective of the Scheme and in terms of the prevailing SEBI (MF) Regulations. B. What are the investment restrictions? The following investment limitations and other restrictions, inter-alia, as contained in the Trust Deed and the Regulations apply to the Scheme: • Investments of the Scheme, together with the investments of other schemes of the Fund in share capital of any company shall not exceed 10% of that company's paid-up capital carrying voting rights or 10% of units of REITs issued by single issuer. For the purpose of determining the above limit, gross long position, which will be a combination of positions of the underlying securities and stock derivatives, will be considered. • Every mutual fund shall buy and sell securities on the basis of deliveries and shall in all cases of purchases, take delivery of relevant securities and in all cases of sale, deliver the securities. Provided further that the Mutual Fund may enter into derivatives transactions in a recognized stock exchange, subject to the framework specified by SEBI. Provided further that sale of government security already contracted for purchase shall be permitted in accordance with the guidelines issued by the RBI in this regard. • The Mutual Fund shall get the securities purchased/transferred in the name of the Mutual Fund on account of the Scheme except in respect of such securities as may be specified by the board from time to time. • The Scheme shall not make any investment in: a) any unlisted security of an associate or group company of the Sponsor; or b) any security issued by way of private placement by any associate or group company of the Sponsor; or c) the listed securities of group companies of the Sponsor in excess of 25% of its net assets except for investments by equity oriented exchange traded funds (ETFs) and Index Funds and subject to such conditions as may be specified by SEBI. • No sponsor of a mutual fund, its associate or group company including the asset management company of the fund, through the schemes of the mutual fund or otherwise, individually or collectively , directly or indirectly, have – 38a. 10% or more of the share-holding or voting rights in the asset management company or the trustee company of any other mutual fund; or b. representation on the board of the asset management company or the trustee company of any other mutual fund. • The Scheme shall not invest in any Fund of Funds Scheme. • All investments by a mutual fund scheme in equity shares, equity related instruments and debt instruments shall only be made provided such securities are listed or to be listed except: (a) unlisted Government Securities and money market instruments other than commercial papers; and (b) unlisted non-convertible debentures to the extent and in the manner as specified by the Board. • Mutual fund shall not borrow except to meet temporary liquidity needs for the purpose of repurchase or redemption of units or payment of interest or Income Distribution cum Capital Withdrawal payout to the unitholders or for settlement of trades by equity oriented index funds and equity oriented exchange traded funds on account of under execution of sell trades on the stock exchange in the manner as may be specified by the board from time to time. The borrowing specified above shall be subject to – a) such borrowing not exceeding twenty per cent of the net assets of the scheme; and b) duration of such borrowing not exceeding a period of six months. The limit of 20% specified above shall not be applicable for intraday borrowing subject to such conditions as may be specified by the board. The mutual fund may lend and borrow securities in accordance with the framework relating to short selling and securities lending and borrowing specified by the Board. • The cumulative gross exposure through equity, derivatives position and other permitted securities/assets and such other securities/assets as may be permitted by the Board from time to time shall not exceed 100% of the net assets of the scheme. • The underlying index shall comply with the below restrictions in line with Para 4.3 of SEBI Master Circular: a. The index shall have a minimum of 10 stocks as its constituents. b. For a sectoral/ thematic Index, no single stock shall have more than 35% weight in the index. For other than sectoral/ thematic indices, no single stock shall have more than 25% weight in the index. c. The weightage of the top three constituents of the index, cumulatively shall not be more than 65% of the Index. d. The individual constituent of the index shall have a trading frequency greater than or equal to 80% and an average impact cost of 1% or less over previous six months. The Scheme shall evaluate and ensure compliance to the aforesaid norms at the end of every calendar quarter. • Investment restrictions relating to investment in debt and money market instruments: As per Para 13.1 of SEBI Master Circular dated March 20, 2026, a mutual fund scheme shall not invest more than: a. 10% of its NAV in debt and money market securities rated AAA; or 39b. 8% of its NAV in debt and money market securities rated AA; or c. 6% of its NAV in debt and money market securities rated A and below issued by a single issuer. The above investment limits may be extended by up to 2% of the NAV of the scheme with prior approval of the Board of Trustees and Board of Directors of the AMC, subject to compliance with the overall 12% limit specified in SEBI Master Circular. The long-term rating of issuers shall be considered for the money market instruments. However, if there is no long-term rating available for the same issuer, then based on credit rating mapping of Credit Rating Agency (CRAs) between short term and long term ratings, the most conservative long term rating shall be taken for a given short term rating. Provided that such limit shall not be applicable for investments in Government Securities, treasury bills and triparty repo on Government securities or treasury bills. Provided further that such limit shall not be applicable for investments in case of debt exchange traded funds or such other funds as may be specified by the Board from time to time. Considering the nature of the Scheme, investments in such instruments will be permitted up to 5% of its Net Assets • Pending deployment of funds of the Scheme, the AMC may invest funds of the Scheme in short- term deposits of scheduled commercial banks, subject to the following conditions issued by SEBI vide clause 13.7 of SEBI Master Circular: i. “Short Term” for parking of funds shall be treated as a period not exceeding 91 days. ii. Such short-term deposits shall be held in the name of the Scheme. iii. The Scheme shall not park more than 15% of their net assets in the short term deposit(s) of all the scheduled commercial banks put together. However, it may be raised to 20% with the prior approval of the Trustee. Also, parking of funds in short term deposits of associate and sponsor scheduled commercial banks together shall not exceed 20% of total deployment by the Mutual Fund in short term deposits. iv. The Scheme shall not park more than 10% of their net assets in short term deposit(s) with any one scheduled commercial bank including its subsidiaries. v. The Trustee shall ensure that the funds of the Scheme are not parked in the short term deposits of a bank which has invested in the Scheme. vi. The Trustee shall also ensure that the bank in which a scheme has short term deposits do not invest in the scheme until the scheme has short term deposits with such bank. vii. AMC will not charge any investment management and advisory fees for parking of funds in short term deposits of scheduled commercial banks. The above provisions do not apply to term deposits placed as margins for trading in cash and derivative market. • A scheme may invest in another scheme, under the same AMC or any other mutual fund provided that the aggregate inter-scheme investments made by all schemes under the same AMC or any other mutual fund shall not exceed 5% of the net assets of the Fund or any other limit as prescribed by the Regulations from time to time. The AMC is not permitted by the Regulations to charge any investment management and advisory services fee on such investments. • Wherever investments are intended to be of a long-term nature, the securities shall be purchased or transferred in the name of the Fund, on account of the Scheme concerned. 40• The Scheme shall not invest in unlisted debt instruments including commercial papers, except (a) Government Securities and (b) other money market instruments which are used by mutual funds for hedging. Provided further, the Scheme may invest in unlisted nonconvertible debentures (NCDs) not exceeding 10% of the debt portfolio of the scheme subject to the condition that such unlisted NCDs have a simple structure (i.e. with fixed and uniform coupon, fixed maturity period, without any options, fully paid up upfront, without any credit enhancements or structured obligations) and are rated and secured with coupon payment frequency on monthly basis. Provided further that mutual fund schemes shall comply with the norms under this clause within the time and in the manner as may be specified by the Board. • Transfer of investments from one scheme to another scheme in the same Mutual Fund, shall be allowed only if: a. such transfers are made at the prevailing market price for quoted Securities on spot basis (spot basis shall have the same meaning as specified by Stock Exchange for spot transactions. b. the securities so transferred shall be in conformity with the investment objective of the scheme to which such transfer has been made and c. the Transfer is in conformity with additional safeguards as prescribed by clause 13.19 of SEBI Master Circular dated March 20, 2026. • Debentures, irrespective of any residual maturity period (above or below one year), shall attract the investment restrictions as applicable for debt instruments.. Investments in Derivatives shall be in accordance with the guidelines as stated under Para 8.5, 13.15, 13.16 of SEBI Master circular dated March 20, 2026 as may be amended from time to time. • In accordance with the Para 13.1(3) of SEBI Master Circular dated March 20, 2026, investments in following instruments as specified in the said circular, as may be amended from time to time, shall be applicable: i. All fresh investments by mutual fund schemes in CPs would be made only in CPs which are listed or to be listed. ii. The scheme shall not invest in unlisted debt instruments including commercial papers (CPs), other than (a) government securities, (b) other money market instrument iii. However, the scheme may invest in unlisted Non-Convertible Debentures (NCDs) not exceeding 10% of the debt portfolio of the scheme subject to the condition that such unlisted NCDs have a simple structure (i.e. with fixed and uniform coupon, fixed maturity period, without any options, fully paid up upfront,) and are rated and secured with coupon payment frequency on monthly basis. • The Scheme being an exchange traded fund (ETF), investment by the scheme in the scheme in the equity shares or equity related instruments of any company shall be in accordance with the weightage of the scrips in MSCI India Index. The AMC / Trustee may alter these above stated restrictions from time to time to the extent the SEBI (MF)Regulations change, so as to permit the Scheme to make its investments in the full spectrum of permitted investments for mutual funds to achieve its respective investment objective. The AMC/Trustee may from time to time alter these restrictions in conformity with the SEBI (MF) Regulations. Further, apart from the investment restrictions prescribed under SEBI (MF) Regulations, the Fund may follow any internal 41norms vis-à-vis restricting/ limiting exposure to a particular scrip or sector, etc. All investment restrictions shall be applicable at the time of making investment. C. Fundamental Attributes (SO No. 59) Following are the fundamental attributes of the Scheme, in terms of Para 1.9 of SEBI Master Circular dated March 20, 2026: I. Type of Scheme: An open-ended scheme replicating/tracking MSCI India Index. II. Investment Objective: • Main objective: Please refer section of ‘Investment Objective’. • Investment pattern - Please refer section of ‘Asset Allocation’. III. Terms of Issue: Terms of Issue relating to: ▪ ‘Listing, repurchase, redemption of units’: Provisions with respect to listing, repurchase, redemption of units as indicated in this Scheme Information Document. ▪ ‘Aggregate fees and expenses’: Please refer Section on ‘Annual Scheme Recurring Expenses’. ▪ ‘Any Safety Net Provided’: The Scheme does not provide any guaranteed or assured return. In accordance with Regulation 22(9)(c) of the SEBI (MF) Regulations 2026 and Para 1.9.2 of SEBI Master Circular dated March 20, 2026, the Trustee shall ensure that no change in the fundamental attributes of the Scheme and Plan(s)/Option(s) thereunder or the trust or fees and expenses payable or any other change which would modify the Scheme and the Plan(s)/Option(s) thereunder and affect the interest of the Unit Holders will be carried out unless: • SEBI has reviewed and provided its comments on the proposal; • A written communication (including digital modes such as email/sms etc.) about the proposed change is sent to each Unitholder and details as specified by the SEBI are appropriately displayed on the website of the AMC; and • The Unit holders are given an option for a period of atleast 30 calendar days to exit at the prevailing Net Asset Value without any Exit Load. D. Index methodology About MSCI India Index (TRI): The MSCI India Index is designed to measure the performance of the large and mid cap segments of the Indian market. The index covers approximately 85% of the Indian equity universe. Index Re-Balancing: The index is free float-adjusted market capitalization weighted. It is quarterly reviewed in February, May, August and November with effective dates typically set on the first business date of March, June, September and December. Prices used for index review are as of any one of the last 10 business days of January for the February Index Review, of April for the May Index Review, of July for the August Index Review and of October for the November Index Review. 42Index Eligibility Criteria The MSCI India Index is governed by the MSCI Global Investable Market Indexes methodology which is based on a global approach. The index construction process involves the following: i. Defining the equity universe: MSCI begins with securities listed in countries included in the MSCI Global Investable Market Indexes. All listed equity securities, including Real Estate Investment Trusts (REITs) and certain income trusts listed in Canada are eligible for inclusion in the Equity Universe. Limited partnerships, limited liability companies, and business trusts, which are listed in the USA and are not structured to be taxed as limited partnerships, are likewise eligible for inclusion in the Equity Universe. Conversely, mutual funds, ETFs, equity derivatives, and most investment trusts are not eligible for inclusion in the Equity Universe. Preferred shares and stapled securities whose underlying components exhibit characteristics of equity securities are considered eligible. Each company and its securities are classified in only one country. For India, ordinary shares listed in the Mumbai Stock Exchange or National Stock exchange are eligible for inclusion in the equity universe. ii. Determining the market investable equity universe for each market: The investable equity universe in any market is derived by applying invest ability screens to individual companies and securities in the equity universe of that market. a. Minimum Full Market Capitalization Requirement: This minimum full market capitalization is referred to as the Equity Universe Minimum Size Requirement (UMSR). UMSR is defined by the full market capitalization of the company at the 99th percentile of free-float adjusted market capitalization in the DM Equity Universe at each index review. b. Minimum Free Float Market Capitalization Requirement: at least 50% of the UMSR for newly eligible securities. c. Minimum Liquidity Requirement: i. Non-current constituents: 12 month and 3 month Annual Traded Value Ratio (ATVR) of 20% (DM) and 15% (EM) each, met over the last 4 consecutive quarters; 3 month Frequency of Trading at 90% (DM) and 80% (EM); Maximum stock price of US$10k for new inclusions. ii. Existing constituents: 12 month ATVR (ATVR) of 13.33% (DM) and 10% (EM); 3 month ATVR of 5%; 3 month Frequency of Trading at 80% (DM) and 70% (EM). d. Minimum Free Float Requirement: Generally, security must have a Foreign Inclusion Factor (FIF) equal to or larger than 0.15; For a security with a FIF lower than 0.15 to be included in the Standard Market Index, its free float-adjusted market capitalization must be at least 1.8 times half of the Standard Index Interim Market Size-Segment Cutoff (calculated daily). e. Minimum Foreign Room Requirement: at least 15% New constituents. f. Minimum Length of Trading/ Seasoning: For regular IPOs, at least 3 months trading before the Index Review; For large IPOs, they may be included after 10 days of trading. iii. Determining market capitalization size segments for each market: Based on global approach, GIMI methodology applies Global Minimum Size Reference and target market coverage (cumulative float adjusted) to define the target size and coverage range. The Segment Number of Companies and Market Size-Segment Cut-offs of each market will be accessed relative to this target area at each index review. iv. Assigning companies to size segments: Companies in the investable equity universe are assigned based on specific priority rules to the Size-Segments until the Segment Number of 43Companies is achieved. Between Index Reviews, assignments resulting from corporate events use daily updated Market Size-Segment Cutoffs. v. Applying final size-segment invest ability requirements: a. The Free Float-Adjusted market Capitalization must be above 50% of the Market Size Segment Cutoff for the Standard Size-Segments. Existing constituents must meet 2/3s of this 50% threshold for the Market Size-Segment Cutoff for the Standard Size-Segments. b. For a security that is subject to a Foreign Ownership Limit (FOL) to be included in the Investable Market Index at its entire free-float adjusted market capitalization, the proportion of shares still available to foreign investors relative to the maximum allowed (referred to as “foreign room”) must be at least 25%. If a security's foreign room is less than 25% and equal to or higher than 15%, MSCI will use an adjustment factor of 0.5 to reflect the actual level of foreign room to adjust the security's final foreign inclusion factor (FIF). Securities will not be eligible for inclusion in a Market Investable Equity Universe if the foreign room is less than 15%. Current constituent securities for which there is less than 25% foreign room may have their weight adjusted by the application of an adjustment factor to reflect their actual level of foreign room. Constituent Weighting: The index is free float-adjusted market capitalization weighted. Current list of constituents (02nd April, 2026): Weightage Impact Sr. No. Company Name (%) cost 1 HDFC BANK 6.84 0.02 2 RELIANCE INDUSTRIES 6.72 0.02 3 ICICI BANK 5.24 0.01 4 BHARTI AIRTEL 3.76 0.01 5 INFOSYS 3.33 0.02 6 MAHINDRA & MAHINDRA 2.26 0.02 7 AXIS BANK 2.19 0.01 8 LARSEN & TOUBRO 1.94 0.01 9 BAJAJ FINANCE 1.84 0.01 10 TATA CONSULTANCY 1.75 0.02 11 KOTAK MAHINDRA BANK 1.59 0.02 12 STATE BANK OF INDIA 1.48 0.02 13 HINDUSTAN UNILEVER 1.39 0.01 14 SUN PHARMACEUTICAL IND 1.38 0.02 15 NTPC 1.33 0.03 16 MARUTI SUZUKI INDIA 1.27 0.02 17 BHARAT ELECTRONICS 1.20 0.02 18 TATA STEEL 1.18 0.02 19 TITAN COMPANY 1.15 0.02 20 POWER GRID CORP OF INDIA 1.13 0.02 21 HCL TECHNOLOGIES 1.05 0.02 22 ULTRATECH CEMENT 1.04 0.01 23 SHRIRAM FINANCE 1.01 0.01 4424 HINDALCO INDUSTRIES 0.98 0.01 25 EICHER MOTORS 0.74 0.02 26 VEDANTA 0.74 0.02 27 OIL & NATURAL GAS CORP 0.74 0.02 28 ITC 0.71 0.01 29 COAL INDIA 0.68 0.02 30 ASIAN PAINTS 0.68 0.03 31 SBI LIFE INSURANCE CO 0.66 0.02 32 APOLLO HOSPITALS 0.66 0.02 33 TATA MOTORS 0.66 0.01 34 TVS MOTOR CO 0.66 0.01 35 NESTLE INDIA 0.65 0.02 36 MAX HEALTHCARE INSTITUTE 0.62 0.02 37 INTERGLOBE AVIATION 0.61 0.01 38 TECH MAHINDRA 0.61 0.03 39 DIVI'S LABORATORIES 0.58 0.02 40 ADANI PORTS AND SEZ 0.58 0.02 41 HINDUSTAN AERONAUTICS 0.57 0.02 42 GRASIM INDUSTRIES 0.57 0.02 43 CIPLA 0.57 0.03 44 JSW STEEL 0.56 0.02 45 DR REDDY'S LABORATORIES 0.56 0.03 46 AVENUE SUPERMARTS 0.53 0.02 47 JIO FINANCIAL SERVICES 0.53 0.02 48 BAJAJ FINSERV 0.51 0.02 49 CUMMINS INDIA KIRLOSKAR 0.51 0.04 50 HERO MOTOCORP 0.50 0.03 51 TATA POWER CO 0.50 0.02 TATA CONSUMER 52 PRODUCTS 0.49 0.01 53 TATA MOTORS PASSENGER V 0.49 0.02 54 TRENT 0.49 0.03 55 BAJAJ AUTO 0.48 0.02 56 BRITANNIA INDUSTRIES 0.48 0.02 57 LUPIN 0.48 0.02 58 HDFC LIFE INSURANCE CO 0.47 0.01 59 CHOLAMANDALAM INV & FIN 0.47 0.02 60 POWER FINANCE CORP 0.46 0.03 61 ETERNAL 0.45 0.02 62 INDUS TOWERS 0.45 0.02 63 PERSISTENT SYSTEMS 0.44 0.02 64 BOMBAY STOCK EXCHANGE 0.44 0.03 65 VARUN BEVERAGES 0.43 0.02 TORRENT 66 PHARMACEUTICALS 0.41 0.03 67 PB FINTECH 0.41 0.02 68 WIPRO 0.40 0.02 4569 INDIAN HOTELS CO 0.40 0.02 70 GE VERNOVA T&D INDIA 0.38 0.04 71 AU SMALL FINANCE BANK 0.38 0.03 72 CG POWER & INDUSTRIAL 0.38 0.02 73 ASHOK LEYLAND 0.37 0.01 SAMVARDHANA 74 MOTHERSON 0.36 0.02 75 ADANI POWER 0.36 0.03 76 INDUSIND BANK 0.36 0.02 77 HDFC ASSET MANAGEMENT 0.35 0.02 78 BHARAT PETROLEUM CORP 0.35 0.02 79 ICICI LOMBARD GENL INS 0.34 0.01 80 SUZLON ENERGY LIMITED 0.33 0.02 GODREJ CONSUMER 81 PRDCTS 0.33 0.03 82 BHARAT FORGE 0.33 0.02 83 JINDAL STEEL 0.33 0.02 84 PIDILITE INDUSTRIES 0.32 0.02 85 FORTIS HEALTHCARE 0.32 0.03 86 INDIAN OIL CORP 0.31 0.02 87 MARICO 0.31 0.03 88 MUTHOOT FINANCE 0.31 0.02 89 DLF 0.31 0.02 90 ONE 97 COMMUNICATIONS 0.30 0.02 91 REC 0.30 0.04 92 SRF 0.30 0.03 93 POLYCAB INDIA 0.30 0.02 94 SWIGGY 0.29 0.02 95 UNITED SPIRITS 0.29 0.02 DIXON TECHNOLOGIES 96 INDIA 0.29 0.03 97 APL APOLLO TUBES 0.29 0.02 98 INFO EDGE (INDIA) 0.28 0.02 99 AUROBINDO PHARMA 0.28 0.02 100 SOLAR INDUSTRIES INDIA 0.27 0.04 101 HITACHI ENERGY INDIA 0.27 0.03 HINDUSTAN PETROLEUM 102 CORP 0.26 0.03 103 GAIL INDIA 0.26 0.02 104 ABB INDIA 0.26 0.04 105 MRF 0.25 0.03 106 LTIMINDTREE 0.24 0.02 107 PHOENIX MILLS 0.24 0.02 108 SUNDARAM FINANCE 0.24 0.02 109 HYUNDAI MOTOR INDIA 0.24 0.03 110 UPL 0.24 0.02 111 ADANI ENTERPRISES 0.23 0.02 112 VOLTAS 0.22 0.02 46113 YES BANK 0.22 0.04 FSN ECOMMERCE 114 VENTURES 0.22 0.03 115 WAAREE ENERGIES 0.22 0.03 116 TUBE INVESTMENT (NEW) 0.22 0.02 117 HAVELLS INDIA 0.21 0.03 118 SIEMENS INDIA 0.21 0.04 BHARAT HEAVY 119 ELECTRICALS 0.21 0.04 120 BANK OF BARODA 0.21 0.02 121 MPHASIS 0.21 0.04 122 ALKEM LABORATORIES 0.21 0.03 123 UNION BANK OF INDIA 0.21 0.03 124 MANKIND PHARMA 0.20 0.03 125 AMBUJA CEMENTS 0.20 0.02 126 SUPREME INDUSTRIES 0.20 0.03 127 NMDC 0.19 0.04 128 JINDAL STAINLESS 0.19 0.03 129 BAJAJ HLDGS & INVESTMENT 0.19 0.03 130 OIL INDIA 0.19 0.02 131 PUNJAB NATL BANK 0.19 0.03 132 VODAFONE IDEA 0.19 0.04 133 TORRENT POWER 0.19 0.04 134 ADITYA BIRLA CAPITAL 0.19 0.02 135 SIEMENS ENERGY INDIA 0.19 0.04 COROMANDEL 136 INTERNATIONAL 0.19 0.03 137 CANARA BANK 0.18 0.03 138 GMR AIRPORTS 0.18 0.04 139 NHPC 0.18 0.04 140 GODREJ PROPERTIES 0.18 0.02 141 VISHAL MEGA MART 0.18 0.04 142 COLGATE-PALMOLIVE INDIA 0.18 0.03 143 DABUR INDIA 0.18 0.03 144 BOSCH 0.17 0.03 145 IDFC FIRST BANK 0.17 0.02 146 L AND T FINANCE 0.17 0.03 147 SHREE CEMENT 0.17 0.04 148 PI INDUSTRIES 0.17 0.03 149 JSW ENERGY 0.17 0.03 150 LODHA DEVELOPERS 0.17 0.02 151 PAGE INDUSTRIES 0.16 0.03 152 PRESTIGE ESTATES PROJECT 0.16 0.04 153 ASTRAL 0.16 0.04 154 PETRONET LNG 0.15 0.02 155 ICICI PRUDENTIAL LIFE 0.15 0.04 156 SBI CARDS AND PAYMENT 0.15 0.03 47157 OBEROI REALTY 0.15 0.03 158 ZYDUS LIFESCIENCES 0.14 0.04 159 JUBILANT FOODWORKS 0.14 0.04 160 BALKRISHNA INDUSTRIES 0.13 0.02 161 KALYAN JEWELLERS INDIA 0.13 0.04 162 TATA COMMUNICATIONS 0.13 0.03 163 ORACLE FINL SVCS SOFTW 0.12 0.03 164 RAIL VIKAS NIGAM 0.11 0.04 Index Service Provider: MSCI MSCI is a leading provider of critical decision support tools and services for the global investment community. With over 50 years of expertise in research, data and technology, MSCI powers better investment decisions by enabling clients to understand and analyse key drivers of risk and return and confidently build more effective portfolios. MSCI creates industry-leading research enhanced solutions that clients use to gain insight into and improve transparency across the investment process. To learn more, please visit www.msci.com. E. Principles of incentive structure for market makers (for ETFs) Performance based incentives as and when offered to market marker, shall be disclosed as per SEBI Circular. The same shall be charged within the permissible TER limit. F. Floors and ceiling within a range of 5% of the intended allocation against each sub class of asset, as per clause 14.5.1 of SEBI master circular for mutual funds dated March 20, 2026. - Not applicable G. Other Scheme Specific Disclosures: Listing and Transfer of units Listing of units: The Units of the scheme will be listed on NSE Limited and BSE Limited and/or any recognised stock exchanges as may be decided by AMC from time to time. The Units of the Scheme may be bought or sold on all trading days at prevailing listed price on such Stock Exchange(s). The AMC will appoint Market Makers to provide liquidity in secondary market on an ongoing basis. The Market Maker(s) would offer daily two-way quote (buy and sell quotes) in the market. Transfer of Units: In accordance with clause 15.2 & 15.15 of SEBI Master circular, units of 360 ONE MSCI India ETF that are held in demat as well as in physical form, will be transferable and will be subject to the transmission facility in accordance with the provisions of SEBI (Depositories and Participants) Regulations, 2018 as may be amended from time to time. 48If a person becomes a holder of the Units consequent to operation of law, or upon enforcement of a pledge, the transfer may be effected in accordance with the provisions of SEBI (Depositories and Participants) Regulations, 2018, provided the transferee is otherwise eligible to hold the Units. Dematerialization of Units T h e Units of the Scheme are available only in dematerialized (SO No. 57) (electronic) form. Investors intending to invest in Units of the ETF will be required to have a beneficiary account with a Depository Participant (DP) of the NSDL/CDSL and will be required to mention in the application form DP’s Name, DP ID No. and Beneficiary Account No. with the DP at the time of purchasing Units directly from the fund in Creation Unit Size. In case the demat details are not mentioned in the application or the mentioned details are incorrect/incomplete/illegible/ambiguous, such applications will be rejected. The Units of the Scheme will be issued, traded and settled compulsorily in dematerialized (electronic) form. Minimum Target Amount (This is the minimum amount required to operate the scheme and if this is not collected The Scheme seeks to collect a minimum target amount of Rs. 5 Crore during the NFO period, then all during the NFO period. the investors would be refunded the amount invested without any return.) Maximum Amount to be raised Not Applicable (If any) IDCW Policy The Scheme does not offer any Plans/Options for investment. The AMC/Trustee reserve the right to introduce Option(s) as may be deemed appropriate at a later date. Allotment All applicants whose amount is received towards Purchase of Units have been realized will receive full and final allotment of Units, provided the Application Forms are complete in all respects and are found to be in order. The AMC/Trustee retains the sole and absolute discretion to reject any Application Form subject to SEBI Regulations. The said discretion shall be used by the AMC/Trustee in various scenarios like receiving money from Third party or dubious sources or from clients of high risk jurisdictions subject to SEBI Regulations. The process of allotment of Units reflecting the allotments will be completed within 5 Business Days from the date of closure of the NFO Period. 49The investors will receive confirmation specifying the number of Units allotted by way of electronic mail and/or SMS to the investor’s registered e-mail address and/or mobile number as soon as possible but not later than five working days from the date of receipt of the application. Since the will be in held in dematerialized form, an account statement could be obtained from the Depository Participants. The Mutual Fund reserves the right to recover from an investor any loss caused to the Scheme on account of dishonour of cheques issued by him/her/it for purchase of Units. Final Allotment will be made in whole numbers. No fractional units will be allotted. Net assets in the Scheme on the date of allotment 1/100th of the benchmark index on the date of allotment. Refund In accordance with the Regulations, if the Scheme fails to collect the minimum subscription amount as specified above, the Fund shall be liable to refund the subscription money to the applicants within 5 working days of closure of NFO. In addition to the above, refund of subscription money to applicants whose applications are invalid for any reason whatsoever, will commence immediately after the allotment process is completed. Full amount will be refunded within 5 working days of closure of NFO. If the Fund refunds the subscription money later than 5 working days, interest @ 15% p.a. for delayed period will be paid and charged to the AMC. Refund orders will be marked ‘Account Payee only’ and drawn in the name of the applicant in the case of the sole applicant and in the name of the first applicant in all other cases. Who can invest The following persons (subject, wherever relevant, to purchase of This is an indicative list and you units being permitted under their respective constitution and relevant state regulations) are eligible to subscribe to units: are requested to consult your financial advisor to ascertain • Resident adult individuals, either singly or jointly (not exceeding three) or on anyone or Survivor basis; whether the Scheme is suitable to your risk profile. • Minor (as the first and the sole holder only) through a natural guardian (i.e. father or mother, as the case may be) or a court appointed legal guardian. There shall not be any joint holding with minor investments; • Proprietorship in the name of Sole Proprietor; • Karta of Hindu Undivided Family (HUF); • Partnership Firms including Limited Liability Partnership; 50• Companies/Domestic Corporate Bodies/Societies/Association of Persons/Body of individuals/Clubs/Public Sector Undertakings registered in India if authorized and permitted to under applicable laws and regulations; • Charitable or Religious Trusts authorized to invest in units of Mutual Funds; • Mutual Funds registered with SEBI; • Banks (including co-operative Banks and Regional Rural Banks), Financial Institutions and Investment Institutions incorporated in or the Indian branches of banks incorporated outside India; • Non-Resident Indians (NRIs), Persons of Indian Origin (PIO) residing abroad on full repatriation basis and on non-repatriation basis; • Foreign Portfolio Investors (FPI) registered with SEBI; • Wakf Boards or endowments and Registered Societies (including registered co-operative societies) and private trusts authorized to invest in units; • Army/Air Force/Navy/Para-military funds and other eligible institutions; • Scientific and/or Industrial Research Organizations; • Multilateral Funding Agencies or Bodies Corporate incorporated outside India with the permission of Government of India / Reserve Bank of India; • Other schemes of 360 ONE Mutual Fund or any other mutual fund subject to the conditions and limits prescribed by SEBI Regulations; Trustee, AMC or Sponsor or their associates may subscribe to Units under the Scheme; • Provident/Pension/Gratuity/Superannuation and such other retirement and employee benefit and other similar funds; • Other Associations, Institutions, Bodies, etc. authorized to invest in the units; • Such other person as maybe decided by the AMC from time to time. This list given above is indicative and the applicable law, if any, shall supersede the list. Note: Minor Unit Holders, on becoming major, may inform the Registrar about attaining majority, and provide his specimen signature duly authenticated by his parent/ guardian, whose signature is registered in the records of the mutual fund/RTA (against the folio of minor unitholder)and if the parent/ guardian is unavailable or unable to attest, then by the banker as well as his details of bank account, a certified true copy of the PAN card and other documents, to enable the Registrar to update his records and allow them to operate the account in his own right. All cheques and bank drafts accompanying the application form should contain the application form number on its reverse. It is mandatory for every applicant to provide the name of the bank, branch, address, account type and number as per SEBI requirements and any Application Form without these details will be treated as incomplete. Such incomplete applications will be liable 51to be rejected. Who cannot Invest • Any individual who is a foreign national or any other entity that is not an Indian resident under the Foreign Exchange Management Act, 1999 (FEMA) except where registered with SEBI as a FPI or otherwise explicitly permitted under FEMA Act/by RBI/by any other applicable authority. • Pursuant to RBI A.P. (DIR Series) Circular No. 14 dated September 16, 2003, Overseas Corporate Bodies (OCBs) cannot invest in Mutual Funds. • NRIs residing in Non-Compliant Countries and Territories (NCCTs) as determined by the Financial Action Task Force (FATF), from time to time. • A person who falls within the definition of the term “U.S. Person” under the Securities Act of 1933 of the United States, and corporations or other entities organised under the laws of the U.S. are not eligible to invest in the schemes and apply for subscription to the units of the schemes, except for lump sum subscription and switch transactions requests received from Non-resident Indians/Persons of Indian origin who at the time of such investment, are present in India and submit a physical transaction request along with such documents as may be prescribed by 360 ONE Asset Management Limited from time to time. The AMC shall accept such investments subject to the applicable laws and such other terms and conditions as may be notified by the AMC. The investor shall be responsible for complying with all the applicable laws for such investments. The AMC reserves the right to put the transaction requests on hold/reject the transaction request/reverse allotted units, as the case may be, as and when identified by the AMC, which are not in compliance with the terms and conditions notified in this regard. • A person who is resident of Canada Such other persons as may be specified by AMC from time to time. How to Apply and other details Investors intending to trade in Units of the Scheme, will be required to provide demat account details in the application form. (SO No. 35) (SO No. 57) The units of the Scheme will be available ONLY in the Dematerialized mode. The applicant under the Scheme will be required to have a beneficiary account with a Depository Participant of NSDL/CDSL and will be required to indicate in the application the DP’s name, DP ID Number and beneficiary account number of the applicant with the DP. The units of the Scheme will be issued/ repurchased and traded compulsorily in dematerialized form. Applications without relevant details of his or her depository account are liable to be rejected. The Key Information Memorandum along with application form is 52available at the Investor Service Centers (ISCs)/ Official Points of Acceptance (OPAs) or may be downloaded from the website https://www.360.one/asset-management/mutualfund/ of the Mutual Fund. Please refer https://www.360.One/asset- management/mutualfund/downloads/information-documents/ for the list of official points of acceptance. The name, address and contact no. of Registrar and Transfer Agent (R&T), email id of R&T, website address of R&T, official point of acceptance, collecting banker details etc. are mentioned at the end of the SID. Please refer to the SAI for detailed procedure and Application form for the instructions. Please note that it is mandatory for the unitholders to provide the bank account details as per SEBI guidelines. (SO No. 61) The policy regarding reissue of Not applicable. repurchased units, including the maximum extent, the manner of reissue, the entity (the scheme or the AMC) involved in the same. Restrictions, if any, on the right Restriction on Redemption of Units: to freely retain or dispose of Restriction on Redemption of Units shall be made applicable only units being offered. after obtaining the approval from the Boards of Directors of the AMC and the Trustees. Additionally, the following requirements shall need to be observed before imposing restriction on redemptions: a) Restriction may be imposed when there are circumstances leading to a systemic crisis or event that severely constricts market liquidity or the efficient functioning of markets such as: i. Liquidity issues - when market at large becomes illiquid affecting almost all securities rather than any issuer specific security. ii. Market failures, exchange closures - when markets are affected by unexpected events which impact the functioning of exchanges or the regular course of transactions. Such unexpected events could also be related to political, economic, military, monetary or other emergencies. iii. Operational issues – when exceptional circumstances are caused by force majeure, unpredictable operational 53problems and technical failures (e.g. a black out). Such cases can only be considered if they are reasonably unpredictable and occur in spite of appropriate diligence of third parties, adequate and effective disaster recovery procedures and systems. b) Restriction on redemption may be imposed for a specified period of time not exceeding 10 working days in any 90 days period. c) Any imposition of restriction would require specific approval of Board of AMC and Trustees and the same should be informed to SEBI immediately. d) When restriction on redemption is imposed, the following procedure shall be applied: 1. No redemption requests up to INR 2 lakh shall be subject to such restriction. 2. Where redemption requests are above INR 2 lakh, AMCs shall redeem the first INR 2 lakh without such restriction and remaining part over and above INR 2 lakh shall be subject to such restriction. Cut off timing for subscriptions/ Investors / Unit holders to note that the below mentioned Cut-off time are not applicable to transactions undertaken on a recognised redemptions / switches stock exchange and are only applicable to transactions undertaken This is the time before which at the Official Points of Acceptance. your application (complete in all respects) should reach the The Cut-off time for receipt of valid application for Subscriptions and official points of acceptance Redemptions is 3.00 p.m. However, the requirement of “cut-off” timing for NAV applicability as prescribed by SEBI from time to time shall not be applicable for direct transaction with Asset Management Company (AMCs) in ETFs by MMs and other eligible investors. The Scheme is an Exchange Traded Fund, the Subscriptions and Redemptions of Units would be based on the Portfolio Deposit and Cash Component as defined by the Fund for that respective Working Day. Minimum Amount for purchase On an Ongoing basis the transaction requests (applicable for Market Makers/Large Investors) can be submitted at the head office of the /redemption / switches in an AMC or CAMS collection center. In case the applications are Option of the Scheme received at any of the branch offices of the AMC, such branch office shall facilitate in sending the transaction requests to the CAMS Collection center. On The Exchange: Investors can subscribe (buy) and redeem (sell) Units on a continuous basis on the Stock Exchange on which the Units are listed. Subscriptions made through Stock Exchanges will be made by specifying the number of Units to be subscribed and not the amount to be invested. On the Stock Exchange(s), the Units of the Scheme can be purchased/sold in minimum lot of 1 (one) Unit and in multiples thereof. 54Directly from the Fund: The Scheme offers for subscriptions/redemptions only for Market Makers and Large Investors (subject to the value of such transaction is greater than threshold of INR 25 Cr. (Twenty-Five crores) w.e.f. May 01, 2023) in “Creation Unit Size” on all Business Days. Additionally, the difference in the value of portfolio and cost of purchase/sale of Portfolio Deposit on the Exchange for creation/redemption of Units of the Scheme including the Cash Component and transaction handling charges, if any, will have to be borne by the Market Maker/Large Investor. The Fund creates/redeems Units of the Scheme in large size known as “Creation Unit Size”. Each “Creation Unit” consists of 2,00,000 Units of 360 ONE MSCI India ETF. The value of the “Creation Unit” is the “Portfolio Deposit” and a “Cash Component” which will be exchanged for 2,00,000 Units of the Scheme and/or subscribed in cash equal to the value of said predefined units of the Scheme. The Portfolio Deposit and Cash Component for the Scheme may change from time to time. The subscription/redemption of Units of the Scheme in Creation Unit Size will be allowed both by means of exchange of Portfolio Deposit and by cash. The Fund may from time to time change the size of the Creation Unit in order to equate it with marketable lots of the underlying instruments. Large Investors can directly purchase / redeem in blocks from the fund in “Creation unit size” subject to the value of such transaction is greater than threshold of INR 25 Cr. (Twenty-Five crores) and such other threshold as prescribed by SEBI from time to time. However, the aforementioned threshold of INR 25 Cr. shall not apply to investors falling under the following categories (until such time as may be specified by SEBI/AMFI): a. Schemes managed by Employee Provident Fund Organisation, India; b. Recognised Provident Funds, approved Gratuity funds and approved superannuation funds under Income Tax Act, 1961. Account Statements Pursuant to sub regulation (1), (2) and (3) of Regulation 34 of SEBI (Mutual Funds) Regulations, 2026 read with Clause of, 15.7 of SEBI (SO No. 60) Master circulars dated March 20, 2026, investors are requested to note the following regarding dispatch of account statements: • On acceptance of an application for subscription or allotment of units (including by way of SIP, STP, switch units, as applicable), an allotment confirmation specifying the number of units allotted will be sent by way of an email and/or an SMS, within 5 Business Days from the date of receipt of a 55valid application, to the Unit holder’s registered e-mail address and/or mobile number. • Thereafter, the Unit Holder will be sent, on or before the 15th of the immediately succeeding month, by way of a mail / an e- mail, a CAS, containing the details of the transaction mentioned above as well as details of all other transactions effected by the Unit holder across schemes of all mutual funds during the preceding month, including his/her/its holdings at the end of the said month and details of transaction charges paid to distributors, as applicable. Investors may note that CAS will be issued on a monthly basis to all investors in whose folio’s transactions have taken place during the month concerned. • Consolidated account statement shall be issued every half yearly (September/March), on or before 21st day of succeeding month, providing the following information: - • holding at the end of the six months • The amount of actual commission paid by AMCs/Mutual Funds (MFs) to distributors (in absolute terms) during the half-year period against the concerned investor’s total investments in each MF scheme. • Further, a mention may be made in such CAS indicating that the commission disclosed is gross commission and does not exclude costs incurred by distributors such as Goods and Service Tax (wherever applicable, as per existing rates), operating expenses, etc. The scheme’s average Total Expense Ratio (in percentage terms) for the half-year period for each scheme’s applicable plan (regular or direct or both) where the concerned investor has actually invested in. Such half- yearly CAS shall be issued to all MF investors, excluding those investors who do not have any holdings in MF schemes and where no commission against their investment has been paid to distributors, during the concerned half-year period. For further details, refer SAI. IDCW The Scheme does not offer any Plans/ IDCW Options for investment. The AMC/Trustee reserves the right to introduce Plan(s)/Option(s) as may be deemed appropriate at a later date. Redemption Process As per Clause 15.3 of SEBI Master Circular dated March 20, 2026, the redemption or repurchase proceeds shall be transferred to the unitholders not later than 3 working days from the date of redemption or repurchase, once the scheme opens for the same. Under exceptional circumstances, the redemption or repurchase proceeds shall be dispatched in physical form to the unitholders as 56per the timelines prescribed by SEBI/AMFI. The Unit Holder has the option to request for Redemption either in amount in rupees or in number of Units. Units purchased by cheque may not be redeemed until after realization of the cheque. In case the investor mentions the number of Units as well as the amount, then the amount will be considered for processing the Redemption request. In case the investor mentions the number of units or the amount in words and figures, then the value in words will be taken for processing the Redemption request. If the redemption request amount exceeds the balance lying to the credit of the Unitholder’s said account, then the fund shall redeem the entire amount lying to the credit of the Unitholder’s account in that Scheme/Option. If an investor has purchased Units on more than one Business Day, the Units purchased prior in time (i.e. those Units which have been held for the longest period of time), are deemed to have been redeemed first, i.e. on a First In First Out Basis. Payment of Proceeds Resident Investors: Redemption proceeds will be paid to the investor by way of transfer to bank account as available on the records of the Registrar. Physical despatch of redemption or repurchase proceeds shall be carried out only in exceptional circumstances as published by AMFI/ SEBI from time to time as per timelines prescribed by SEBI/AMFI. In case of physical dispatch, the bank name and bank account number, as specified in the Registrar's records, will be mentioned in the cheque/demand draft. The redemption proceeds will be sent by courier or (if the addressee city is not serviced by the courier) by registered post/UCP. The dispatch for the purpose of delivery through the courier / postal department, as the case may be, shall be treated as delivery to the investor. The AMC / Registrar are not responsible for any delayed delivery or non-delivery or any consequences thereof, if the dispatch has been made correctly as stated in this paragraph. Note: The AMC, at its discretion at a later date, may choose to alter or add other modes of payment. The Redemption proceeds will be sent by courier or (if the addressee city is not serviced by the courier) by registered post. The dispatch for the purpose of delivery through the courier / postal department, as the case may be, shall be treated as delivery to the investor. The AMC / Registrar is not responsible for any delayed delivery or non-delivery or any consequences thereof, if the dispatch has been made correctly as stated in this paragraph. Non-Resident Investors For NRIs, Redemption proceeds will be remitted depending upon the source of investment as follows: (i) Repatriation Basis: When Units have been purchased through 57remittance in foreign exchange from abroad or by cheque / draft issued from proceeds of the Unit Holder’s FCNR deposit or from funds held in the Unit Holder’s Non Resident (External) account kept in India, the proceeds can be remitted to the Unit Holder in foreign currency (any exchange rate fluctuation will be borne by the Unit Holder). The proceeds can also be sent to his Indian address for crediting to his NRE / FCNR / Non-Resident (Ordinary) Account, if desired by the Unit Holder. (ii) Non Repatriation Basis: When Units have been purchased from funds held in the Unit Holder’s Non-Resident (Ordinary) Account, the proceeds will be sent to the Unit Holder’s Indian address for crediting to the Unit Holder’s Non-Resident (Ordinary) account. For FPIs, the designated branch of the authorised dealer may allow remittance of net sale / maturity proceeds (after payment of taxes) or credit the amount to the Foreign Currency account or Nonresident Rupee account of the FPI maintained in accordance with the approval granted to it by the RBI. The Fund will not be liable for any delays or for any loss on account of any exchange fluctuations while converting the Rupee amount in foreign exchange in the case of transactions with NRIs / FPIs. The proceeds may be paid by way of direct credit through which the investor’s bank account specified in the Registrar’s records is credited with the Redemption proceeds. The Direct Credit facility is available for specific banks with whom AMC have a tie up from time to time. Investors need to check with the AMC for an updated list of the Direct Credit Banks. Investors having bank mandates where the AMC has a Direct Credit facility will receive redemption / IDCW proceeds by way of Direct Credit only and not cheques. The Fund may make other arrangements for effecting payment of Redemption proceeds in future. Application through Stock Exchange Infrastructure (MFSS/ BSE StAR MF Platform): Investors wishing to redeem their units held in demat mode in Scheme listed on MFSS and BSE StAR MF platform, can place their redemption request with the AMFI Certified Stock Exchange Brokers by providing Depository Instruction Slip with redemption details. The AMFI Certified Stock Exchange Broker will place the redemption order in the system and will provide a confirmation slip to the investor. The redemption proceeds will be directly credited to the investor’s bank account, as per the bank account details recorded with the Depository Participant. Redemption by investors who hold Units in dematerialized form: Redemption request for Units held in demat mode shall not be accepted at the offices of the Mutual Fund/AMC/Registrar. Unit holders shall submit such request only through stock exchange platforms. 58Bank Mandate (SO No. 61) As per the directives issued by SEBI, it is mandatory for applicants to mention their bank account numbers in their applications for purchase or redemption of Units. If the Unit-holder fails to provide the Bank mandate, the request for redemption would be considered as not valid and the Fund retains the right to withhold the redemption until a proper bank mandate is furnished by the Unit- holder and the provision with respect of penal interest in such cases will not be applicable/ entertained. Multiple Bank Account Registrations: In compliance with AMFI Best Practice Guidelines Circular No.17/2010-11 dated October 22, 2010 and AMFI Best Practice Guidelines Circular No. 26/2011-12 dated March 12, 2012, 360 ONE Mutual Fund offers its investors the facility to register multiple bank accounts in their folios to receive redemption / IDCW proceeds. Registration of Multiple Bank Accounts in respect of an Investor Folio: An Investor can register with the Fund, upto 5 bank accounts in case of individuals and HUFs and upto 10 in other cases. Registering of Multiple Bank Accounts will enable the Fund to systematically validate the paying of funds and avoid acceptance of third party payments. For the purpose of registration of bank account(s), Investor should submit Bank Mandate Registration Form (available at the CSCs/ AMC Website) together with one of the following documents: a. Cancelled original cheque leaf in respect of bank account to be registered where the account number and names of the account holders are printed on the face of the cheque; or b. Bank statement or copy of Bank Pass Book page with the Investor's Bank Account number, name and address.; c. Bank letter / certificate on its letter head certifying the account holder’s name, account number and branch address [Such letter / certification should be certified by the Bank Manager with his / her full name, signature, employee code.] The above documents will also be required for change in bank account mandate submitted by the Investor. The AMC will register the Bank Account only after verifying that the sole/ first joint holder is the holder / one of the joint holders of the bank account. In case if a copy of the above documents is submitted, Investor shall submit the original to the AMC/ Service Centre for verification and the same shall be returned. In case of Multiple Registered Bank Account, Investor may choose one of the registered bank accounts for the credit of redemption/ IDCW proceeds (being "Pay-out bank account"). Investor may however, specify any other registered bank accounts for credit of redemption proceeds at the time of requesting for the redemption. Investor may change such Pay-out Bank account, as necessary, through written instructions. However, if request for redemption is received together with a change of bank account (unregistered new bank account) or before verification and 59validation of new bank account, the redemption request would be processed to the currently registered default old bank account. For further details please refer to paragraph on 'Registration of Multiple Bank Accounts in respect of an Investor Folio' in the SAI Discontinuation of Change of Bank Account Mandate along with redemption/IDCW proceeds facility: Discontinuation of Change of Bank Account Mandate along with redemption/IDCW proceeds facility. In compliance with AMFI Best Practice Guidelines Circular No.17/2010-11 dated October 22, 2010, consequent to introduction of “Multiple Bank Accounts Facility,” the existing facility of redemption/ IDCW proceeds with change of bank mandate is discontinued by the Fund w.e.f. November 15, 2010. New bank accounts can only be registered using the designated “Multiple Bank Account Registration Form”. Further please note the following important points in this regard: 1. Proceeds of any redemption/IDCW will be sent only to a bank account that is already registered and validated in the folio at the time of redemption transaction processing. 2. Unit holder(s) may choose to mention any of the existing registered bank accounts with redemption/ IDCW payment request for receiving redemption/IDCW proceeds. If no registered bank account is mentioned, default bank account will be used. 3. If unit holder(s) provide a new and unregistered bank mandate or change of bank mandate request with a specific redemption/IDCW payment request (with or without necessary supporting documents) such bank account may not be considered for payment of redemption/IDCW proceeds, or the Fund may withheld the payment for upto 10 calendar days to ensure validation of new bank mandate mentioned. 4. Valid change of bank mandate requests with supporting documents will be processed within 10 business days of necessary documents reaching the office of RTA and any financial transaction request received in the interim will be carried based on previous details only. Delay in payment of As per Clause 15.4 of SEBI Master Circular dated March 20, 2026, the AMC shall be liable to pay interest to the unitholders at rate of redemption/repurchase 15% per annum and the interest shall be borne by the AMC. proceeds Investor may note that in case of exceptional scenarios as prescribed by AMFI vide its communication no. AMFI/ 35P/ MEM- COR/ 74 / 2022-23 dated January 16, 2023 read with Clause 15.3.3 of the SEBI Master Circular, the AMC may not be able to adhere with the timelines prescribed above. Unclaimed Redemption/Income In accordance with Clause 15.5 of SEBI Master Circular dated March Distribution cum capital 20, 2026, the unclaimed Redemption amount and IDCW withdrawal (IDCW) Amount amount that are currently allowed to be deployed by the Mutual Fund only in call money market or money market Instruments, 60(SO No. 52) shall also be allowed to be invested in a separate plan of only Overnight scheme / Liquid scheme / Money Market Mutual Fund scheme floated by Mutual Funds specifically for deployment of the unclaimed amounts. Provided that such schemes where the unclaimed redemption and IDCW amounts are deployed shall be only those Liquid scheme / Money Market Mutual Fund schemes which are placed in A-1 cell (Relatively Low Interest Rate Risk and Relatively Low Risk) of Potential Risk Class matrix. AMCs shall not be permitted to charge any exit load in this plan and BER (Base Expense Ratio) of such plan shall capped as per the BER of direct plan of such scheme or at 50bps whichever is lower. Investors who claim these amounts during a period of three years from the due date shall be paid initial unclaimed amount along with the income earned on its deployment. Investors who claim these amounts after 3 years, shall be paid initial unclaimed amount along with the income earned on its deployment till the end of the third year. After the third year, the income earned on such unclaimed amounts shall be used for the purpose of investor education. AMC shall play a proactive role in tracing the rightful owner of the unclaimed amounts considering the steps suggested by regulator vide the referred circular. Disclosures w.r.t investment by As per Clause 15.13 of SEBI Master Circular dated March 20, 2026, minors (SO No. 37) the following Process for Investments in the name of a Minor through a Guardian will be applicable: 1. Payment for investment by any mode shall be accepted from the bank account of the minor, parent or legal guardian of the minor, or from a joint account of the minor with parents or legal guardian. For existing folios, the AMCs shall insist upon a Change of Pay-out Bank mandate before redemption is processed. Irrespective of the source of payment for subscription, all redemption proceeds shall be credited only in the verified bank account of the minor, i.e. the account the minor may hold with the parent/ legal guardian after completing all KYC formalities. 2. Upon the minor attaining the status of major, the minor in whose name the investment was made, shall be required to provide all the KYC details, updated bank account details including cancelled original cheque leaf of the new account. No further transactions shall be allowed till the status of the minor is changed to major. 3. AMCs shall build a system control at the account set up stage of Systematic Investment Plan (SIP), Systematic Transfer Plan (STP) and Systematic Withdrawal Plan (SWP) on the basis of which, the standing instruction is suspended when the minor attains majority, till the status is changed to major. 61Please refer SAI for detailed process on investments made in the name of a Minor through a Guardian and Transmission of Units. Nomination The SEBI (Mutual Fund) Regulations notifies that the mutual fund shall provide nomination facility to the unit holders to nominate a person in whose favour the units shall be transmitted in the event of death of the unitholder. Any new investor, investing in Mutual Fund Units shall mandatorily have to provide nomination or Opt out of nomination through physical or online mode. The requirement of nomination shall be optional for jointly held folios. For detailed guidelines on Nomination please refer to SAI. KYC Rules All the prospective and existing investors / Unit holders of the Fund are requested to note that, pursuant to SEBI Master Circular on Know Your Client (KYC) norms for the securities market dated October 12, 2023 regarding uniformity in KYC process in the securities market and development of a mechanism for centralization of the KYC records, the following KYC procedure is being carried out: A. Requirement of PAN: • In order to strengthen the KYC norms and identify every participant in the securities market with their respective PAN thereby ensuring sound audit trail of all the transactions, PAN shall be the unique identification number for all participants transacting in the securities market, irrespective of the amount of transaction. • The following are exempted from the mandatory requirement of PAN: a. Transactions undertaken on behalf of Central Government and/or State Government and by officials appointed by Courts e.g. Official liquidator, Court receiver etc. (under the category of Government) for transacting in the securities market. b. Investors residing in the state of Sikkim. c. UN entities/multilateral agencies exempt from paying taxes/filing tax returns in India. d. SIP of Mutual Funds upto ₹50,000/- per year. B. List of Officially Valid Documents (OVDs): The aforesaid circular specifies list of documents considered as Officially Valid Documents for Proof of Identity (PoI) and Proof of Address (POA). C. Methods for completing KYC process and know your KYC status: Physical KYC process: • To bring uniformity in KYC process, SEBI has introduced a common KYC application form for all the SEBI registered intermediaries are therefore requested to use the Common 62KYC application form to apply for KYC and mandatorily undergo - In Person Verification (IPV) requirements. For Common KYC Application Form please visit our website https://www.360.one/asset-management/mutualfund/ . Digital KYC process: • The investor shall visit the https://www.360.one/asset- management/mutualfund/ of the Mutual fund and go on new investor section and fill up the required details and online KYC form and submit requisite documents. Digital KYC process will be in accordance with SEBI Master circular of KYC dated October 12, 2023. III. Other Details A. Periodic Disclosures such as Half yearly disclosures, half yearly results, annual report Half Yearly disclosure of Un-Audited Financials: The Mutual Fund and Asset Management Company shall within one month from the close of each half year (i.e. on 31st March and on 30th September) host a soft copy of the unaudited financial results of the Scheme on the website of the Mutual Fund. Also, an advertisement disclosing the hosting of the unaudited financial results of the Scheme on the website (https://www.360.one/asset- management/mutualfund/downloads/disclosures/ ) will be published, in atleast one English daily newspaper having nationwide circulation and in a newspaper having wide circulation published in language of the region where the Head Office of the Mutual Fund is situated. Annual Report The scheme wise annual report and abridged summary thereof shall be hosted on the website of the Mutual Fund (https://www.360.one/asset-management/mutualfund/ ) and AMFI (www.amfiindia.com) not later than four months (or such other period as may be specified by SEBI from time to time) from the date of closure of the relevant accounting year (i.e. 31st March each year) and link for the same will be displayed prominently on the website of the Mutual Fund (https://www.360.one/asset-management/mutualfund/ ). Risk-o-meter (SO No. 38) The risk-o-meter of the Scheme shall be evaluated on a monthly basis and shall be disclosed along with portfolio disclosure on the AMC website and on AMFI website within 10 days from the close of each month. The risk level of Scheme as on March 31 of every year, along with number of times the risk level has changed over the year, shall be disclosed on the AMC website and AMFI website. The scheme wise changes in Risk-o-meter shall be disclosed in scheme wise Annual Reports and Abridged summary. 63Scheme Summary Document (SSD) (SO No. 38) In accordance with SEBI letter dated December 28, 2021 and AMFI emails dated March 16, 2022 and March 25, 2022, Scheme summary document for all schemes of 360 ONE Mutual Fund in the requisite format (pdf, spreadsheet and machine readable format) shall be uploaded on a monthly basis i.e. 10th to 15th of every month or within 5 working days from the date of any change or modification in the scheme information on the website of 360 ONE Mutual Fund i.e. https://www.360.one/asset- management/mutualfund/, AMFI i.e. www.amfiindia.com and Registered Stock Exchanges i.e. National Stock Exchange of India Limited and Bombay Stock Exchanges Limited. Tracking Error & Tracking Difference (SO No. 39) • Tracking Error: The Fund shall disclose the tracking error based on past one year rolling data, on a daily basis, on the website of respective Mutual Fund and AMFI. • Tracking Difference: The annualized difference of daily returns between the index and the NAV of the Fund shall be disclosed on the website of the Mutual Fund and AMFI, on a monthly basis, for tenures 1 year, 3 year, 5 year, 10 year and since the date of allotment of units. B. Transparency/NAV Disclosure (SO No. 41) The NAV will be calculated by the AMC for each Business Day. The first NAV shall be calculated and declared within 5 business days from the date of allotment. The AMC will update the NAVs on AMFI website www.amfiindia.com before 11.00 p.m. on every business day and also on its website (https://www.360.one/asset-management/mutualfund/ ). In case of any delay, in uploading of NAV on AMFI Website, the reasons for such delay would be explained to AMFI in writing. If the NAV is not available before the commencement of Business Hours on the following day due to any reason, the Mutual Fund shall issue a press release giving reasons and explaining when the Mutual Fund would be able to publish the NAV. Further the Mutual Fund / AMC will extend facility of sending latest available NAVs of the Scheme to the Unit holders through SMS upon receiving a specific request in this regard. Also, information regarding NAVs can be obtained by the Unit holders / Investors by calling or visiting the nearest ISC. The Mutual Fund/AMC shall disclose portfolio (along with ISIN) of the Scheme as on the last day of the month / half year on website of Mutual Fund (https://www.360.one/asset-management/mutualfund/ ) and AMFI (www.amfiindia.com) within 10 days from the close of each month/ half-year respectively in a user friendly and downloadable spreadsheet format. In case of Unitholders whose e-mail addresses are registered, the Mutual Fund / AMC shall send via e-mail both the monthly and half-yearly statement of Scheme portfolio within 10 days from the close of each month/ half-year respectively. Further, the Mutual Fund / AMC shall publish an advertisement in the all India edition of at least two daily newspapers, one each in English and Hindi every half-year disclosing the hosting of the half-yearly statement of the Scheme portfolio on the website of the Mutual Fund (www.iiflmf.com) and on the website 64of AMFI (www.amfiindia.com) and the modes such as SMS, telephone, email or written request (letter) through which a unitholder can submit a request for a physical or electronic copy of the statement of Scheme portfolio. The Mutual Fund/ AMC shall provide a physical copy of the statement of Scheme portfolio, without charging any cost, on specific request received from a unitholder. The AMC will make available the Annual Report of the Scheme within four months of the end of the financial year. Indicative NAV (iNAV): The AMC shall also calculate indicative NAV and will be updated during the market hours on its website. Indicative NAV will not have any bearing on the creation or redemption of units directly with the Fund by the Market Makers /Large Investors. Indicative NAV shall be disclosed on Stock exchange(s), where the units will be listed, on continuous basis within a maximum time lag of 15 seconds during the trading hours. Further as per Para 9.4.4 of SEBI Master Circular for Mutual Fund dated March 20, 2026 for transactions by Authorized Participants / large investors directly with the AMCs, intra-day NAV based on the executed price at which the securities representing the underlying index or underlying commodity(ies) are purchased / sold shall be applicable. C. Transaction charges and stamp duty • Transaction charge: Not Applicable • Stamp Duty: Pursuant to Notification No. S.O. 4419(E) dated December 10, 2019, notification no. G.S.R. 19 (E) dated the January 8, 2020, Notification No. G.S.R. 226(E) dated March 30, 2020 issued by Department of Revenue, Ministry of Finance, Government of India, read with Part I of Chapter IV of Notification dated February 21, 2019 issued by Legislative Department, Ministry of Law and Justice, Government of India on the Finance Act, 2019, a stamp duty @ 0.005% of the transaction value would be levied on mutual fund transactions including switches(excluding redemptions), with effect from July 01, 2020. For further details, please refer SAI. D. Associate Transactions - Please refer to Statement of Additional Information (SAI). 65E. Taxation For details on taxation please refer to the clause on Taxation in the Scheme Additional Information (SAI) apart from the following: Tax* Resident Investors Non-resident Investors Mutual Fund Tax on dividend Taxable at income 20% / Taxable at income Nil slab rates slab rates# Capital Gain Long-term (held for more than 12.5% 12.5% Nil 12 months) Short-term (held for 12 months or less) 20% 20% Nil 1. *These should be increased by the surcharge as applicable and health & education cess @ 4%. 2. # 20% rate is applicable for (i) FPIs and (ii) units purchased in foreign currency. For other non-resident investor, such income is taxable as per applicable rate in India. 3. ^Any long-term capital gains arising on transfer of unit of an equity oriented mutual fund will be taxable without indexation benefit and on capital gains in excess of Rs. 1,25,000/-. This limit includes capital gains from listed equity shares and/or units of listed REITs/InvITs. Grandfathering benefit should also be available in certain cases. 4. Equity scheme will also attract securities transaction tax (STT) at applicable rates and the beneficial rate discussed above is subject to payment of STT. 5. Mutual Funds are required to deduct TDS @ 10% on IDCW payment (above Rs 5000) for resident unitholders and @ 20% (plus applicable surcharge and cess) for non-resident unitholders. No tax shall be required to be deducted by the mutual fund on income which is in the nature of capital gain in the hands of resident unitholder and FPIs. For other non-resident unitholders, tax shall be deducted as per applicable rates. Tax treaty benefit, if any, should be provided to non-resident unitholders subject to providing certain information/documents as required (especially, tax residency certificate and Form 10F). 6. In certain cases, higher TDS may be applicable as per section 206AA (relating to non-furnishing of PAN). 7. The summary incorporates the amendments made by the Finance Act, 2025, along with amendments proposed by Finance Bill, 2026 (applicable from April 1, 2026). F. RIGHTS OF UNITHOLDERS - Please refer to SAI for details. G. List of official points of acceptance: please visit https://www.360.One/asset- management/mutualfund/downloads/information-documents/ for list of official points of acceptances. 66H. PENALTIES, PENDING LITIGATION OR PROCEEDINGS, FINDINGS OF INSPECTIONS OR INVESTIGATIONS FOR WHICH ACTION MAY HAVE BEEN TAKEN OR IS IN THE PROCESS OF BEING TAKEN BY ANY REGULATORY AUTHORITY: (SO No. 48) 1. All disclosures regarding penalties and action(s) taken against foreign Sponsor(s) may be limited to the jurisdiction of the country where the principal activities (in terms of income / revenue) of the Sponsor(s) are carried out or where the headquarters of the Sponsor(s) is situated. Further, only top 10 monetary penalties during the last three years shall be disclosed. - Not Applicable 2. In case of Indian Sponsor(s), details of all monetary penalties imposed and/ or action taken during the last three years or pending with any financial regulatory body or governmental authority, against Sponsor(s) and/ or the AMC and/ or the Board of Trustees /Trustee Company; for irregularities or for violations in the financial services sector, or for defaults with respect to share holders or debenture holders and depositors, or for economic offences, or for violation of securities law. Details of settlement, if any, arrived at with the aforesaid authorities during the last three years shall also be disclosed: Not Applicable 3. Details of all enforcement actions taken by SEBI in the last three years and/ or pending with SEBI for the violation of SEBI Act, 1992 and Rules and Regulations framed there under including debarment and/ or suspension and/ or cancellation and/ or imposition of monetary penalty/adjudication/enquiry proceedings, if any, to which the Sponsor(s) and/ or the AMC and/ or the Board of Trustees /Trustee Company and/ or any of the directors and/ or key personnel (especially the fund managers) of the AMC and Trustee Company were/ are a party. The details of the violation shall also be disclosed. - None 4. Any pending material civil or criminal litigation incidental to the business of the Mutual Fund to which the Sponsor(s) and/ or the AMC and/ or the Board of Trustees /Trustee Company and/ or any of the directors and/ or key personnel are a party should also be disclosed separately. - None 5. Any deficiency in the systems and operations of the Sponsor(s) and/ or the AMC and/ or the Board of Trustees/Trustee Company which SEBI has specifically advised to be disclosed in the SID, or which has been notified by any other regulatory agency, shall be disclosed. – None Please visit https://www.360.One/asset-management/mutualfund/downloads/information-documents/ for most updated details of penalties, pending litigation or proceedings. Notes: (SO No. 66) The Trustees have approved this Scheme Information Document on January 27, 2026 and have ensured that the Scheme is a new product offered by 360 ONE Mutual Fund and is not a minor modification of the existing Schemes. Notwithstanding anything contained in this Scheme Information Document, the provisions of the SEBI (Mutual Funds) Regulations, 2026 and the guidelines there under shall be applicable. (SO No. 63) For and behalf of 360 ONE Asset Management Limited Sd/- Place: Mumbai Date: __________________ Chief Executive Officer 67Where can you submit the filled-up applications: 360 ONE Mutual Fund Registrar and Transfer Agent CMS Collection Bankers 360 one Asset Management Computer Age Management HDFC Bank Limited Limited Services Limited (CAMS) Registered Office: Registered Office:360 ONE Registered Office: HDFC Bank House, Senapati Centre, Kamala City, New No. 10, Old No. 178, M.G.R. Bapat Marg, S.B. Marg, Lower Parel, Mumbai - Salai, Nungambakkam, Chennai - Lower Parel, Mumbai - 400 013 400 013 600 034 www.hdfcbank.com India https://www.360.one/asset- Contact Number: 1800 419 2267 management/mutualfund/ Email id: enq_if@camsonline.com www.camsonline.com Mutual Fund investments are subject to market risks, read all scheme related documents carefully. 68