Angel One Gold ETF

SCHEME INFORMATION DOCUMENT SECTION I Angel One Gold ETF (An open-ended scheme replicating/tracking domestic price of Gold) (Scrip code for NSE will be added after listing of the units) Scheme Code – (*) The face value of the Units is Rs. 10/- per unit. The above 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 the actual investments are made. Offer for Units of Rs. 10/- each as on the date of allotment for applications received during the New Fund Offer (“NFO”) period and at Intra-Day NAV based prices during the Ongoing Offer for applications directly received at AMC. New Fund Offer opens on: (*) New Fund Offer closes on: (*) Scheme re-opens for continuous sale and repurchase on or before: (*) Name of the Mutual Fund : Angel One Mutual Fund Name of the Asset : Angel One Asset Management Company Limited Management Company CIN:U66301MH2023PLC402297 Name of the Trustee Company : Angel One Trustee Limited CIN : U64300MH2023PLC403520 Address of the above entities : G-1, Ground Floor, Ackruti Trade Centre, Road No. 7, Kondivita, MIDC, Andheri (East), Mumbai – 400 093 Website : www.angelonemf.com The particulars of the Scheme have been prepared in accordance with the Securities and Exchange Board of India (Mutual Funds) Regulations 1996, (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. The Scheme Information Document sets forth concisely the information about the Scheme that a Page 1 of 61prospective investor ought to know before investing. Before investing, Investors should also ascertain about any further changes to this Scheme Information Document 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 Angel One Mutual Fund, Standard Risk Factors, Special Considerations, Tax and Legal issues and general information on www.angelonemf.com. SAI is incorporated by reference (is legally a part of the Scheme Information Document). For a free copy of the current SAI, please contact your nearest Investor Service Centre or log on to our website. The Scheme Information Document (Section I and II) should be read in conjunction with the SAI and not in isolation. This Scheme Information Document is dated August 01, 2025. Page 2 of 61Disclaimer clause 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/5865 dated July 07, 2025 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. Page 3 of 61INDEX SR. NO. PARTICULARS PAGE NO. I HIGHLIGHTS/SUMMARY OF THE SCHEME 6 DUE DILIGENCE BY THE ASSET MANAGEMENT COMPANY 12 II INFORMATION ABOUT THE SCHEME 13 A HOW WILL THE SCHEME ALLOCATE ITS ASSETS? 13 B WHERE WILL THE SCHEME INVEST? 16 C WHAT ARE THE INVESTMENT STRATEGIES? 16 D HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE? 17 E WHO MANAGES THE SCHEME? 17 F HOW IS THE SCHEME DIFFERENT FROM EXISTING SCHEMES OF THE 18 MUTUAL FUND? G HOW HAS THE SCHEME PERFORMED? 18 H ADDITIONAL SCHEME RELATED DISCLOSURES 18 III OTHER DETAILS 20 A COMPUTATION OF NAV 20 B NEW FUND OFFER (NFO) EXPENSES 21 C ANNUAL SCHEME RECURRING EXPENSES 21 D LOAD STRUCTURE 23 II SECTION II 24 I INTRODUCTION 24 A Definitions/interpretation 24 B Risk factors (Scheme specific risk factors) 24 C Risk Management Strategies 30 II INFORMATION ABOUT THE SCHEME 31 A Where will the Scheme invest ? 31 B What are the investment restrictions? 32 C Fundamental Attributes 34 D Index Methodology 35 E Other Scheme Specific Disclosures 35 Page 4 of 61SR. NO. PARTICULARS PAGE NO. III OTHER DETAILS 48 A Periodic Disclosures such as Half yearly disclosures, half yearly results, 48 annual report Monthly / Half yearly Portfolio Disclosures B Transparency/NAV Disclosure 50 C Transaction charges and stamp duty 50 D Associate Transactions 50 E Taxation 51 F Rights of Unitholders 52 G List of Official Points of Acceptance 52 H Penalties, pending litigation or proceedings, findings of inspections or 52 investigations for which action may have been taken or is in the process of being taken by any Regulatory Authority Page 5 of 61PART I. HIGHLIGHTS/SUMMARY OF THE SCHEME Sr. Title Description No. I. Name of the scheme Angel One Gold ETF II. Category of the Others - Exchange Traded Fund (ETF) Scheme III. Scheme type An open-ended scheme replicating/tracking domestic price of Gold. IV. Scheme code [To be updated at the time of launch] V. Investment objective The investment objective of the Scheme is to generate returns corresponding to the domestic price of gold before expenses, subject to tracking errors by investing in physical gold and gold related instruments. However, there can be no assurance or guarantee that the investment objective of the Scheme will be achieved. VI. Liquidity/listing Liquidity details The Units of the Scheme can be bought / sold like any other stock on the National Stock Exchange of India Ltd. (NSE) or directly buy/sell Units with the Fund in Creation Unit size. Market Makers and Large Investors can directly buy / sell Units of the Scheme with the Fund in Creation Unit size. Additionally, in case of Large Investors, the execution value for direct Subscription / Redemption with the Fund shall be greater than Rs. 25 crores (or such other amount as may be specified by SEBI from time to time), except for schemes managed by Employee Provident Fund Organisation (EPFO), India and Recognized Provident Funds, Approved Gratuity Funds and Approved Superannuation Funds under Income Tax Act, 1961, till August 31, 2025 or as specified in the Regulations from time to time. The limit of Rs. 25 crores shall not be applicable to Market Makers. The AMC has appointed few Market Makers (MMs), who are members of the Stock Exchanges, for ETFs to provide continuous liquidity on the Stock Exchange platform by providing two-way quotes in the units of the Scheme during trading hours. Unit holdings in less than the Creation Unit Size can normally only be sold through the secondary market, except in situations mentioned below in the SID. Depending on the market volatility, liquidity conditions and any other factors, the AMC may, at its sole discretion, decide to accept Subscription/Redeem Units of the Scheme either in “Cash”, “in- kind”/Portfolio Deposit (through slice of the entire Portfolio excluding G-Sec, TREPS and Repo in Government Securities) or the combination of both, subject to SEBI (MF) Regulations and circulars issued thereunder from time to time. Listing Page 6 of 61Sr. Title Description No. As the Units of the Scheme will be listed on NSE, an investor can buy/ sell Units on continuous basis on the capital market segment of NSE during trading hours like any other publicly traded stock at prices which may be close to the indicative NAV of the Scheme. There is no minimum investment, although Units are Purchased/ sold in round lots of 1 Unit. The AMC reserves the right to list the units of the Scheme on any other recognized Stock Exchange at a later date, after obtaining required approval from the respective Stock Exchange. VII. Benchmark Domestic price of gold. The Trustee reserves right to change benchmark in future for measuring performance of the Scheme subject to SEBI Mutual Fund Regulations and circulars issued by SEBI from time to time. VIII. NAV disclosure The AMC will calculate and disclose the first NAV within 5 Business Days from the date of allotment. Subsequently, the NAV will be calculated and disclosed at the close of every Business Day. NAVs will be determined for every Business Day except in special circumstances and will be calculated upto four decimal places. NAVs of the Scheme shall be made available on the website of AMFI (www.amfiindia.com) and the Mutual Fund (www.angelonemf.com) by 11.00 p.m. on all Business Days and by 9.00 a.m. on the following Business Day (in case the Scheme has exposure to ETCDs). The NAVs shall also be available on the call free number 1800-209-0231 and on the website of the Registrar CAMS (www.camsonline.com). Please refer to Part II (Information about the Scheme) – III (Other Details) – B (Transparency / NAV Disclosure) for further details. IX. Applicable timelines Dispatch of Redemption proceeds: The Fund shall dispatch the Redemption proceeds within 3 (three) Business Days from the date of acceptance of valid Redemption request at any of the Official Points of Acceptance of transactions. Further, Investors 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 14.2 of SEBI Master Circular dated June 27, 2024, the AMC may follow the additional timelines as prescribed. In case the Redemption proceeds are not made within 3 Business Days from the date of Redemption or Repurchase, interest will be paid @15% per annum or such other rate from the 4th day onwards, as may be prescribed by SEBI from time to time. Please refer to the SAI for details on exceptional scenarios. Page 7 of 61Sr. Title Description No. X. Plans and Options The Scheme does not offer any Plan / options. Plans/Options and sub options under the Scheme XI Load Structure Entry Load : Not Applicable Exit Load : Nil The Trustee shall have the right to modify the Exit Load structure with prospective effect subject to a maximum prescribed under the SEBI MF Regulations. XII. Minimum Application During New Fund Offer : Amount (including Lumpsum purchase - Rs. 1,000/- and in multiples of Re. 1/- thereafter. switch-ins during on- going offer) During on-going offer : Directly with the Fund The facility of creating units in Creation Unit Size is available to the Authorised Participants/ Market Makers (whose names will be available on our website www.angelonemf.com) and Large Investors. However, in case of Large Investors, the execution value shall be greater than Rs. 25 crores or such other amount as may be specified by SEBI from time to time (except for schemes managed by Employee Provident Fund Organisation (EPFO), India and Recognized Provident Funds, Approved Gratuity Funds and Approved Superannuation Funds under Income Tax Act, 1961, till August 31, 2025 or as specified in the Regulations from time to time). The limit of Rs. 25 crores shall not be applicable to Market Makers. Minimum number of Units (Creation Units) – 10,20,000 units & in multiples thereafter. On the Exchange The minimum number of Units that can be bought by the Investors on the Exchange is 1 (one) Unit and in multiples thereafter. XIII Minimum Additional Not Applicable. Purchase Amount (including switch-ins during on-going offer) XIV Minimum Directly with Fund Redemption / switch The facility of redeeming units in Creation Unit Size is available to the out amount Authorised Participants/ Market Makers (whose names will be available on our website www.angelonemf.com) and Large Investors. Page 8 of 61Sr. Title Description No. However, in case of Large Investors, the execution value for direct Redemption with the Fund shall be greater than Rs. 25 crores or such other amount as may be specified by SEBI from time to time (except for schemes managed by Employee Provident Fund Organisation (EPFO), India and Recognized Provident Funds, Approved Gratuity Funds and Approved Superannuation Funds under Income Tax Act, 1961, till August 31, 2025 or as specified in the Regulations from time to time). The limit of Rs. 25 crores shall not be applicable to Market Makers. Investors can directly approach the AMC for Redemption of units of the Scheme, for transaction up to Rs. 25 crores (or such other amount as may be specified by SEBI from time to time) without any Exit Load, in case of the following scenarios: (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 (ii) No quotes for such ETFs are available on Stock Exchange(s) for 3 consecutive trading days, or (iii) Total bid size on the Stock Exchange is less than half of Creation Unit 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 by the AMC at the closing NAV of the day of receipt of application within the above cut-off time. Such instances shall be tracked by the AMC on an ongoing basis and in case any of the above mentioned scenario arises, the same shall be disclosed on the website of the Mutual Fund (viz. www.angelonemf.com). On the Exchange The Units of the Scheme can be sold in round lot of 1 Unit and multiples thereafter. XV New Fund Offer NFO opens on : (*) Period NFO closes on : (*) This is the period during which a new Minimum duration of the NFO will be 3 working days and will not be scheme sells its units kept open for more than 15 days. Any changes in the NFO dates will to its Investors. be announced through an addendum uploaded on the AMC website (www.angelonemf.com). XVI New Fund Offer Price Rs. 10/- per unit. This is the price per unit that the Investors have to pay to invest during the NFO. Page 9 of 61Sr. Title Description No. XVII Segregated portfolio The AMC may create a segregated portfolio of debt and Money / side pocketing Market Instruments in the Scheme in case of a credit event/actual disclosure default and to deal with liquidity risk. In this regard, the term ‘segregated portfolio’ shall mean a portfolio comprising of debt or Money Market Instrument affected by a credit event / actual default that has been segregated in a mutual fund scheme and the term ‘main portfolio’ shall mean the scheme portfolio excluding the segregated portfolio. The term ‘total portfolio’ shall mean the scheme portfolio including the securities affected by the credit event / actual default. For more details, kindly refer to SAI. XVIII Swing pricing Not Applicable disclosure XIX Stock Lending Not Applicable XX How to apply and Please refer to the SAI for detailed process (physical and online) with where can respect to NFO, additional/ongoing purchase, investments by NRIs applications for (Non-Resident Indians), FPIs (Foreign Portfolio Investors) and Foreign Subscription / Investors, Joint Applications etc. Investors can also read further Redemption be details in the application form available on the AMC website submitted (www.angelonemf.com). During the New Fund Offer (“NFO”) period, the applications for Subscription/Redemption/switches can be submitted at the designated Official Points of Acceptance of the AMC and CAMS. Pursuant to paragraph 14.8 of the SEBI Master Circular dated June 27, 2024, an Investor can also subscribe to the NFO through ASBA facility. For further details, refer to the SAI. On an on-going basis, the facility of subscribing and redeeming units in Creation Unit Size is available to the Authorised Participants/ Market Makers and Large Investors. XXI Investor Services Contact details for general service requests and for compliant resolution: E-mail : support@angelonemf.com Toll-Free : 1800-209-0231 Details of Investor Relation Officer : Name : Mr. Murali Ramasubramanian Address and Contact Number : Angel One Asset Management Company Limited, G-1, Ground floor, Ackruti Trade Centre, Road No. 7, Kondivita, MIDC, Andheri (East), Mumbai – 400 093. Tel. No. : +91-22-6977 7777 XXII Specific attribute of Not applicable the Scheme Page 10 of 61Sr. Title Description No. XXIII Special products The Scheme does not offer any special products or special facilities. /facilities available during the NFO and on ongoing basis XIV Weblink This is a new scheme and the TER details shall be available from the first NAV date at the following links : Link for last 6 months and Daily TER : www.angelonemf.com/daily- ter Link for Scheme factsheet: www.angelonemf.com/downloads Page 11 of 61DUE DILIGENCE BY THE ASSET MANAGEMENT COMPANY It is confirmed that: (i) The Scheme Information Document submitted to SEBI is in accordance with the SEBI (Mutual Funds) Regulations, 1996 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 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 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 Scheme Information Document including figures, data, yields etc. have been checked and are factually correct. (vi) A confirmation that the AMC has complied with the compliance checklist applicable for Scheme Information Documents and other than cited deviations/that there are no deviations from the SEBI MF Regulations. (vii) Notwithstanding anything contained in this Scheme Information Document, the provisions of the SEBI (Mutual Funds) Regulations, 1996 and the guidelines thereunder shall be applicable. (viii) The Trustee has ensured that Angel One Gold ETF approved by them is a new product offered by Angel One Mutual Fund and is not a minor modification of any existing scheme/fund/product. Date : August 01, 2025 Name : Ferhana Mansoor Place : Mumbai Designation : Chief Compliance Officer & Company Secretary Page 12 of 61PART II. INFORMATION ABOUT THE SCHEME A. HOW WILL THE SCHEME ALLOCATE ITS ASSETS? Under normal circumstances, the asset allocation under the Scheme will be as follows: Indicative asset allocation Instruments (% of total assets) Minimum Maximum Physical gold and gold related instruments as may be 95 100 specified by SEBI* Cash & Cash Equivalents and Money Market instruments, Reverse Repo and / or Tri-Party Repo on Government Securities and / or Treasury bills and/or units of money 0 5 market / liquid schemes *As per provision no. 3.2.1 of SEBI Master Circular on Mutual Funds dated June 27, 2024, gold related instruments are such instruments having gold as underlying including but not limited to Gold Monetisation Scheme (GMS), 2015, Exchange Traded Commodity Derivatives (ETCDs) and other such instruments as specified by SEBI and applicable from time to time. The cumulative exposure to gold related instruments i.e. GMS and ETCD having gold as the underlying shall not exceed 50% of net asset value of the Scheme. However, within the 50% limit, the investment limit for GMS as part of gold related instrument shall not exceed 20% of net asset value of the Scheme. The unutilized portion of the limit for GMS can be utilized for ETCD having gold as the underlying. Cash Equivalents include Government Securities, T-Bills and Repo on Government Securities having residual maturity of less than 91 days. The Scheme may invest upto 5% net assets in money market / liquid schemes without charging any fees, provided that aggregate inter-scheme investment made by all schemes under the same management company or in schemes under the management of any other AMC shall not exceed 5% of the NAV of the Mutual Fund in accordance with Clause 4 of Seventh Schedule of SEBI MF Regulations. A portion of the net assets may be invested in Money Market Instruments permitted by SEBI / RBI to meet the liquidity requirements of the Scheme and/ or for meeting margin money requirement. It may be noted that the margin placed for taking exposure to ETCDs are generally lower than the ETCD exposure limit considered for the purposes of monitoring investment limits and therefore, the residual cash (i.e. ETCD exposure less placement of margin towards participation in ETCDs) are placed in cash and cash equivalents in the interest of investors. The said placement in cash and cash equivalents shall not be considered as part of the limit of 0% to 5% allocated towards Cash & Cash Equivalents and Money Market instruments, Reverse repo and / or Tri-Party Repo on Government securities and / or Treasury bills and/or units of money market / liquid schemes (as indicated in the above asset allocation table). The Fund Manager would monitor the Tracking Error of the Scheme on an ongoing basis and would seek to minimize the Tracking Error. Under normal circumstances, the AMC shall endeavor that the Tracking Error of the Scheme shall not exceed 2% per annum. 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. The cumulative gross exposure through gold and gold related instruments, Derivatives, Money Market Instruments, reverse Repo and / or Tri-Party Repo on Government Securities and / or Treasury bills and/or Page 13 of 61units of money market / liquid schemes and other permitted securities/assets shall not exceed 100% of the net assets of the Scheme, as per paragraph 12.24 of the SEBI Master Circular dated June 27, 2024. As per paragraph 12.25 of the SEBI Master Circular dated June 27, 2024, cash and Cash Equivalents having residual maturity of less than 91 days shall not be considered for the purpose of calculating gross exposure limit. SEBI has vide its letter dated November 03, 2021 clarified that Cash Equivalents shall consist of Government Securities, T-Bills and Repo on Government Securities. Indicative Table (Actual instrument/percentages may vary subject to applicable SEBI circulars) Sr. Type of Instrument Percentage of exposure Circular reference No. 1. Mutual Fund Upto 5% of the net assets of all the Regulation 44(1), Seventh schemes schemes of the Mutual Fund. Schedule of the SEBI MF Regulations The Scheme will not invest / have exposure in the following instruments : Sr. Particulars No. 1 Equity securities and equity related instruments 2 Securitised Debt 3 Real Estate Investment Trusts (REITs) or Infrastructure Investment Trusts (InvITs) 4 Fund of Fund schemes 5 Credit Default Swap transactions 6 Unlisted Debt Instruments 7 Debt Instruments with special features (AT1 and AT2 Bonds) 8 Debt Instruments with Structured Obligations / Credit Enhancements 9 Bespoke or complex debt products 10 Short selling of securities 11 Repo / Reverse Repo in corporate debt securities 12 Foreign Securities 13 Unrated instruments (except TREPS/ Government Securities/ T- Bills / Repo and Reverse Repo in Government Securities) 14 Inter scheme transactions Change in Investment Pattern Portfolio rebalancing due to short term defensive consideration : Any alteration in the investment pattern will be for a short term on defensive considerations as per paragraph 1.14.1.2.b of the SEBI Master Circular dated June 27, 2024, the intention being at all times to protect the interests of the Unit holders and the Scheme shall rebalance the portfolio within 7 calendar days from the date of deviation. It may be noted that no prior intimation/indication will be given to Investors when the composition/asset allocation pattern under the Scheme undergoes changes within the permitted band as indicated above. Portfolio rebalancing in case of passive breaches : Page 14 of 61Pursuant to paragraph 3.6.7.1 of the SEBI Master Circular dated June 27, 2024, in case of change in constituents of the index due to periodic review, the portfolio of the Scheme will be rebalanced within 7 calendar days. Any transactions undertaken in the portfolio of the Scheme 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. Provided further and subject to the above, any change in the asset allocation affecting the investment profile of the Scheme shall be effected only in accordance with the provisions of sub regulation (15A) of Regulation 18 read with sub-regulation (26) of Regulation 25 of the SEBI MF Regulations. Page 15 of 61B. WHERE WILL THE SCHEME INVEST? Subject to the Regulations, the amount collected under the Scheme can be invested in any of the following securities/ instruments, as per the indicative asset allocation given under the heading ―How will the Scheme allocate its assets: 1. Physical gold 2. Gold related instrument(s) as may be specified by SEBI. Such instruments are such instruments having gold as underlying, including but not limited to Gold Monetisation Scheme (GMS), 2015 and Exchange Traded Commodity Derivatives (ETCDs) with gold as underlying. 3. Reverse Repo and/or Tri-Party Repo on Government Securities and/or Treasury bills 4. Cash & Cash Equivalents which include Government Securities, T-bills and Repo on Government Securities having residual maturity of less than 91 days. 5. Money Market Instruments which include 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 to meet the liquidity requirements. 6. Units of money market / liquid mutual fund schemes, subject to requisite regulatory guidelines. 7. Any other securities / instruments as may be permitted by SEBI from time to time, subject to requisite regulatory approvals, if any. Detailed definition and applicable regulations/guidelines for each instrument is included in Section II. C. WHAT ARE THE INVESTMENT STRATEGIES? The Scheme is a passively managed exchange traded fund which will employ an investment approach designed to track the performance of domestic price of gold. The Scheme shall invest in physical gold and gold related instruments regardless of its investment merit and it will attempt not to apply any economic, financial or market analysis. The Scheme will invest at least 95% of its total assets in Gold and Gold related instruments and may hold up to 5% of its total assets in money market securities. The performance of the Scheme may not be commensurate with the performance of the benchmark of the Scheme on any given day or over any given period. Such variation is commonly referred to as the Tracking Error. The Investment Manager would monitor the tracking error of the Scheme on an ongoing basis and would seek to minimize tracking error to the maximum extent possible. There can be no assurance or guarantee that the Scheme will achieve any particular level of tracking error relative to the performance of the underlying benchmark. Procedure and recording of investment decisions and risk control All investment decisions relating to the Scheme will be undertaken by the AMC in accordance with the Regulations and the investment objectives specified in this Scheme Information Document. All investment decisions taken by the AMC along with justification in relation to the Scheme shall be recorded. The designated fund managers of the Scheme will be responsible for taking the day-to-day investment decisions and will inter alia be responsible for asset allocation, security selection and timing of investment decisions. The Scheme may invest in other schemes managed by the AMC or in the schemes of any other mutual fund, provided it is in conformity to the investment objectives of the Scheme and in terms of the prevailing Regulations. No investment management fees will be charged for such investments and the aggregate inter-scheme investment made by all schemes of the Mutual Fund or in the schemes under the management of other asset management companies shall not exceed 5% of the Net Asset Value of the Page 16 of 61Mutual Fund. The limit, however, does not apply to any Fund of Funds scheme. PORTFOLIO TURNOVER As the Scheme will follow a passive investment strategy, the endeavor will be to minimize portfolio turnover subject to the exigencies and needs of the Scheme. Generally, as the Scheme is open-ended, turnover will be confined to rebalancing of portfolio on account of new Subscriptions and Redemptions. . Consequently, it is difficult to estimate with any reasonable measure of accuracy, the likely turnover in the portfolio. A higher churning of the portfolio could attract high transactions of the nature of brokerage, custody charges, etc. D. HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE? Domestic price of gold is selected as the benchmark for the Scheme. The investments would be in physical gold and gold related instruments as per the investment objective of the Scheme. Thus, the aforesaid benchmark is such that it is most suited for comparing performance of the Scheme. A detailed review of the Scheme and the performance of the Scheme vis-à-vis the benchmark will be placed before the Board of Directors of the AMC and Trustee on a quarterly basis. However, the Scheme’s performance is likely to differ from the performance of the benchmark on account of the Tracking Error. The composition of the benchmark is such that it is most suited for comparing performance of the Scheme. E. WHO MANAGES THE SCHEME? The Fund Managers of the Scheme are Mr. Mehul Dama and Mr. Kewal Shah. Name Age / Brief Experience Other schemes Qualification managed / co- managed Mr. Mehul 42 years Mr. Mehul Dama has over 19 years of work  Angel One Nifty Dama experience in financial services industry Total Market Index B. Com., C. A. including 14 years in Indian Passive Mutual Fund Fund industry, across operations, fund  Angel One Nifty accounting, valuation, and investment roles. Total Market ETF Please find below brief details of his  Angel One Nifty 50 experience: Index Fund • Angel One AMC : December 2023 till  Angel One Nifty 1D Date Rate Liquid ETF- • Nippon India AMC : Growth • April 2018 to December 2023 (Fund  Angel One Nifty 50 Manager & Dealer ETF) ETF • November 2016 to April 2018 (Lead Finance) • Goldman Sachs AMC : August 2011 to November 2016 (Vice President – Controllers) • Benchmark AMC : January 2010 to Page 17 of 61Name Age / Brief Experience Other schemes Qualification managed / co- managed August 2011 (Assistant Vice President– Operations /Controllers) Mr. Kewal 35 years Mr. Kewal Shah has an overall experience of  Angel One Nifty Shah over 10 years across Operations and Dealing Total Market Index PGDM functions in the mutual fund industry. Fund (Finance)  Angel One Nifty Prior to joining Angel One AMC, Mr. Kewal Total Market ETF Shah was associated with ICICI Prudential  Angel One Nifty 50 AMC as Fund Manager where he managed Index Fund domestic and international ETFs along with  Angel One Nifty 1D other passive funds for around 2.5 years, Rate Liquid ETF- prior to which he was part of the Operations Growth team for around 5 years. Mr. Kewal Shah  Angel One Nifty 50 was also associated with Philip Capital ETF (India) Pvt. Ltd. and with JM Financial Services Ltd. in the Operations team. F. HOW IS THE SCHEME DIFFERENT FROM EXISTING SCHEMES OF THE MUTUAL FUND? The existing ETF scheme(s) of the Mutual Fund are as follows : a. Angel One Nifty Total Market ETF b. Angel One Nifty 1D Rate Liquid ETF – Growth c. Angel One Nifty 50 ETF For details of the scheme differentiation please visit : (www.angelonemf.com/downloads). G. HOW HAS THE SCHEME PERFORMED? The Scheme is a new scheme and does not have any performance track record. H. ADDITIONAL SCHEME RELATED DISCLOSURES i. Scheme’s portfolio holdings: The Scheme is a new scheme and does not have any portfolio holdings. Investors can refer to the below link for any information on the above point as and when applicable (www.angelonemf.com/downloads). ii. Functional website link for Portfolio Disclosure: The Scheme is a new scheme and hence, this disclosure is currently not applicable. Investors can refer to the below link for any information on the above point as and when applicable (www.angelonemf.com/downloads). iii. Portfolio Turnover Rate: Page 18 of 61The Scheme is a new scheme and hence, this is currently not applicable. iv. Aggregate investment in the Scheme by : Sr. No. Category of Net Value Market Value (in Rs.) Persons Units NAV per units Not Applicable* *The Scheme is a new scheme and hence, this disclosure is currently not applicable. For details of investments made by the Directors and Key Personnel of the AMC, please refer to SAI. v. Investments of AMC in the Scheme: From time to time and subject to the SEBI MF Regulations, the Sponsor, its associate companies and subsidiaries, and the AMC may invest either directly or indirectly in the Scheme. The AMC shall not be entitled to charge any fees on investments made by the AMC in the Scheme. Please refer to ( www.angelonemf.com/downloads) for details of investments made by the AMC in the Scheme. Page 19 of 61PART III- OTHER DETAILS A. COMPUTATION OF NAV The NAV of the Units of the Scheme will be computed by dividing the net assets of the Scheme by the number of Units outstanding as on the valuation date. The Fund shall value its investments according to the valuation norms, as specified in Schedule VIII of the SEBI MF Regulations or such norms as may be prescribed by SEBI from time to time, and as stipulated in the valuation policy and procedures mentioned in the SAI. NAV of Units under the Scheme shall be calculated as shown below : NAV (Rs.) = Market or Fair Value of + Current Assets - Current Liabilities and Provisions Scheme's investments No. of Units outstanding under the Scheme During the continuous offer of the Scheme, the Units will be available at the Applicable NAV based prices. NAV will be calculated upto four decimal places at the close of every Business Day of the Scheme and will be declared on each Business Day. The AMC will also calculate indicative NAV (iNAV) and publish the same on its website viz. www.angelonemf.com. iNAV will not have any bearing on the creation or redemption of units directly with the Fund by the Market Makers/Large Investors. For transactions by Market Makers / Large Investors directly with the AMC, Intra-Day NAV based on the executed price at which the securities representing the Underlying Index are purchased / sold, shall be applicable. Please refer to the SAI for information on the valuation of the assets of the Scheme. Illustration: Computation of NAV : Market or Fair Value of Scheme’s investments : Rs. 10,000,000; Current assets of the Scheme : Rs. 2,500,000; Current Liabilities and Provisions : Rs. 1,500,000; No. of Units outstanding : 500,000. Thus, the NAV will be calculated as: NAV = Rs. 10,000,000 + Rs. 2,500,000 - Rs. 1,500,000 500,000 Therefore, the NAV of the Scheme is Rs. 22/-. Page 20 of 61Computation of Repurchase Price - If the Applicable NAV is Rs. 10, Exit Load is 2% then Redemption price will be Rs. 10* (1-0.02) = Rs. 9.80. The Redemption Price will not be lower than 95% of the NAV. For details on policies related to computation of NAV, rounding off, procedure in case of delay in disclosure of NAV, etc. please refer to SAI. B. NEW FUND OFFER (NFO) EXPENSES These expenses are incurred for the purpose of various activities related to the NFO like marketing and advertising, Registrar expenses, printing and stationary, bank charges etc. Such expenses shall be borne by the AMC and will not 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 Agent’s fee, marketing and selling costs etc. as given in the table below. The AMC has estimated that upto 1.00% (plus additional expenses as permitted under SEBI MF Regulations) of the daily net assets of the Scheme will be charged to the Scheme as expenses. For the actual current expenses being charged, Investors should refer to the website of the Mutual Fund (viz. www.angelonemf.com/daily-ter). Expense Head % p.a. of daily Net Assets (Estimated p.a.) Investment Management & Advisory Fee Upto 1.00% Audit fees/fees and expenses of trustees Custodial Fees Registrar & Transfer Agent Fees including cost of providing account statements / IDCW / Redemption cheques/ warrants Marketing & selling expenses including Agents’ commission and statutory advertisement Listing and licensing fees Incentives to Market Makers Costs related to Investor communications Costs of fund transfer from location to location Cost towards Investor education & awareness Goods & Services Tax on expenses other than investment and advisory fees Brokerage and transaction cost (including GST) over and above 12 bps and 5 bps for cash and Derivative market trades respectively Other Expenses* Maximum Total Expense Ratio (TER) permissible under Regulation Upto 1.00% 52 (6)(b)^ The Scheme shall not incur any distribution expenses, and no commission shall be paid by this Scheme. Page 21 of 61* As permitted under Regulation 52 of the SEBI MF Regulations or such other basis as specified by SEBI from time to time. ^In line with section 2 - clause 6 (B) of the SEBI circular no. SEBI / HO / IMD / PoD2 / CIR /2024/183 dated December 31, 2024, on introduction of a Mutual Funds Lite framework for passively managed schemes of Mutual Funds , the AMC / Mutual Fund shall annually set apart 5% of Total Expense Ratio (TER) charged to Direct Plans, subject to maximum of 0.5 basis point (i.e. 0.005%) of AUM for investor education and awareness initiatives. Expenses will be charged on daily net assets. The above expenses are fungible within the overall maximum limit prescribed under SEBI MF Regulations, which means there will be no internal sub-limits on expenses and the AMC is free to allocate them within the overall TER. The Scheme can charge expenses within the overall maximum limits prescribed under the SEBI MF Regulations without any internal cap allocated to any of the expense heads specified in the above table. Brokerage and transaction costs (inclusive of GST) which are incurred for the purpose of execution of trades, shall be charged to the Scheme as per Regulation 52(6A)(a) of SEBI MF Regulations not exceeding 0.12 per cent in case of cash market transactions and 0.05 per cent in case of Derivatives transactions. With effect from April 1, 2023, to align with Indian Accounting Standards requirement, transactions cost incurred for the purpose of execution of trades are expensed out (viz. charged to Revenue Account instead of Capitalization (i.e. forming part of cost of investment)). Any payment towards brokerage and transaction cost, over and above the said 0.12 percent and 0.05 percent for cash market transactions and Derivatives transactions respectively, may be charged to the Scheme within the maximum limit of Total Expense Ratio (TER) as prescribed under Regulation 52 of the SEBI MF Regulations. All Scheme related expenses shall necessarily be paid from the Scheme only within the regulatory limits and not from the books of the AMC, its associates, Sponsor, Trustee or any other entity through any route. The AMC may charge Goods and Services Tax (“GST”) on investment and advisory fees to the Scheme of the Mutual Fund in addition to the maximum limit of total expenses ratio as prescribed in Regulation 52 of the Regulations, whereas GST on other than investment and advisory fees, if any, shall be borne by the Scheme within the maximum limit as per regulation 52 of the SEBI MF Regulations. For the actual current expenses being charged to the Scheme, the Investor should refer to the website of the Mutual Fund at www.angelonemf.com/daily-ter. Any change in the expense ratio will be communicated to the Unitholders through notice via SMS / e-mail at least three working days prior to the effective date of change. Such notice of change in TER shall also be updated on the AMC website at least three working days prior to effecting such change. Illustration – Impact of Expense Ratio on the returns of the Scheme : Value of Rs. 1 lakh on 12% annual returns in 1 year, considering Expense Ratio of 1% Amount invested (Rs.) 100,000.00 NAV at the time of Investment (Rs.) 10.00 No. of Units 10,000 Gross NAV at end of 1 year 11.20 (assuming 12% annual return) (Rs.) Expenses (assuming Expense Ratio 0.11 of 1% on average of opening and closing NAV) (Rs.) Actual NAV at end of 1 year post 11.09 expenses (assuming Expense Ratio Page 22 of 61Value of Rs. 1 lakh on 12% annual returns in 1 year, considering Expense Ratio of 1% as above) (Rs.) Value of investment at end of 1 year 112,000.00 (Before expenses) (Rs.) Value of Investment at end of 1 year 110,940.00 (After expenses) (Rs.) Note: The above is an approximate illustration of the impact of expense ratio on the returns, where the Gross NAV has been simply reduced to the extent of the expenses. In reality, the actual impact would vary depending on the returns over the period under consideration. Expenses will be charged on daily net assets. D. LOAD STRUCTURE Entry Load : Not Applicable 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 (www.angelonemf.com) or call at toll free no. 1800-209-0231 or reach out to your distributor. Type of Load Load chargeable (as % of NAV) Exit Nil The Exit Load charged, if any, shall be credited back to the Scheme. Goods and Services tax on Exit Load shall be paid out of the Exit Load proceeds and Exit Load net of Goods and Services tax shall be credited to the Scheme. Exit Load, if any, prevailing on the date of enrolment of SIP/ STP shall be levied in the Scheme. Investors are requested to check the prevailing load structure of the Scheme before investing. Any imposition or enhancement in the load shall be applicable on prospective investments only. Subject to the SEBI MF Regulations, the Trustee reserves the right to modify/alter the Load structure on the Units subscribed/redeemed on any Business Day. At the time of changing the Load structure, the AMC / Mutual Fund may adopt the following procedure: i. The addendum detailing the changes will be attached to Scheme Information Document and Key Information Memorandum. The addendum will be circulated to all the distributors/brokers so that the same can be attached to all Scheme Information Documents and Key Information Memoranda already in stock. ii. Arrangements will be made to display the addendum in the Scheme Information Document in the form of a notice in all the Investor Service Centres and distributors/brokers office. iii. The introduction of the Exit Load along with the details will be stamped in the acknowledgement slip issued to the Investors on submission of the application form and will also be disclosed in the statement of accounts issued after the introduction of such Load. iv. A public notice shall be provided on the website of the AMC in respect of such changes. Page 23 of 61SECTION II I. INTRODUCTION A. Definitions/Interpretation Please refer the following link for Definitions/Interpretations : www.angelonemf.com/downloads B. Risk factors (Scheme specific risk factors) (i) Risks associated with the Scheme being an Exchange Traded Fund (“ETF”) : a) Absence of prior active market: Although the Units of the Scheme will be listed on the Stock Exchange for trading, there can be no assurance that an active secondary market will develop or be maintained. b) Lack of market liquidity: Trading in Units of the Scheme 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 the Scheme may be 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 the Scheme will continue to be met or will remain unchanged. c) Units of the Scheme may trade at prices other than NAV: Units of the Scheme may trade above or below its NAV. The NAV of the Scheme may fluctuate with changes in the market value of a Scheme’s holdings. The trading prices of Units of the Scheme will fluctuate in accordance with changes in its NAVs as well as market supply and demand. However, given that the Scheme 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. d) Regulatory Risk: Any changes in trading regulations by the Stock Exchange or SEBI may affect the ability of the Market Maker to arbitrage resulting into wider premium/discount to NAV. Although the Scheme is proposed to be listed on the Exchange, the AMC and the Trustee 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. e) Right to limit Redemption: The Trustee, in the general interest of the Unitholders of the Scheme offered under this SID 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 depending on the total “Saleable Underlying Stock” available with the Fund. f) Redemption Risk: The Unitholders 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. g) Though the Scheme will be listed on the stock exchange, there is no assurance that an active secondary market will develop or be maintained. h) 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 the Stock Exchange requires the investor to engage the services of a broker and are subject to payment of margins as required by the Stock Exchange/broker, payment of brokerage, securities transactions tax and such other costs. i) The market price of the Units of the Scheme, 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 on the Stock Exchange may lead to market Page 24 of 61price of the Units to quote at premium or discount to NAV. However, since the eligible investors can transact with the AMC for Units in the Creation Unit Size, there should not be a significant variance from the NAV. Hence, the price of the Scheme is less likely to hold significant variance (large premium or discount) from the latest declared NAV all the time. j) 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 on the confirmations to be received from Depository(ies) on which the AMC has no control. (ii) Risks for the Scheme a. The NAV of the units is closely related to the value of gold held by the Scheme. The value (price) of gold may fluctuate for several reasons and all such fluctuations will result in changes in the NAV of units under the Scheme. The factors that may effect the price of gold, among other things, include demand and supply for gold in India and in the global market, Indian and Foreign exchange rates, interest rates, inflation trends, trading in gold as commodity, legal restrictions on the movement / trade of gold that may be imposed by RBI, Government of India or countries that supply or purchase gold to/from India, trends and restrictions on import/export of golden jewellery in and out of India, etc. b. Counter party Risk: There is no Exchange for physical gold in India. The Fund may have to buy or sell gold from the open market, which may lead to counter party risks for the Fund for trading and settlement. c. Liquidity Risk: The Scheme has to sell gold only to designated bankers / traders who are authorized to buy gold. Though, there are adequate numbers of players to whom the Scheme can sell gold, the Scheme may have to resort to distress sale of gold if there is no or low demand for gold to meet its cash needs of redemption or expenses. Liquidity risks may arise due to issues related to the supply chain which affects the availability of gold and also due to seasonality of demand and supply and/or volatile prices. d. Indirect Taxation - For the valuation of gold by the Scheme, indirect taxes like customs duty etc. would also be considered. Hence, any change in the rates of indirect taxation / applicable taxes would affect the valuation of the Scheme. e. Currency Risk: The formula for determining NAV of the units is based on the imported (landed) value of gold. The landed value of gold is computed by multiplying international market price by US dollar value. The value of gold or NAV, therefore will depend upon the conversion value of US dollar into Indian rupee and attracts all the risks attached to such conversion. f. Regulatory Risk: Any changes in trading regulations by the stock exchange (s) or SEBI may affect the ability of Market Makers to arbitrage resulting into wider premium/ discount to NAV. Any changes in the regulations relating to import and export of gold or gold jewellery (including customs duty, GST and any such other statutory levies) may affect the ability of the scheme to buy/sell gold against the purchase and redemption requests received. g. Asset Class Risk: The returns from physical Gold in which the Scheme invests may underperform returns from the securities or other asset classes. h. Physical gold: There is a risk that part or all of the Scheme's gold could be lost, damaged or stolen. Access to the Scheme's gold could also be restricted by natural events or human actions. Any of these actions may have adverse impact on the operations of the scheme and consequently on investment in units. i. Impact cost risk: If the scheme is heavily subscribed and as all the subscription amount has to be deployed in gold over a short period of time, there could be a surge in the demand for gold which in turn may lead to increase in cost of acquiring gold. However, as gold can be freely imported, the demand generated, if heavily subscribed, by this scheme may get transferred to global markets and the demand of this Scheme may not have any significant impact on the global level demand. j. Passive investments : As the Scheme proposes to invest not less than 95% of the net assets in Gold and Gold related instruments, the Scheme is a passively managed scheme and provides exposure Page 25 of 61to Gold and tracking its performance as closely as possible. The Scheme’s performance may be affected by a general price decline in the Gold prices. The Scheme will primarily invest in the physical Gold regardless of their investment merit. The Mutual Fund does not attempt to take defensive positions in declining markets. k. Tracking error may have an impact on the performance of the Scheme. However, the AMC will endeavour to keep the tracking error as low as possible. (iii) Risk of investing in Gold Monetization Scheme (GMS) The Scheme may, as permitted by SEBI, invest a part of its pool of physical gold assets in Gold Monetisation Scheme run by Banks. Under the GMS, the Scheme will deposit its physical gold assets as principal with the Banks which offer such facility (“the issuer”). A situation could arise where the issuer is unable to return the principal physical gold to the Scheme upon maturity or in case of an early redemption. Such inability to return physical gold could arise on account of liquidity problems or general financial health of the issuer. A default by the issuer under a GMS may result in losses to the Unit holders. GMS being an unlisted and non-transferrable security can be Redeemed only with the issuer and hence, is subject to the risk of an issuer’s inability to meet principal and interest payments on the obligation (credit risk). Credit Risk means that the issuer of a Security may default on interest payments or even paying back the principal amount on maturity (i.e. the issuer may be unable to make timely principal and interest payments on the Security) which may result in losses to the Unit holders. (iv) Risk Factors Associated with Investments in Exchange Traded Commodity Derivatives (ETCDs) 1) An exchange traded commodity derivative is a derivative instrument that mimics the price movements of an underlying commodity, allowing an investor exposure to the commodity without physical purchase. 2) Derivative products are leveraged instruments and can provide disproportionate gains as well as disproportionate losses to the investor. Execution of investment strategies depends upon the ability of the fund manager(s) to identify such opportunities which may always not be available. Identification and execution of the strategies to be pursued by the fund manager(s) involve uncertainty and decision of fund manager(s) may not always be profitable. No assurance can be given that the fund manager(s) will be able to identify or execute such strategies. 3) Liquidity Risk: While ETCDs that are listed on an exchange carry lower liquidity risk, the ability to sell these contracts is limited by the overall trading volume on the exchanges. The liquidity of the Schemes’ investments is inherently restricted by trading volumes of the ETCD contracts in which it invests. Additionally, change in margin requirements or intervention by government agencies to reduce overall volatility in the underlying commodity could lead to adverse impact on the liquidity of the ETCD. 4) Price risk: ETCDs are leveraged instruments hence, a small price movement in the underlying security could have a large impact on their value. Also, the market for ETCDs is nascent in India hence, 5) arbitrages can occur between the price of the physical commodity and the ETCD, due to a variety of reasons such as technical issues and volatile movement in the price of the physical good. This can result in mispricing and improper valuation of investment decisions as it can be difficult to ascertain the amount of the arbitrage. 6) Settlement risk: ETCDs can be settled either through the exchange or physically. The inability to sell ETCDs held in the Schemes’ portfolio in the exchanges due to the extraneous factors may impact liquidity and would result in losses, at times, in case of adverse price movement. Wherein the underlying commodity is physically delivered in order to settle the derivative contract, such settlement could get impacted due to various issues, such as logistics, Government policy for trading in such commodities. (v) Risks relating to Tracking Error and Tracking Difference : The performance of the Scheme may not be commensurate with the performance of its benchmark index on any given day or over any given period. Tracking Errors are inherent in any fund based on index and Page 26 of 61such errors may cause the Scheme to generate returns which are not in line with the performance of the index. Tracking Errors may result from a variety of factors including but not limited to: • Fees & Expenditure incurred by the Scheme. • The funds may not be invested at all times as it may keep a portion of the funds in cash to meet Redemptions or expenses or for corporate actions. • The holding of a cash position to meet the Redemptions and other liquidity requirements) and accrued income prior to distribution and accrued expenses. The AMC would monitor the Tracking Error of the Scheme on an ongoing basis and would seek to minimize the Tracking Error. Under normal circumstances, the AMC shall endeavor that the Tracking Error of the Scheme shall not exceed 2% per annum. However, in case of unavoidable circumstances in the nature of force majeure, which are beyond the control of the AMC, the Tracking Error may exceed 2% and the same shall be brought to the notice of Trustee with corrective actions taken by the AMC, if any. Tracking Difference i.e. the annualized difference of daily returns between the index and the NAV of the Scheme shall be disclosed on the websites of the Mutual Fund and AMFI, on a monthly basis, for tenures 1 year, 3 years, 5 year, 10 year and since the date of allotment of units. This would be applicable after the Scheme completes one year since inception. (vi) Settlement Risk: In certain cases, settlement periods may be extended significantly by unforeseen circumstances. The inability of the Scheme to make intended securities purchases due to settlement problems could cause the Scheme to miss certain investment opportunities as in certain cases, settlement periods may be extended significantly by unforeseen circumstances. Similarly, the inability to sell securities held in the Scheme portfolio may result, at times, in potential losses to the Scheme, and there can be a subsequent decline in the value of the securities held in the Scheme portfolio. (vii) Volatility Risk: The Derivative markets are volatile and the value of Derivative contracts may fluctuate dramatically from day to day. This volatility may cause the value of investment in the Scheme to decrease. (viii) Right to Limit Redemptions: The Trustee, in the general interest of the Unit holders of the Scheme offered in this Document and keeping in view the unforeseen circumstances / unusual market conditions, may limit the total number of Units which can be redeemed on any Business Day. The same shall be in accordance with paragraph 1.12 of the SEBI Master Circular dated June 27, 2024. (ix) Risks associated with investing in Money Market Instruments: • Price-Risk or Interest-Rate Risk: Fixed income securities such as bonds, debentures and Money Market Instruments run price-risk or interest-rate risk. Generally, when interest rates rise, prices of existing fixed income securities fall and when interest rates drop, such prices increase. The extent of fall or rise in the prices is a function of the existing coupon, days to maturity and the increase or decrease in the level of interest rates. • Credit Risk: In simple terms this risk means that the issuer of a debenture/bond or a Money Market Instrument may default on interest payment or even in paying back the principal amount on maturity. Even where no default occurs, the price of a security may go down because the credit rating of an issuer goes down. It must, however, be noted that where the Scheme has invested in Government Securities, there is no credit risk to that extent. Different types of securities in which the Scheme would invest as per its asset allocation pattern, carry different levels and types of risk. Accordingly, the Scheme’s risk may increase or decrease depending upon its investment pattern. E.g. commercial Page 27 of 61papers carry a higher amount of risk than Government Securities. Further, commercial papers which are A1+ rated are comparatively less risky than those which are B1+ rated. • 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 security. Consequently, the proceeds may get invested at a lower rate. • Liquidity Risk: Due to the evolving nature of the fixed income market, there may be an increased risk of liquidity risk in the portfolio from time to time. Investments in money market / liquid schemes will also be subject to the above risks. (x) Risks relating to portfolio rebalancing : In the event that the asset allocation of the Scheme deviates from the ranges as provided in the asset allocation table in this SID, then the Fund Manager will rebalance the portfolio of the Scheme to the position indicated in the asset allocation table. (xi) Risk factors associated with investing in Derivatives: The Scheme may use Derivatives instruments like stock/index futures or other Derivative instruments for the purpose of portfolio balancing, as permitted under the applicable regulations and guidelines. Use of Derivatives requires an understanding of not only the underlying instrument but also of the Derivative itself. Usage of Derivatives will expose the Scheme to certain risks inherent to such Derivatives. 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 the 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. The specific risk factors arising out of a Derivative strategy used by the fund manager are given below: • Lack of opportunity available in the market; • The risk of mispricing or improper valuation and the inability of Derivatives to correlate perfectly with underlying assets, rates and indices. • Execution Risk: The prices which are seen on the screen need not be the same at which execution will take place. • Basis Risk: This risk arises when the Derivative instrument used to hedge the underlying asset does not match the movement of the underlying asset being hedged. • Exchanges could raise the initial margin, variation margin or other forms of margin on Derivative contracts, impose one sided margins or insist that margins be placed in cash. All of these might force positions to be unwound at a loss and might materially impact returns. (xii) Risks associated with segregated portfolio: • Liquidity risk – A segregated portfolio is created when a credit event / default occurs at an issuer level in the Scheme. This may reduce the liquidity of the security issued by the said issuer, as demand for this security may reduce. This is also further accentuated by the lack of secondary market liquidity for corporate papers in India. As per SEBI norms, the Scheme will be closed for Redemption and Subscriptions until the segregated portfolio is created, running the risk of Investors being unable to redeem their investments. However, it may be noted that the proposed segregated portfolio is required to be formed within one day from the occurrence of the credit event. Investors may note that no Redemption and Subscription shall be allowed in the segregated portfolio. Page 28 of 61However, in order to facilitate exit to Unit holders in segregated portfolio, the AMC shall list the units of the segregated portfolio on a recognized stock exchange within 10 working days of creation of segregated portfolio and also enable transfer of such units on receipt of transfer requests. For the units listed on the Exchange, it is possible that the market price at which the units are traded may be at a discount to the NAV of such Units. There is no assurance that an active secondary market will develop for units of segregated portfolio listed on the Stock Exchange. This could limit the ability of the Investors to resell them. • Valuation risk - The valuation of the securities in the segregated portfolio is required to be carried out in line with the applicable SEBI guidelines. However, it may be difficult to ascertain the fair value of the securities due to absence of an active secondary market and difficulty to price in qualitative factors. (xiii) Risks associated with investing in Government of India securities: • Market liquidity risk - Even though the Government of India securities market is more liquid compared to other debt instruments, on certain occasions, there could be difficulties in transacting in the market due to extreme volatility leading to constriction in market volumes. Also, the liquidity of the Scheme may suffer in case the relevant guidelines issued by Reserve Bank of India undergo any adverse changes. • Interest rate risk - While Government of India securities generally carry relatively minimal credit risk since they are issued by the Government of India, they do carry price risk depending upon the general level of interest rates prevailing from time to time. Generally, when interest rates rise, prices of fixed income securities fall and when interest rates decline, the prices of fixed income securities increase. The extent of fall or rise in the prices is a function of the coupon rate, days to maturity and the increase or decrease in the level of interest rates. The price-risk is not unique to Government of India securities and exists for all fixed income securities. Therefore, their prices tend to be influenced more by movement in interest rates in the financial system than by changes in the Government's credit rating. By contrast, in the case of corporate or institutional fixed income securities, prices are influenced by their respective credit standing as well as the general level of interest rates. (xiv) Risks associated with investing in TREPS Segments : As a member of the securities and TREPS segments of the Clearing Corporation of India (CCIL), all transactions of the Mutual Fund in Government Securities and in TREPS segments will be settled centrally through the infrastructure and settlement systems provided by CCIL, thus reducing the settlement and counterparty risks considerably for transactions in the said segments. The members of CCIL are required to contribute an amount as communicated 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). The Mutual Fund will be exposed to the extent of its contribution to the default fund of CCIL at any given point in time. In the event that the default waterfall is triggered and the contribution of the Mutual Fund is called upon to absorb settlement/default losses of another member by CCIL, the Scheme may lose an amount equivalent to its contribution to the default fund allocated to the Scheme on a pro-rata basis. (xv) Risks associated with investing in securitized debt: The Scheme will not invest in securitized debt. (xvi) Risks associated with investing in Foreign Securities: The Scheme will not invest in Foreign Securities. (xvii) Risks associated with short selling: The Scheme will not engage in short selling of securities. Page 29 of 61C. Risk Management Strategies : The Scheme will endeavor to manage risks associated with investing in gold and gold related instruments and money market securities by following a holistic risk management strategy. The risk control process involves identifying and measuring risks through various risk measurement tools. Risks associated with investments in money market securities and ETCD Risk Description Risk Mitigants/management strategy Market Risk / Interest Rate Risk The Scheme may invest in Money Market As with all fixed income securities, changes in interest Instruments having relatively shorter maturity rates may affect the Scheme’s Net Asset Value as the thereby mitigating the price volatility due to prices of securities generally increase as interest rates interest rate changes generally associated decline and generally decrease as interest rates rise. with long-term securities. Prices of long-term securities generally fluctuate more in response to interest rate changes than do short-term securities. Indian debt markets can be volatile leading to the possibility of price movements up or down in fixed income securities and thereby to possible movements in the NAV. Liquidity risk or Marketability Risk The Scheme may invest in Money Market This refers to the ease with which a security can be sold Instruments having relatively shorter at or near to its valuation yield- to maturity (YTM). maturity, which have low liquidity risk, as compared to medium to long maturity securities. Credit Risk Management analysis may be used for Credit risk or default risk refers to the risk that an issuer of identifying company specific risks. a fixed income security may default (i.e., will be unable Management’s past track record may also be to make timely principal and interest payments on the studied. Preference will be towards high security). quality instruments. Exchange Traded Commodity Derivatives (ETCDs) Investment in commodities has an inherent market risk in terms of volatility, which cannot be mitigated generally. However, SEBI has allowed participation in ETCDs only which are likely to have enough liquidity in the market. The settlement risk shall be mitigated by ensuring that the trade positions do not fall in delivery mode. However, as mutual fund schemes participating in ETCDs may hold the underlying goods in case of physical settlement of contracts, such goods shall be disposed of from the books of the Scheme, at the earliest, not exceeding the timeline prescribed under the SEBI MF Regulations. While these measures are expected to mitigate the above risks to a large extent, there can be no assurance that these risks would be completely eliminated. The measures mentioned above is based on current market conditions and may change from time to time based on changes in such conditions, regulatory changes and other relevant factors. Accordingly, our investment strategy, risk mitigation measures and other information contained herein may change in response to the same. Page 30 of 61II. INFORMATION ABOUT THE SCHEME: A. Where will the Scheme invest ? The corpus of the Scheme will be invested in physical gold and gold related instruments and in Money Market Instruments, Reverse Repo and/or Tri-Party Repo on Government Securities and/or Treasury bills and/or units of money market/liquid schemes. Subject to the applicable regulations, the corpus of the Scheme can be invested in any (but not exclusively) of the following securities / instruments : 1. Physical gold 2. Gold related instrument(s) as may be specified by SEBI. Such instruments are such instruments having gold as underlying, including but not limited to Gold Monetisation Scheme (GMS), 2015 and Exchange Traded Commodity Derivatives (ETCDs) with gold as underlying. 3. Reverse Repo and/or Tri-Party Repo on Government Securities and/or Treasury bills 4. Cash & Cash Equivalents which include Government Securities, T-bills and Repo on Government Securities having residual maturity of less than 91 days. 5. Money Market Instruments which include 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 to meet the liquidity requirements. 6. Units of money market / liquid mutual fund schemes, subject to requisite regulatory guidelines. 7. Any other securities / instruments as may be permitted by SEBI from time to time, subject to requisite regulatory approvals, if any. The Scheme may invest in other schemes managed by the AMC or in the schemes of any other mutual funds, provided it is in conformity with the investment objective of the Scheme and in terms of the prevailing regulations. As per the Regulations, no investment management fees will be charged for such investments and the aggregate inter-scheme investment made by all schemes of the Mutual Fund or in schemes under the management of other asset management companies shall not exceed 5% of the Net Asset Value of the Mutual Fund. The securities mentioned above could be privately placed, secured, unsecured and of any maturity. The securities may be acquired through secondary market operations, private placement, rights offers or negotiated deals. Pending deployment of funds of the Scheme in securities in terms of the investment objective of the Scheme, the AMC may park the funds of the Scheme in short term deposits of scheduled commercial banks, subject to the guidelines mentioned under clause 12.16 of the SEBI Master Circular dated June 27, 2024. The AMC shall not charge any investment management and advisory fees for parking of funds in such short term deposits of scheduled commercial banks for the scheme. MONEY MARKET IN INDIA The money market in India essentially consist of the call money market (i.e. market for overnight and term money between banks and institutions), Repo transactions (temporary sale with an agreement to buy back the securities at a future date at a specified price), commercial papers (CPs, short term unsecured promissory notes, generally issued by corporates), certificate of deposits (CDs, issued by banks) and Treasury Bills & Cash Management Bills (issued by RBI). In a predominantly institutional market, the key money market players are banks, financial institutions, insurance companies, mutual funds, primary Page 31 of 61dealers and corporates. Following table exhibits various debt instruments along with indicative yields as on July 30, 2025 : Instruments Yield level (% per annum) 3 months CP 6.32% 3 months CD 5.90% 1 year CP 6.69% 1 year CD 6.16% Source: NSE Indices Ltd. Note: Yields provided in the above table are based on the Nifty CP & Nifty CD indices The actual yields will, however, vary in line with general levels of interest rates and debt/money market conditions prevailing from time to time. Detailed definition and applicable regulations/guidelines for each instrument is included in Section II. B. What are the investment restrictions? Pursuant to the SEBI MF Regulations as amended from time to time, the following investment restrictions are presently applicable to the Scheme: 1) The Scheme shall not invest more than 10% of its NAV in debt instruments comprising Money Market Instruments and non-Money Market Instruments issued by a single issuer which are rated not below investment grade by a credit rating agency authorised to carry out such activity under the SEBI Act as per the following matrix : a) 10% of its NAV in debt and money market securities rated AAA; or b) 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 instrument 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 clause 1 of Seventh Schedule of the Regulations. Provided that such limit shall not be applicable for investments in Government Securities, treasury bills and TREPs. Provided further that investment within such limit can be made in mortgaged backed securitised debt which are rated not below investment grade by a credit rating agency registered with SEBI. Considering the nature of the Scheme, investments in such instruments will be permitted up to 5% of its NAV. 2) The Scheme shall not invest in unlisted commercial papers (CPs), other than (a) Government Securities, and (b) other Money Market Instruments. For the above purposes, listed instruments shall include listed and to be listed instruments. 3) The Scheme shall not invest more than 5% of its net assets in unrated Money Market Instruments, other than Government Securities, treasury bills, Derivative products such as Interest Rate Swaps (IRS), Interest Rate Futures (IRF), etc. All such investments shall be made with the prior approval of the Boards of AMC and Trustee. Page 32 of 61Such investments would be made only in such instruments, including bills re-discounting, usance bills, etc., that are generally not rated and for which separate investment norms or limits are not provided in SEBI (Mutual Fund) Regulations, 1996 and various circulars issued thereunder. 4) The Scheme 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 Scheme may enter into Derivatives transactions in a recognised 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 Reserve Bank of India in this regard. 5) The Scheme shall not make any investment in: i. any unlisted security of an associate or group company of the Sponsor; or ii. any security issued by way of private placement by an associate or group company of the Sponsor; or iii. the listed securities of group companies of the Sponsor which is in excess of 25 per cent of the net assets, except for investments made by the Scheme in compliance with such conditions as specified by SEBI. 6) The Scheme may invest in other schemes under the Asset Management Company or any other mutual fund without charging any fees, provided the aggregate inter-scheme investment made by all the schemes under the same management or in schemes under management of any other asset management company shall not exceed 5% of the Net Asset Value of the Fund. 7) The Fund shall get the securities purchased transferred in the name of the Fund on account of the Scheme, wherever investments are intended to be of a long-term nature. 8) No loans for any purpose can be advanced by the Scheme. 9) The Scheme shall not borrow except to meet temporary liquidity needs of the Scheme for the purpose of Repurchase/Redemption of units or payment of interest and/or Dividend to the Unitholders, provided that the Scheme shall not borrow more than 20% of its net assets and the duration of the borrowing shall not exceed a period of 6 months. 10) Pending deployment of the funds of the Scheme in securities in terms of the investment objective of the Scheme, the AMC may park funds of the Scheme in short term deposits of scheduled commercial banks, subject to the guidelines issued by SEBI from time to time. Currently, the following guidelines/restrictions are applicable for parking of funds in short term deposits: • “Short Term” for such parking of funds by the Scheme shall be treated as a period not exceeding 91 days. • Such short-term deposits shall be held in the name of the Scheme. • The Scheme shall not park more than 15% of its net assets in short term deposit(s) of all the scheduled commercial banks put together. However, such limit may be raised to 20% with prior approval of the Trustee. • The Scheme shall not park more than 10% of its net assets in short term deposit(s),with any one scheduled commercial bank including its subsidiaries. • The Scheme shall not park funds in short term deposit of a bank which has invested in the Scheme. The Boards of Trustee / AMC shall ensure that the bank in which the Scheme has short term deposit do not invest in the Scheme until the Scheme has short term deposit with such Page 33 of 61bank. • The AMC shall not charge any investment management and advisory fees for parking of funds in short term deposits of scheduled commercial banks. The above provisions will not apply to term deposits placed as margins for trading in cash and Derivatives market. 11) The Scheme shall not make any investment in a Fund of Funds scheme. 12) The funds of the Scheme shall be invested only in gold or gold related instruments in accordance with the investment objective, except to the extent necessary to meet the liquidity requirements for honouring repurchases or Redemptions, as disclosed in this SID. Presently, as per SEBI MF Regulations, investments by the Scheme can be made only in physical gold and GMS. The total investment in GMS will not exceed 20% or as prescribed by SEBI from time to time, of total assets under management of the Scheme. The Scheme will comply with the relevant regulatory investment limits applicable to the investments of mutual funds from time to time. The Trustee may alter the above restrictions from time to time to the extent that changes in the relevant Regulations may allow and/or as deemed fit in the general interest of the Unitholders. All investment restrictions shall be applicable at the time of making the investment. C. Fundamental Attributes Following are the “fundamental attributes” of the Scheme, in terms of Regulation 18(5A) of the SEBI MF Regulations: (i) Type of a scheme Please refer to Section-I - Part I - Highlights/Summary of the Scheme. (ii) Investment Objective • Main Objective: Please refer to Section-I - Part I - Highlights/Summary of the Scheme. • Investment Pattern: Please refer to Section-I - Part II – Information about the Scheme. (iii) Terms of Issue • Listing: Please refer to Section-I - Part I - Highlights/Summary of the Scheme. • Redemption: Please refer to Section-I - Part I - Highlights/Summary of the Scheme. • Aggregate Fees and Expenses: Please refer to Section-I – Part III - C. Annual Scheme Recurring Expenses. • Any safety net or guarantee provided- None. In accordance with Regulation 18(15A) and Regulation 25(26) of the SEBI (MF) Regulations and paragraph 1.14.1.4 of the SEBI Master Circular dated June 27, 2024, the Trustee shall ensure that no change in the fundamental attributes of the Scheme and the Plan(s)/Option(s) thereunder or the trust or fee and expenses payable or any other change which would modify the Scheme and the Plan(s) / Option(s) thereunder and affect the interests of Unit holders is carried out unless: • SEBI has reviewed and provided its comments on the proposal; • A written communication about the proposed change is sent to each Unit holder and an advertisement is given in one English daily newspaper having nationwide circulation as well as in a Page 34 of 61newspaper published in the language of the region where the Head Office of the Mutual Fund is situated; and • The Unit holders are given an option for a period of at least 30 calendar days to exit at the prevailing Net Asset Value without any Exit Load. D. Index Methodology Angel One Gold ETF will invest in physical gold and gold related instruments as per the asset allocation mentioned in section “HOW WILL THE SCHEME ALLOCATE ITS ASSETS” and will be benchmarked against the domestic price of gold. E. Other Scheme Specific Disclosures: Listing and transfer of units Listing : The units of the Scheme will be listed on NSE within 5 working days from the date of allotment. It may also list on any other exchanges subsequently. An investor can buy/ sell Units on continuous basis on the capital market segment of NSE during trading hours like any other publicly traded stock at prices which may be close to the indicative NAV of the Scheme. There is no minimum investment, although Units are Purchased/ sold in round lots of 1 Unit. Transfer : In accordance with clause 14.4.4 of SEBI Master Circular dated June 27, 2024, units of the Scheme are held in electronic (demat) form and will be transferable. The units will be subject to the transmission facility in accordance with the provisions of SEBI (Depositories and Participants) Regulations, 1996 as may be amended from time to time. If a person becomes a holder of the Units consequent to operation of law, or upon enforcement of a pledge, the Fund will, subject to production of satisfactory evidence, effect the transfer, if the transferee is otherwise eligible to hold the Units. Similarly, in cases of transfers taking place consequent to death, insolvency etc., the transferee’s name will be recorded by the Fund subject to production of satisfactory evidence. The delivery instructions for transfer of units will have to be lodged with the DP in requisite form as may be required from time to time and transfer will be effected in accordance with such rules / regulations as may be in force governing transfer of securities in dematerialized mode. Dematerialization of units 1) Units of the Scheme will be available in Dematerialized (electronic) form only. 2) 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 Depository Participants (DP’s) name, DP ID Number and the beneficiary account number of the applicant. Page 35 of 613) Units of the Scheme will be issued, traded and settled compulsorily in dematerialized form. Please refer to the SAI for further details. Minimum Target amount (This is the minimum amount The Scheme seeks to collect Rs. 5 crores as the minimum required to operate the scheme Subscription and would retain any excess Subscription collected. and if this is not collected during the If the Scheme does not collect the minimum Subscription during NFO period, then all the Investors the NFO, refund will be made within 5 Business Days from would be refunded the amount closure of the NFO. invested without any return.) Maximum Amount to be There is no limit to the maximum amount that can be raised by raised (if any) the Scheme. Dividend Policy (IDCW) Unit holders may note that the Trustee may declare Dividends in the Scheme from time to time in accordance with the Dividend Policy set out below. Dividend Policy: The Trustee may declare Dividend to the Unit holders under the Scheme subject to the availability of distributable surplus and the actual distribution of Dividends and the frequency of distribution will be entirely at the discretion of the Trustee. Such Dividend will be payable to the Unit holders whose names appear on the register of Unit holders on the record date as fixed for the Scheme. The Dividend declared will be paid net of tax deducted at source, wherever applicable, to the Unit holders within 7 working days from the Record date. Dividends can be distributed out of Investors’ capital (Equalization Reserve), which is part of sale price that represents realized gains. The Scheme will follow the requirements stipulated in the listing agreement for declaration of Dividends. There is no assurance or guarantee to the Unit holders as to the rate of Dividend distribution nor the frequency of Dividend. If the Scheme declares Dividend, the NAV of the Scheme will stand reduced by the amount of Dividend and tax deducted at source (if applicable). All the Dividend payments shall be in accordance and compliance with the SEBI MF Regulations and the applicable guidelines issued by the Stock Exchange(s), as applicable from time to time. Allotment (Detailed procedure) The AMC shall allot units to those applicants whose valid applications have been accepted and funds have been credited to the Scheme’s bank account. For applicants applying through ASBA on allotment, the amount will be unblocked in their respective bank accounts and their bank accounts will be debited only to the extent required to pay for allotment of Units applied in the application form. Page 36 of 61The AMC shall allot units within 5 Business Days from the date of closure of the NFO period. The amount for fractional units, if any, will be refunded to the Investor. The AMC/Trustee may reject any application for Subscription if found incomplete. Allotment Confirmation / Consolidated Account Statement (CAS) Single Consolidated Account Statement (SCAS): The AMC shall send allotment confirmation specifying the number of units allotted to the Investor by way of email and/or SMSs to the Investor’s registered email address and/or mobile number not later than 5 (five) Business Days from the date of closure of the New Fund Offer Period. Thereafter, Single Consolidated Account Statement (SCAS), based on PAN of the holders, shall be sent by the Depositories, for each calendar month within twelve (12) days from the month end, to those Unit holders who have opted for delivery via electronic mode and within fifteen (15) days from the month end, to those Unit holders who have opted for delivery via physical mode. The SCAS as mentioned above will be sent to those Unit holders, in whose folio(s)/demat account(s) transactions have taken place during that month. Applicants under the Scheme will be issued Units in dematerialized form only. Applications which do not contain valid details of the demat account of the investors would be rejected and the application money will be refunded within the prescribed timeline. Where units are held by Investor in dematerialised form, the demat statement issued by the DP would be deemed adequate compliance with the requirements in respect of dispatch of statements of account. The Units of the Scheme held in the dematerialised form will be fully and freely transferable (subject to lock-in period, if any, and subject to lien, if any marked on the Units) in accordance with the provisions of SEBI (Depositories and Participants) Regulations, 1996 as may be amended from time to time and as stated in paragaph 14.4.4 of SEBI Master Circular no. SEBI/HO/IMD/IMD-PoD-1/P/CIR/2024/90 dated June 27, 2024. Further, for the procedure of release of lien, the investors are requested to contact their respective DP. Refund If the application is rejected for any reason, full amount will be refunded within 5 working days of closure of the NFO. No interest will be payable on any Subscription money refunded within five Business Days from the closure of NFO. If refunded later than 5 working days interest @15% p.a. for delay period will be paid to the applicant and charged to the AMC for the Page 37 of 61period from the day following the date of expiry of five Business Days until the actual date of the refund. Refund will be initiated in the name of the applicant in the case of a sole applicant and in the name of the first applicant in all other cases. In both cases, the bank account number and bank name, as specified in the application, will be considered for refund. The bank and/ or collection charges, if any, will be borne by the applicant. All the refund payments will be initiated in the manner as may be specified by SEBI from time to time. The bank and/ or collection charges, if any, will be borne by the applicant. All the refund payments will be sent by registered post or courier service or as required under the Regulations. Who can invest The following persons may apply for Subscription to the units of This is an indicative list and the Scheme (subject, wherever relevant, to purchase of units of Investors shall consult their mutual funds being permitted under respective constitutions, financial advisor to ascertain relevant statutory regulations and with all applicable approvals): whether the Scheme is suitable to • Resident adult individuals either singly or jointly (not their risk profile. exceeding three) or on anyone or survivor basis. • Minor through parent/lawful guardian. • Companies, Bodies Corporate, Public Sector Undertakings, Co-operative societies, Association of Persons or Body of Individuals whether incorporated or not and societies registered under the Societies Registration Act, 1860 (so long as the purchase of units is permitted under the respective constitutions). • Charitable or religious trusts, wakf boards or endowments and registered societies (including registered co-operative societies) and private trusts authorized to invest in mutual fund schemes under their trust deeds. • Non-Government Organisations as may be permitted by their regulator. • Proprietorship in the name of the sole proprietor. • Partnership Firms and Limited Liability Partnerships (LLPs). • Hindu Undivided Family (HUF) in the name of Karta. • Banks (including Co-operative Banks and Regional Rural Banks), Financial Institutions and Investment Institutions. • Non-resident Indians/Persons of Indian origin residing abroad (NRIs) on full repatriation basis or on non- repatriation basis. • Foreign Portfolio Investors (FPIs) /sub-accounts registered with SEBI (subject to regulations / directions prescribed by the RBI/SEBI from time to time relating to FPI investments in mutual fund schemes) on repatriation basis. • Army, Air Force, Navy, para-military funds and other eligible institutions. • Scientific and Industrial Research Organizations. • Mutual funds / Alternative Investment Funds registered with SEBI. • Provident/Pension/Gratuity/Superannuation and such other Page 38 of 61retirement and employee benefit and other similar funds as and when permitted to invest. • International Multilateral Agencies or body corporates incorporated outside India approved by the Government of India/RBI. • Special Purpose Vehicles (SPVs) approved by appropriate authority (subject to RBI approval) • Unincorporated body of persons as may be accepted by the AMC/Trustee. • The Trustee, AMC or Sponsor of the Mutual Fund or their associates • Other schemes of Angel One Mutual Fund, subject to the conditions and limits prescribed by SEBI and/or by the Trustee/ AMC. • Insurers, insurance companies / corporations registered with the Insurance Regulatory Development Authority. • Other categories of Investors who are permitted to invest in the Scheme as per their respective constitutions. The above list is indicative and the applicable law, if any, would supersede the above list. Investors are requested to ensure compliance with the regulatory guidelines applicable to them, while making such investments. Who cannot invest The following persons are not eligible to subscribe to the Units of the Scheme: 1) Residents in Canada. 2) United States Persons (U.S. Persons) and Non-resident Indians/Persons of Indian Origin residing in United States and Canada. 3) Persons residing in the Financial Action Task Force (FATF) Non Compliant Countries and Territories (NCCTs). 4) Any entity who is not permitted to invest in the Scheme as per its constitution / applicable regulations. How to apply and where can you Please refer to the SAI for detailed process (physical and online) submit the filled up applications with respect to NFO, additional/ongoing purchase, investments by NRIs (Non-Resident Indian), FPIs (Foreign Portfolio Investors) and foreign Investors, joint applications, etc. Investors can also read further details in the application form available on the website of the AMC viz. www.angelonemf.com/downloads. Please refer to the SAI and application form for the instructions. The applications for Subscription/Redemption/switches can be submitted at the Official Points of Acceptance of the AMC and CAMS as provided on the website of the AMC viz. www.angelonemf.com/service-branches Investors can also subscribe and redeem units through the website of the AMC viz. www.angelonemf.com and other digital assets, distributor / RIA platforms, Stock Exchange mechanism, Page 39 of 61Official Points of Acceptance through MF Utility, through the electronic platform of CAMS and through the MF Central website. Pursuant to paragraph 14.8 of the SEBI Master Circular dated June 27, 2024, an Investor can also subscribe to the New Fund Offer (NFO) through ASBA facility. ASBAs can be accepted only by those banks whose names appear in the list of banks as displayed by SEBI on its website www.sebi.gov.in. Kindly refer to the said link for complete details. MANDATORY QUOTING OF BANK MANDATE BY INVESTORS As per the directives issued by SEBI, it is mandatory for applicants to mention their bank account numbers in their applications and therefore, Investors are requested to fill-up the appropriate box in the application form failing which applications are liable to be rejected. Kindly refer to below link for the list of Official Points of Acceptance of transactions for Angel One Mutual Fund : www.angelonemf.com/service-branches The policy regarding reissue of The units under the Scheme once Repurchased, shall not be Repurchased units, including the reissued. maximum extent, the manner of reissue, the entity (the scheme or the AMC) involved in the same Restrictions, if any, on the right to In the interest of the Investors and in order to protect the freely retain or dispose of units portfolio from market volatility, the Trustee reserves the right to being offered limit or discontinue Subscriptions under the Scheme for a specified period of time or till further notice. Page 40 of 61Cut off timing for Subscriptions/ The requirement of “cut-off” timing for NAV applicability as Redemptions/ switches prescribed by SEBI from time to time shall not be applicable for direct transactions by the Market Makers and other eligible This is the time before which your investors. For Authorised Participants/ Market Makers / Large application (complete in all Investors, as the Scheme is Exchange Traded Fund, the respects) should reach the Official Subscriptions and Redemptions of Units would be based on the Points of Acceptance. Portfolio Deposit and Cash Component as defined by the Fund for that respective Business Day. The Fund may also allow cash (viz. RTGS, NEFT or transfer cheque) Subscription/Redemption in Creation Unit Size by Large Investors. Investors / Unit holders are requested to note that the cut-off time will not be applicable to transactions undertaken on a recognised Stock Exchange. Cut-off timings will be in accordance with SEBI guidelines issued from time to time for applicability of NAV. Kindly refer to the notices issued from time to time for the applicable cut-off timings available on the website of the AMC (viz. www.angelonemf.com). Where can the applications for Authorised Participants / Market Makers / Large Investors may purchase / Redemption /switches submit/mail the completed application forms at any of the be submitted ? Official Points of Acceptance designated by the AMC. Please refer to the AMC website (www.angelonemf.com) for the list of Official Points of Acceptance etc. As per the directives issued by SEBI, it is mandatory for an investor to declare his/her bank account number in the application form. This is to safeguard the interest of Unit holders from loss or theft of their redemption cheques / DDs. Additionally, if the bank details provided by Investors are different from the details available on the instrument, the AMC may seek additional details from the Investors to validate the bank details provided by the Investors. Minimum amount for During New Fund Offer : purchase / Redemption/ switches Lumpsum purchase - Rs. 1,000/- and in multiples of Re. 1/- thereafter. During on-going offer : Directly with the Fund The facility of creating units in Creation Unit Size is available to the Authorised Participants/ Market Makers and Large Investors. However, in case of Large Investors, the execution value shall be greater than Rs. 25 crores or such other amount as may be specified by SEBI from time to time (except for schemes managed by Employee Provident Fund Organisation (EPFO), India and Recognized Provident Funds, Approved Gratuity Funds and Approved Superannuation Funds under Page 41 of 61Income Tax Act, 1961, till August 31, 2025 or as specified in the Regulations time to time). The limit of Rs. 25 crores shall not be applicable to Market Makers. Minimum number of Units (Creation Units) – 10,20,000 units & in multiples thereafter. Investors can directly approach the AMC for Redemption of units of the Scheme, for transaction up to Rs. 25 crores (or such other amount as may be specified by SEBI from time to time) without any Exit Load, in case of the following scenarios: (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 (ii) No quotes for such ETFs are available on Stock Exchange(s) for 3 consecutive trading days, or (iii) Total bid size on the Stock Exchange is less than half of Creation Unit 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 by the AMC at the closing NAV of the day of receipt of application within the above cut-off time. Such instances shall be tracked by the AMC on an ongoing basis and in case any of the above mentioned scenario arises, the same shall be disclosed on the website of the Mutual Fund (viz. www.angelonemf.com). On the Exchange The minimum number of Units that can be bought by the Investors on the Exchange is 1 (one) Unit and in multiples thereafter. Minimum Switch Amount Minimum switch-in amount will be as per the minimum application amount in the Scheme. Switch-in facility into the Scheme from eligible open-ended (non-ETF) schemes For availing this facility, Investors are requested to note the following operational modalities: a) Based on number of baskets the Investor wants to switch-in to the Scheme, the switch-out amount from the open ended (non-ETF) scheme should be calculated to nearest basket lot size so that the minimum switch-in amount as on switch-in date is greater than Rs. 25 crores as per the Intra-Day NAV. b) Switch-in to the Scheme will be in terms of number of basket/ Creation Lot specified in the application form subject to minimum switch-in amount of greater than Rs. 25 crores. c) Switch transaction will be processed at the Applicable NAV Page 42 of 61of the switch-out scheme and only if the value is available in the switch-out scheme. d) The applicability of the NAV in the Scheme will be the Intra- Day NAV of the Business Day on which the funds are realized in the Scheme’s account before the cut-off time. e) In case the value of Intra-Day NAV X no. of applicable Creation Lot is greater than the switch funding amount, the switch-in transaction will be rejected and the entire amount will be refunded to the Investor. f) Investors may note that the pattern and sequence of holding in both the open-ended (Non-ETF) folio and in demat account (used for the Scheme units) should be the same. However, in case there is no existing folio in the Scheme, the Investor has to provide the details and signatures of all holders for folio creation in the Scheme. Switch-out facility to eligible open-ended (non-ETF) Schemes For availing this facility, Investors are requested to note the following operational modalities: a) Switch-out from the Scheme will be allowed only in terms of basket size (unit) and subject to minimum switch-out amount of greater than Rs. 25 crores. b) Switch transaction will be processed subject to availability of all details as per regulatory guidelines. c) Switch out transaction will be processed at the intra day NAV of the Scheme. d) The applicability of the NAV in the transferee scheme will be the NAV of the Business Day on which the funds are realized in the scheme’s account before cut-off time. e) In case of any rejection of switch-in to the scheme, the amount will be refunded to the Investor as Redemption proceeds. f) Investors are requested to note that the pattern and sequence of holding in the folio of the transferee scheme and in demat account (used for ETF unit holding) should be same. However, in case there is no existing folio, the Investor has to provide the details and signatures of all holders for folio creation in the transferee scheme. g) Investors should have the clear balance of ETF units in their demat account for execution of the switch-out transaction. The limit of Rs. 25 crores shall not be applicable to schemes managed by Employee Provident Fund Organisation (EPFO), India and Recognized Provident Funds, Approved Gratuity Funds and Approved Superannuation Funds under Income Tax Act, 1961, till August 31, 2025 or as specified in the Regulations time to time. The AMC/Trustee reserves the right to introduce, change, modify or withdraw any of the features available in this facility from time to time. Page 43 of 61Principles of incentive structure for Incentives to the Market Maker will be linked to the market makers performance of the Market Maker in terms of generating liquidity in units of the Scheme. Incentives, if any, to the Market Maker shall be charged to the Scheme within the maximum permissible limit of TER. Incentives to the Market Maker shall be at the discretion of the AMC which may be variable in nature or fixed amount adhering to maximum permissible limit of TER. Determination of incentives for Market Makers Listed below are a few criteria based on which the AMC will determine the incentives to the Market Makers : • Volume carried out by the Market Maker on the Exchange as compared to total volume of respective ETFs on the Exchange. • Any other performance-based incentive that the Market Maker Committee of the AMC may decide. The incentive may be fixed monthly compensation which shall not exceed TER of the Scheme. Incentives, if any, will be payable to the Market Maker subject to the Market Maker fulfilling its obligations and responsibilities. Minimum balance to be Not Applicable. maintained and consequences of non-maintenance Account statements (during on Units issued by the AMC under the Scheme shall be credited to going offer) the Investor’s beneficiary account with a Depository Participant (DP) of CDSL or NSDL. The AMC will endeavour to credit the units to the beneficiary account of the Unit holder within two Business Days from the date of receipt of credit of the funds. Unit holders who have a Demat Account are requested to note the following : • Investors who have holdings in mutual funds and securities in their demat account shall receive a Single Consolidated Account Statement from the Depository. • Consolidation of account statement shall be done on the basis of PAN. In case of multiple holdings, it shall be PAN of the first holder and pattern of holding. • The CAS shall be generated on a monthly basis and shall be sent by the Depositories within twelve (12) days from the month end, to those Unit holder(s) who have opted for delivery via electronic mode and within fifteen (15) days from the month end, to those Unit holders who have opted for delivery via physical mode. The CAS as mentioned shall be sent to those Unit holders in whose folio(s)/demat account(s) transaction(s) has/have taken place during that month. • As a green initiative measure, SEBI vide its circular no. SEBI/HO/MRD-PoD2/CIR/P/2024/93 dated July 1, 2024 has specified that the CAS shall be despatched by e-mail to all the Investors whose e-mail addresses are registered with Page 44 of 61the Depositories and AMCs/MF-RTAs. However, where an Investor does not wish to receive CAS through e-mail, an option shall be given to the Investor to receive the CAS in physical form at the address registered with the Depositories and the AMCs/MF-RTAs. The Depositories shall also intimate the Investor on a quarterly basis through the SMS mode specifying the e-mail id on which the CAS is being sent. In case there is no transaction in any of the mutual fund folios, then CAS detailing holdings of investments will be issued to Unit holders who have opted for delivery via electronic mode, on or before the eighteenth (18th) day of April and October and to Unit holders who have opted for delivery via physical mode, on or before the twenty-first (21st) day of April and October. However, where an Unit holder does not wish to receive CAS through e-mail, option shall be given to the Unit holder to receive the CAS in physical form at the address registered with the Depositories and the AMC/RTA. For further details, refer SAI. Dividend / IDCW Dividend payments shall be initiated / dispatched to the Unit holders within 7 working days from the record date, in compliance with paragraph 11.4 of the SEBI Master Circular Dated June 27, 2024. In the event of failure to make the Dividend payments within 7 working days, the AMC shall pay an interest @ 15 per cent per annum of the relevant Dividend amount to the applicable Unit holders. Interest for the delayed payment of Dividend shall be calculated from the record date. Redemption The Market Maker/Large Investor may submit Redemption request transaction form prescribed by the AMC enclosed with Redemption request slip used in the depository system duly acknowledged by the Depository Participant with which the Market Maker/Large Investor has a depository account. Redemption proceeds in the form of basket of securities included in the Underlying Index in the same proportion will be credited to the designated DP account of the Market Maker/Large Investor. Any fractions in the number of securities transferable to Market Maker/Large Investor will be rounded off to the lower integer and the value of the fractions will be added to the Cash Component payable. Applicable Cash Component will be recovered along with necessary transaction handling charges. Payment of proceeds in cash: The Fund at its discretion may accept the request of Market Maker/Large Investor for payment of redemption proceeds in cash in Creation Unit Size or in multiples thereof. Such investors shall submit Redemption request transaction form prescribed by the AMC enclosed with redemption request slip used in the depository system duly acknowledged by the depository participant with which Market Maker/Large Investor has a depository account. whereupon the Page 45 of 61Fund will arrange to sell underlying portfolio securities on behalf of the investor. Accordingly, the sale proceeds at the actual execution price of the underlying portfolio, after adjusting necessary transaction handling charges/costs and applicable Cash Component, will be remitted to the investor. The number of Units so redeemed will be subtracted from the Unit holder’s account balance (DP) and a statement to this effect will be issued to the Unit holder by depository. The Redemption or Repurchase proceeds shall be dispatched to the Unitholders within three working days from the date of Redemption or Repurchase. AMFI, in consultation with SEBI, has published a list of exceptional circumstances for schemes unable to transfer Redemption or Repurchase proceeds to Investors within the stipulated time as mentioned above, along with applicable time frame for transfer of Redemption or Repurchase proceeds to the unitholders in such exceptional circumstances. The said list is available on AMFI website. Bank Mandate As per the directives issued by SEBI, it is mandatory for applicants to mention their bank account numbers in their applications and therefore, Investors are requested to fill-up the appropriate box in the application form failing which applications are liable to be rejected. Additionally, if the bank details provided by Investors are different from the details available on instrument, the AMC may seek additional details from Investors to validate the bank details provided by Investors. Delay in payment of Redemption / The Asset Management Company shall be liable to pay interest Repurchase proceeds to the unitholders at @ 15% per annum as specified vide paragraph 14.2 of the SEBI Master Circular dated June 27, 2024 for the period of such delay. However, the AMC will not be liable to pay any interest or compensation or any amount otherwise, in case the AMC/Trustee is required to obtain from the Investor/Unit holder, verification of identity or such other details relating to Subscription/Redemption for Units under any applicable law or as may be requested by a Regulatory Authority or any government authority, which may result in delay in processing the application. Unclaimed Redemption and The unclaimed Redemption and Dividend (IDCW) amount may Income Distribution cum Capital be deployed by the Mutual Fund in call money market, Money Withdrawal Amount Market Instruments or separate plan of overnight scheme/ liquid scheme / money market mutual fund scheme floated specifically for deployment of the unclaimed amounts only. Provided that such schemes where the unclaimed Redemption and Dividend amounts are deployed shall be only those Overnight scheme/ Liquid scheme / Money Market Mutual Fund Page 46 of 61schemes which are placed in A-1 cell (Relatively Low Interest Rate Risk and Relatively Low Credit Risk) of Potential Risk Class matrix. The Investors who claim the unclaimed 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. Please refer to SAI for further details. Disclosure w.r.t. investment by A minor can invest through his/her parent/lawful guardian. minors Minors can complete their KYC requirements for their folio through guardian. Payment for investment by any mode shall be accepted from the bank account of the minor, parent or legal guardian of the minor with parent or legal guardian. For further details, please refer to SAI. Settlement of purchase/sale of Buying/Selling of Units of the Scheme on the Exchange(s) is just units of the Scheme on the Stock like buying/selling any other normal listed security. If an Investor Exchange has bought Units, then such Investor has to pay the purchase amount to the broker/sub-broker such that the amount paid is realised before the funds pay-in day of the settlement cycle on the Exchange(s). If an Investor has sold Units, then such Investor has to deliver the Units to the broker/sub-broker before the securities pay-in day of the settlement cycle on the Exchange(s). The Units (in the case of Units bought) and the funds (in the case of Units sold) are paid out to the broker on the payout day of the settlement cycle on the Exchange(s). The Exchange(s) regulations stipulate that the trading member should pay the money or Units to the Investor within 24 hours of the payout. If an Investor has bought Units, then such Investor should give Standing Instructions for ‘Delivery-In’ to its Depository Participant for accepting Units in its beneficiary account. An Investor should give the details of its beneficiary account and the Depository Participant-ID of their Depository Participant to their trading member. The trading member will transfer the Units directly to the beneficiary account of the Investor on receipt of the same from Exchange(s) clearing corporation. An Investor who has sold Units should instruct their Depository Participant to give ‘Delivery Out’ instructions to transfer the Units from their beneficiary account to the pool account of their trading member through whom they have sold the Units. The details of the Pool A/c (CM-BP-ID) of their trading member to which the Units are to be transferred, Unit quantity etc. should be mentioned in the Delivery Out instructions given by them to Page 47 of 61the Depository Participant. The instructions should be given well before the prescribed securities pay-in day. SEBI has advised that the Delivery Out instructions should be given at least 24 hours prior to the cut-off time for the prescribed securities pay-in to avoid any rejection of instructions due to data entry errors, network problems, etc. The rolling settlement will be on T+1 basis. While calculating the days from the trading day, weekend days (i.e. Saturday and Sundays), Exchange holidays and bank holidays will not be taken into consideration. Example of creation and redemption of Units : The Creation Unit is made up of 2 components i.e. Portfolio Deposit and Cash Component. The Portfolio Deposit will be determined by Fund. The Portfolio Deposit will be physical gold and will be for 1 kg and in multiples of 1 kg. The value of Portfolio Deposit will change due to changes in the prices during the day. The Cash Component will be arrived in the following manner: Number of Units comprising one Creation Unit 10,00,000 NAV per unit Rs.10 Value of 1 Creation Unit Rs.1,00,00,000 Value of Portfolio Deposit (physical Gold of 1 kg) Rs.97,14,000 Cash Component Rs.2,86,000 Note : The above is just an example to illustrate the calculation of Cash Component. Cash Component will vary depending upon the actual charges incurred like Custodial Charges and other incidental charges for creating units. III. OTHER DETAILS A. Periodic Disclosures such as , annual report, monthly Portfolio Disclosures: Portfolio disclosures The AMC shall disclose portfolio (along with ISIN) as on the last day of the month for the Scheme on the websites of the AMC (www.angelonemf.com) and AMFI (www.amfiindia.com) within 10 days from the close of each month in a user-friendly and downloadable spreadsheet format. In case of unitholders whose email addresses are registered with the Fund, the portfolios disclosed as above shall be sent to the unitholders via email. The unitholders whose e-mail address are not registered with the Fund are requested to update / provide their email address to the Fund for updating the database. Annual Report The scheme wise Annual Report or an abridged summary thereof shall be mailed to all unitholders within four months from the date of closure of the relevant account’s year i.e. 31st March each year, whose e- mail address is registered with the Fund. The physical copies of the scheme wise Annual Report will be Page 48 of 61sent to those unitholders who have opted-in to receive physical copies, and the same will also be made available to the unitholders at the registered office of the AMC. An advertisement shall also be published in all India edition of at least two daily newspapers, one each in English and Hindi, disclosing the hosting of the scheme wise annual report on the websites of the AMC and AMFI and the modes such as SMS, telephone, email or written request (letter), etc. through which Unit holders can submit a request for a physical or electronic copy of the scheme wise annual report or abridged summary thereof. The physical copy of the scheme wise annual report or abridged summary shall be made available to the Investors at the registered office of the AMC. A link of the Scheme’s annual report shall be displayed prominently on the website of the Mutual Fund (www.angelonemf.com) and that of AMFI (www.amfiindia.com). The AMC shall also provide a physical copy of abridged summary of the annual report, without charging any cost, on specific request received from the unitholder. Risk-o-meter In accordance with paragraph 5.16 of SEBI Master Circular dated June 27, 2024, the AMC shall disclose: (a) risk-o-meter of the Scheme and benchmark while disclosing the performance of the Scheme vis-à-vis benchmark and (b) details of the Scheme portfolio including the Scheme risk-o-meter, name of benchmark and risk-o- meter of benchmark while communicating the fortnightly, monthly and half-yearly statement of Scheme portfolio via email. Risk-o-meter of the Scheme shall be evaluated on a monthly basis and shall be disclosed along with Scheme portfolio disclosure on the website of the Mutual Fund (www.angelonemf.com) and that of AMFI (www.amfiindia.com) within 10 days from the close of each month. The AMC shall also disclose the risk level of its schemes as on March 31 of every year, along with number of times the risk level has changed over the year, on its website and on AMFI’s website. Any change in risk-o-meter of the Scheme shall be communicated by way of notice-cum-addendum and by way of an e-mail or SMS to the unitholders of the Scheme. Scheme Summary Document The scheme summary document for all the schemes of the Mutual Fund shall be disclosed on the websites of the AMC (www.angelonemf.com), AMFI (www.amfiindia.com) and Stock Exchanges, containing details of the schemes including but not limited to scheme features, Fund Manager details, investment details, investment objective, expense ratios, portfolio details, etc. in 3 data formats i.e. PDF, spreadsheet and a machine readable format (either JSON or XML) on a monthly basis or whenever there is change in any of the specified fields, whichever is earlier, within 5 working days of such change. Indicative Net Asset Value (iNAV) iNAV of the Scheme i.e. the per unit NAV based on the current market value of its portfolio during the trading hours of the Scheme, shall be disclosed on a continuous basis on the Stock Exchange(s), where the units of the Scheme are listed and traded. iNAV shall be based on the latest available data for Gold depending upon the availability of the underlying price. iNAV will be disclosed only on Business Days. Page 49 of 61Tracking Error The Tracking Error based on past one year rolling data, shall be disclosed on a daily basis, on the websites of the AMC and AMFI. In case the Scheme has been in existence for a period of less than one year, the annualized Tracking Error shall be calculated based on available data. Tracking Difference Tracking Difference i.e. the annualized difference of daily returns between the index and the NAV of the Scheme shall be disclosed on the websites of the Mutual Fund and AMFI, on a monthly basis, for tenures 1 year, 3 years, 5 year, 10 year and since the date of allotment of units. This would be applicable after the Scheme completes one year since inception. B. Transparency/NAV Disclosure: NAVs will be determined for every Business Day except in special circumstances. NAVs shall be calculated upto four decimal places and shall be made available on the websites of AMFI (www.amfiindia.com) and the Mutual Fund (www.angelonemf.com) by 11.00 p.m. on all Business Days and by 9.00 a.m. on the following Business Day (in case the Scheme has exposure to ETCDs). The NAVs shall also be available on the Toll Free Number 1800-209-0231 on all Business Days [viz. Monday to Friday between 9.00 a.m. to 6 p.m. and on Saturdays (only on 1st and 3rd) between 9.00 a.m. to 1.00 p.m.] and on the website of the Registrar and Transfer Agent CAMS (www.camsonline.com). In case the NAVs are not available before the commencement of Business Hours on the following day due to any reason, the AMC shall issue a press release giving reasons for the delay and explain when it would be able to publish the NAVs. Further, the AMC will extend facility of sending latest available NAVs to unitholders through SMS, upon receiving a specific request in this regard. C. Transaction charges and stamp duty: Transaction charges : No transaction charge shall be deducted from the Subscription amount for transactions / applications received through the distributors. Stamp Duty : Pursuant to the notification no. S.O. 1226(E) and G.S.R. 226(E) dated March 30, 2020 issued by the Department of Revenue, Ministry of Finance, Government of India, read with Part I of Chapter IV of the notification dated February 21, 2019 issued by the Legislative Department, Ministry of Law and Justice, Government of India on the Finance Act, 2019 and Clause 10.1 of SEBI Master Circular dated May 19, 2023, a stamp duty @ 0.005% of the transaction value would be levied on applicable mutual fund transactions, with effect from July 01, 2020. Accordingly, pursuant to levy of stamp duty, the number of units allotted on purchase/ switch-in transactions to the unitholders would be reduced to that extent. Please refer to SAI for further details. D. Associate Transactions : Please refer to SAI for further details. E. Taxation : Page 50 of 61For details on taxation please refer to the clause on Taxation in the SAI apart from the following: Taxation of Gold ETF for FY 2025-26 : Particulars Resident Investors Non-Resident Mutual Fund Investors Capital Gains: Taxable at normal tax Taxable at normal tax NIL1 Short Term Capital rates applicable to rates applicable to Gain (period of Investor* Investor* holding up to 12m) Long Term Capital 12.5%** 12.5%** NIL1 Gain (period of holding more than 12m) Tax on distributed Taxable at normal tax 20% NIL1 income (dividend rates applicable to income) Investor* * Basic Tax shall be increased by surcharge as per applicable rate and Health & Education Cess at the rate of 4% on aggregate of basic tax & surcharge. ** Without indexation benefit Notes: 1. As per section 10(23D) of the Income-tax Act,1961, a Mutual Fund registered with Securities and Exchange Board of India (SEBI), the entire income of such Mutual Fund is exempt from income- tax. Further, such Mutual Fund will receive all its income without deduction of tax at source as per provisions of Section 196 of the Act. 2. With effect from April 1, 2020, income distributed by a mutual fund in respect of units of mutual funds is taxable in the hands of the unitholders at normal tax rates (plus applicable surcharge and cess). TDS Applicability: In case of Resident Investors: TDS is applicable at the rate of 10% on income distributed in excess of Rs. 10,000 by a mutual fund. In case of Non-Resident Investors: TDS is applicable on any income in respect of units of a Mutual Fund at lower of 20% (plus applicable surcharge and cess) or rate of income-tax provided in the relevant Double Taxation Avoidance Agreement (‘DTAA’). As per the provisions of section 90(2) of the Act, in determining the taxability of a non-resident, the provisions of the relevant DTAA or the Act, whichever are more beneficial, shall apply. Accordingly, if the Investor is a resident of country with which India has entered into a DTAA, the provisions of the DTAA or of the Act, whichever are more beneficial to the Investor, shall apply. Page 51 of 61Section 90(4) of the Act, provides that a taxpayer, not being a resident, to whom a DTAA applies, shall not be entitled to claim any relief under such DTAA unless a certificate of it being a resident in any country outside India is obtained by it from the Government of that country. Further, section 90(5), provides that the taxpayer referred to in section 90(4) of the Act, shall also provide such other documents and information, as may be prescribed. Section 206AA of the Act apply in case PAN is not furnished, the tax shall be deducted at higher of the following rates: i) rates specified in relevant provisions of the Act; or ii) rate or rates in force; or iii) rate of 20%. The above income-tax/TDS rates are in accordance with the provisions of the Income-tax Act, 1961 as amended by Finance Act 2025. The above rates are based on the assumption that the mutual fund units are held by the Investors as capital assets and not as stock in trade. Investors are requested to note that the tax position prevailing at the time of investment may change in future due to statutory amendment(s). The Mutual Fund will pay/deduct taxes as per the applicable tax laws on the relevant date considering the provisions of the Act. The above information is provided for only general information purposes and does not constitute tax or legal advice. In view of the individual nature of tax benefits, each Investor is advised to consult with his/ her tax consultant with respect to the specific direct tax implications arising out of their transactions. F. Rights of Unitholders: Please refer to SAI for details. G. List of Official Points of Acceptance: Please refer to the link (www.angelonemf.com/service-branches). H. 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: Please refer to the link (https://cms.angelonemf.com/amc-cms/wp- content/uploads/formidable/8/Penalties-and-pending-litigation_19072025.pdf). Notwithstanding anything contained in this Scheme Information Document, the provisions of the SEBI (Mutual Funds) Regulations, 1996 and the guidelines there under shall be applicable. The Scheme under this Scheme Information Document was approved by the Directors of the AMC on June 25, 2025 and by the Directors of the Trustee on June 26, 2025. The Trustee has ensured that Angel One Gold ETF approved by the Trustee is a new product offered by Angel One Mutual Fund and is not a minor modification of any existing scheme/fund/product. Name, address and contact no. of Registrar and Transfer Agent (R&T), email id of R&T, website address of R&T, Official Points of Acceptance, collecting banker details etc. R&T Computer Age Management Services Limited (CAMS) 9th Floor | Tower II | Rayala Towers # 158 | Anna Salai | Chennai – 600 002. Contact numbers : +91-44-2843 3303 /+91-44-6102 3303 | E-Mail ID: enq_g@camsonline.com |website: www.camsonline.com Page 52 of 61Official point of acceptance of transactions (AMC office) : G-1, Ground floor, Ackruti Trade Centre, Road no. 7, Kondivita, Andheri (East), Mumbai – 400 093 Official Points of Acceptance of transactions (CAMS offices) : Please refer to the link (www.angelonemf.com/service-branches). Details of the OPAs are also mentioned below : • Nibedita First Floor, J B Road, Palace Compound, Agartala, Near Babuana Tea and Snacks, Tripura West, Pin - 799001 • No. 8, II Floor Maruti Tower Sanjay Place, Agra, Uttarpradesh - 282002 • 111 - 113, 1 st Floor - Devpath Building Off C G Road Behind Lal Bungalow, Ellis Bridge, Ahmedabad, Gujarat - 380006 • No. 3. First Floor, Shree Parvati, Plot No. 1 / 175, Opp. Mauli Sabhagruh, Zopadi Canteen, Savedi, Ahmednagar - 414003 • AMC No. 423 / 30, Near ChurchOpp T B Hospital, Jaipur Road, Ajmer, Rajasthan - 305001 • Opp. RLT Science College Civil Lines, Akola, Maharashtra - 444001 • City Enclave, Opp. Kumar Nursing Home, Ramghat Road, Aligarh, Uttarpradesh - 202001 • 30/2, A & B, Civil Lines Station Besides, Vishal Mega Mart Strachey Road, Allahabad, Uttarpradesh - 211001 • Doctor's Tower Building, Door No. 14 / 2562, First Floor, North of Iorn Bridge, Near Hotel Arcadia Regency, Alleppey, Kerala - 688001 • 256A, Scheme No. 1, Arya Nagar, Alwar, Rajasthan - 301001 • 81, Gulsham Tower,2nd Floor,Near Panchsheel Talkies,Amaravati,Maharashtra,444601 • Shop No.4250, Near B D Senior Secondary School, Ambala Cantt, Ambala Haryana – 133001 • B 1, First Floor, Mira Arcade, Library Road, Opp. SBS Bank, Amreli - 365601 • 3rd Floor, Bearing Unit No. 313, Mukut House, Amritsar - 143001 • 101, A.P. Tower, B / H, Sardhar Gunj, Next to Nathwani Chambers, Anand, Gujarat - 388001 • AGVR Arcade, Second Floor, Plot No. 37 (Part), Layout No. 466 / 79, Near Canara Bank, Sangamesh Nagar, Anantapur, Andhra Pradesh - 515001 • No. 351, Icon, 501, Fifth Floor, Western Express Highway, Andheri East, Mumbai - 400069 • Similipada, Near Sidhi Binayak +2 Science Collage, Angul - 759122 • Shop No. F - 56, First Floor, Omkar Complex, Opp. Old Colony, Near Valia Char Rasta, GIDC, Ankleshwar, Gujarat - 393002 • Mukherjee Building First Floor, Beside MP Jwellers, Next to Mannapuram, Ward no 5 Link Road, Arambagh Hooghly, West Bengal 712601 • Old N C C Office, Ground Floor, Club Road, Arrah - 802301 • Block - G, First Floor, P C Chatterjee Market Complex, Rambandhu Talab PO, Ushagram Asansol, West Bengal - 713303 • 2nd Floor, Block No. D - 21 - D - 22, Motiwala Trade Centre, Nirala Bazar, New Samarth Nagar, Opp. HDFC Bank, Aurangabad - 431001 • Shop No. 02, First Floor, Shreyas Complex, Near Old Bus Stand, Bagalkot, Karnataka - 587101 • B. C. Sen Road, Balasore, Orissa - 756001 • No. 18 /47 /A, Govind Nilaya, Ward No. 20, Sangankal Moka Road, Gandhinagar, Ballari - 583102 • Trade Centre, 1st Floor, 45, Dikensen Road ( Next to Manipal Centre), Bangalore, Karnataka - 560042 • First Floor, No. 17 / 1, (272) Twelfth Cross Road, Wilson Garden, Bangalore - 560027 • First Floor, Central Bank Building, Machantala, PO Bankura, Dist Bankura, West Bengal - 722101 • N / 39, K. N .C. Road, First Floor, Shrikrishna Apartment (Behind HDFC Bank Barasat Branch), P. O. and P. S. Barasat, Dist. 24 P. G. S. (North) - 700124 • F - 10, First Wings, Desai Market, Gandhi Road, Bardoli - 394601 Page 53 of 61• F - 62 - 63, Second Floor, Butler Plaza, Commercial Complex, Civil Lines, Bareilly, Uttarpradesh - 243001 • Apurba Market, Ground Floor, Vill Mirjapur, Opp: Basirhat College, P.O. Basirhat College, Dist. 24 P G S (North), Basirhat - 743412 • C/O. Rajesh Mahadev & Co., Shop No. 3, First Floor, Jamia Complex Station Road, Basti - 272002 • Classic Complex, Block No. 104, First Floor, Saraf Colony, Khanapur Road, Tilakwadi, Belgaum - 590006 • Kalika temple Street, Ground Floor, Beside SBI BAZAR Branch, Berhampur - 760002 • Das & Das Complex, First Floor, By Pass Road, Opposite to Vishal Mega Mart, Chhapulia, Bhadrak, Odisha - 756100 • Ground Floor, Gurudwara Road, Near Old Vijaya Bank, Bhagalpur - 812001 • B - 12, Shopping Center, Ranjeet Nagar, Bharatpur, Rajasthan - 321001 • A - 111, First Floor, R K Casta, Behind Patel Super Market, Station Road, Bharuch - 392001 • 2907 GH, GT Road, Near Zila Parishad, Bhatinda, Punjab - 151001 • 501 – 503, Bhayani Skyline, Behind Joggers Park, Atabhai Road, Bhavnagar – 364001 • First Floor, Plot No.3, Block No.1, Priyadarshini Pariswar west, Behind IDBI Bank, Nehru Nagar, Bhilai - 490020 • C/o. Kodwani Associtates, Shope No. 211 - 213 2nd floor, Indra Prasth Tower syam Ki Sabji Mandi, Near Mukerjee Garden, Bhilwara, Rajasthan - 311001 • Plot no 10, 2nd Floor, Alankar Complex, Near ICICI Bank, MP Nagar, Zone II, Bhopal, Madhya Pradesh - 462011 • Plot No. 501 / 1741 / 1846, Office No. 203 (2nd Floor), Centre Point, Sriya Talkies Road, Kharvel Nagar, Unit-3, Bhubaneswar, Odisha - 751001 • Tirthkala First Floor, Opp BMCB Bank, New Station Road, Bhuj _kachchh. 370001 • 3, Adelade Apartment, Christain Mohala, Behind Gulshan - E - Iran Hotel, Amardeep Talkies Road, Bhusawal, Maharashtra - 425201 • R - C Palace, Amber Station Road, Opp Mamta Cpmplex, Biharsharif - 803101 • Padmasagar Complex, First Floor, 2nd Gate, Ameer Talkies Road, Vijayapur (Bijapur) – 586101 • Behind Rajasthan Patrika In front of vijaya bank, 1404, amar singh pura Bikaner - 334001 • Shop No. B - 104, First Floor, Narayan Plaza, Link Road, Bilaspur (C. G) - 495001 • No. 107 / 1, A C Road, Ground Floor, Bohorompur, Murshidabad, West Bengal - 742103 • 1st Floor, Plot No. HE-7 City Centre, Sector 4, Bokaro Steel City, Bokaro, Jharkhand - 827004 • Bhubandanga, Opposite. Shiv Shambhu Rice Mill, First Floor, Bolpur, West Bengal - 731204 • G. N. B. Road, Bye Lane, Prakash Cinema, P.O. & Dist. Bongaigaon, Assam - 783380 • 501 – TIARA, CTS 617, 617 / 1 - 4, Off Chandavarkar Lane, Maharashtra Nagar, Borivali – West, Mumbai – 400092 • 399, G T Road, Basement, Building Name - Talk of the Town, Burdwan, West Bengal - 713101 • 29 / 97G, 2nd Floor, S A Arcade, Mavoor Road, Arayidathupalam, Calicut, Kerala - 673016 • A. T., Gram - Gutusahi, Under The Nimdih, Panchayat, P.O. Chaibasa, Thana. Muffasil, Dist - West Singhbhum, Jharkhand - 833201 • Deepak Tower, SCO 154 - 155, 1st Floor - Sector 17 - Chandigarh, Punjab - 160017 • Opp Mustafa decor, Behind Bangalore, Bakery Kasturba Road, Chandrapur, Maharashtra - 442402 • New No. 10 (Old No. 178) M.G.R. Salai, Nungambakkam, Chennai – 600 034. • No. 158, Rayala Tower - 1, Anna Salai, Chennai - 600002 • Second Floor, Parasia Road, Near Surya Lodge, Sood Complex, Above Nagpur CT Scan, Chhindwara, Madhya Pradesh - 480001 • Shop No. 7, A V C Arcade, 3, South Car Street - 608001 • 3, Ashok Nagar, Near Heera Vatika, Chittorgarh, Rajasthan - 312001 • Building Name Modayil, Door No. 39 / 2638, DJ, 2nd Floor, 2A, M.G. Road, Cochin - 682016 • No. 1334, Thadagam Road, Thirumurthy Layout, R.S. Puram, Behind Venketeswara Bakery, Page 54 of 61Coimbatore - 641002 • Nipendra Narayan Road (N. N. Road), Opposite Udichi Market Near - Banik Decorators PO & Dist , Cooch Behar, West Bengal - 736101 • Near Indian Overseas Bank, Cantonment Road, Mata Math, Cuttack, Orissa - 753001 • Ground Floor , Belbhadrapur, Near Sahara Office, Laheriasarai Tower Chowk, Laheriasarai, Darbhanga - 846001 • 13, First Floor, Akkamahadevi Samaj Complex, Church Road, P. J. Extension, Davangere, Karnataka - 577002 • 204 / 121, Nari Shilp Mandir Marg, First Floor, Old Connaught Place, Chakrata Road, Dehradun, Uttarakhand, 248001 • S S M Jalan Road, Ground floor, Opp. Hotel Ashoke, Caster Town, Deoghar, Jharkhand - 814112 • 11 Ram Nagar, First Floor, A. B. Road, Near Indian - Allahabad Bank, Dewas - 455001 • Urmila Towers, Room No. 111 First Floor, Bank More, Dhanbad, Jharkhand - 826001 • 16 A / 63 A, Pidamaneri Road, Near Indoor Stadium, Dharmapuri, Tamilnadu - 636701 • 1793/ A , J B Road, Near Tower Garden, Dhule - 424001 • Amba Complex, Ground Floor, H S Road, Dibrugarh - 786001 • H / No. - 2 / 2, S K K Building, OPP SUB - Urban Police Station, Dr. Hokishe Sema Road, Signal Point, Dimapur - 797112 • Plot No.3601, Nazrul Sarani, City Centre, Durgapur - 713216 • No. 22 b - 3 - 9, Karl Marx Street, Powerpet, Eluru, Andhra Pradesh - 534002 • 197, Seshaiyer Complex, Agraharam Street, Erode, Tamilnadu - 638001 • 9/1/51, Rishi Tola Fatehganj, Ayodhya, Faizabad, Uttar Pradesh–224001 • LG3, SCO 12 Sector 16, Behind Canara Bank, Faridabad – 121002 • First Floor, Adjacent to Saraswati Shishu Mandir School, Gaushala, Near UPPCL Sub Station (Gandhi Park), Company Bagh Chauraha, Firozabad - 283203 • No. 507, 5Th Floor, Shree Ugati Corporate Park, Opp Pratik Mall, Near HDFC Bank, Kudasan, Gandhinagar - 382421 • Shyam Sadan, First Floor, Plot No. 120, Sector 1 / A, Gandhidham - 370201 • House No. GTK / 006 / D / 20(3) (Near Janata Bhawan), D. P. H. Road, Gangtok, Sikkim - 737101 • C/o. Sri Vishwanath Kunj, Ground Floor, Tilha Mahavir Asthan, Gaya - 823001 • Platinum Mall, Office No. 307, Third Floor, Jawahar Road, Ghatkopar East, Mumbai - 400077 • 1st Floor, C - 10, RDC Rajnagar, Opp Kacheri, Gate No. 2, Ghaziabad - 201002 • Office No. 103, 1st Floor, Unitech City Centre, M.G. Road, Panaji Goa, Goa - 403001 • First Floor, Prem Praksh Tower B / H, B. N. Chambers Ankleshwar, Mahadev Road, Godhra, Gujarat - 389001 • A / 177, Kailash Complex, Opp. Khedut Decor Gondal, Gujarat, 360311 • Shop No. 5 & 6, Third Floor, Cross Road, The mall, A D Tiraha, Bank Road, Gorakhpur -273001 • Pal Complex, First Floor, Opp. City Bus Stop, Super Market, Gulbarga, Karnataka - 585101 • Door No. 31 - 13 - 1158, First Floor, 13 / 1, Arundelpet, Ward No. 6, Guntur - 522002 • Unit No. - 115, First Floor Vipul Agora Building, Sector - 28, Near Sahara Mall, Mehrauli, Gurgaon Road, Chakkarpur, Gurgaon - 122001 • Piyali Phukan Road, K. C. Path, House No. 1, Rehabari, Guwahati - 781008 • G - 6, Global Apartment, Kailash Vihar Colony, Opp. Income Tax Office, City Centre, Gwalior, Madhya Pradesh - 474002 • Mouza - Basudevpur, J. L. No. 126, Haldia Municipality, Ward No. 10, Durgachak, Haldia - 721602 • Durga City Centre, Nainital Road, Haldwani, Uttarakhand - 263139 • F - 3, Hotel Shaurya, New Model Colony, Haridwar, Uttarkhand - 249408 • PANKAJA', Second Floor, Near Hotel Palika, Race Course Road, Hassan - 573201 • Municipal Market, Annanda Chowk, Hazaribag, Jharkhand - 825301 • Unit No. 326, Third Floor, One World - 1, Block - A, Himmatnagar - 383001 Page 55 of 61• No - 12, Opp. HDFC Bank, Red Square Market, Hisar, Haryana - 125001 • Near Archies Gallery, Shimla Pahari Chowk, Hoshiarpur, Punjab - 146001 • Survey No. 25 / 204, Attibele Road, HCF Post, Mathigiri, Above Time Kids School, Oppsite To Kuttys Frozen Foods, Hosur - 635110 • No. 204 - 205, First Floor, B - Block, Kundagol Complex, Opp. Court, Club Road, Hubli, Karnataka- 580029 • 101, Shalimar Corporate Centre, 8 - B, South Tukogunj, Opp.Greenpark, Indore, MadhyaPradesh - 452001 • 8, Ground Floor, Datt Towers, Behind Commercial Automobiles, Napier Town, Jabalpur, Madhya Pradesh - 482001 • R-7, Yudhisthir Marg C - Scheme, Behind Ashok Nagar Police Station, Jaipur, Rajasthan - 302001 • 144, Vijay Nagar, Near Capital Small Finance Bank, Football Chowk, Jalandhar City, Punjab -144001 • Rustomji Infotech Services 70, Navipeth, Opp. Old Bus Stand, Jalgaon, Maharashtra - 425001 • Shop No. 6, Ground Floor, Anand Plaza Complex, Bharat Nagar, Shivaji Putla Road, Jalna, Maharashtra - 431203 • Babu Para, Beside Meenaar Apartment ,Ward No. VIII, Kotwali Police Station, Jalpaiguri, West Bengal - 735101 • JRDS Heights, Sector 14, Nanak Nagar, Near Peaks Auto Showroom, Jammu Jammu & Kashmir - 180004 • 207, Manek Centre, P N Marg, Jamnagar, Gujarat - 361001 • Tee Kay Corporate Towers, 3rd Floor, S B Shop Area, Main Road, Bistupur, Jamshedpur-831001 • Office Number 112, First Floor, Mahatta Tower, B Block Community Centre, Janakpuri, New Delhi -110058 • 248, Fort Road Near Amber Hotel, Jaunpur Uttarpradesh - 222001 • No. 372 / 18D, First Floor, Above IDBI Bank, Beside V - Mart, Near RAKSHAN, Gwalior Road, Jhansi - 284001 • 1/5, Nirmal Tower, 1st Chopasani Road, Jodhpur, Rajasthan - 342003 • SINGH BUILDING, GROUND FLOOR, C/O-PRABHDEEP SINGH, PUNJABI GALI, OPP V-MART, GAR ALI, PO & PS-JORHAT, JORHAT-785001 • "Aastha Plus", 202 - A, Second Floor, Sardarbag Road, Nr. Alkapuri, Opp. Zansi Rani Statue, Junagadh, Gujarat - 362001 • D No 3/2151/2152, Shop No 4, Near Food Nation, Raja Reddy Street, Kadapa – 516001, Andhra Pradesh • D. No. 25 - 4 - 29, First Floor, Kommireddy vari street, Beside Warf Road, Opp swathi medicals, Kakinada - 533001 • Office No. 413, 414, 415, Fourth Floor, Seasons Business Centre, Opp. KDMC (Kalyan Dombivli Municipal Corporation), Shivaji Chowk, Kalyan (W) – 421301 • A – 1 / 50, Block A, Kalyani - Nadia Dt, PIN - 741235 • Collage Road, Kangra, Dist. Kangra - 176001 • Room No. PP. 14 / 435, Casa Marina Shopping Centre, Talap, Kannur, Kerala - 670004 • First Floor 106 - 108 City Centre, Phase II, 63/ 2, The Mall, Kanpur, Uttarpradesh - 208001 • H. No. 7 - 1 - 257, Upstairs S B H mangammathota, Karimnagar, Telangana - 505001 • No. 29, Avtar Colony, Behind vishal mega mart, Karnal - 132001 • 126 G, V. P. Towers, Kovai Road, Basement of Axis BankKarur, Tamilnadu - 639002 • KMC XXV / 88, I, Second Floor, Stylo Complex, Above Canara Bank, Bank Road, Kasaragod - 671121 • Dev Bazar, Bazpur Road, Kashipur - 244713 • C/o. Rice Education and IT Centre, Near Wireless Gali, Amla Tola, Katihar - 854105 • First Floor, Gurunanak dharmakanta, Jabalpur Road, Bargawan, Katni, Madhya Pradesh - 483501 • Shop No. 11 - 2 - 31 / 3, First Floor, Philips Complex, Balajinagar, Wyra Road, Near Baburao Petrol Bunk, Khammam, Telangana - 507001 Page 56 of 61• "Silver Palace" OT Road, Inda - Kharagpur, G - P - Barakola, P.S. Kharagpur Local, Dist West Midnapore - 721305 • 2 B, 3rd Floor, Ayodhya Towers, Station Road, Kolhapur, Maharashtra - 416001 • 2/1, Russell Street, 2nd Floor, Kankaria Centre, Kolkata - 700071 • 3 / 1, R. N. Mukherjee Road, Third Floor, Office space - 3 C, “Shreeram Chambers”, Kolkata - 700001 • Uthram Chanmbers (Ground Floor), Thamarakulam, Kollam - 691006 • Kh. No. 183 / 2 G, Opposite Hotel Blue Diamond, T. P. Nagar, Korba - 495677 • B-33, Kalyan Bhawan, Near Triangle Park, Vallabh Nagar, Kota, Rajasthan - 324007 • 1307 B, Puthenparambil Building, KSACS Road, Opp. ESIC Office, Behind Malayala Manorama Muttambalam - P O, Kottayam - 686501 • R. N. Tagore Road, In front of Kotawali, P. S. Krishnanagar Nadia - 741101 • No. 15 - 31 - 2 M - 1 / 4, First Floor, 14 - A, MIG, KPHB Colony, Kukatpally, Hyderabad - 500072 • No. 28 / 8, First Floor, Balakrishna Colony, Pachaiappa Street, Near VPV Lodge, Kumbakonam – 612001 • Shop No. 26 and 27, Door No. 39 / 265 A and 39 / 265 B, Second Floor, Skanda Shopping Mall, Old Chad Talkies, Vaddageri, 39th Ward, Kurnool - 518001 • Office No. 107, First Floor, Vaisali Arcade Building, Plot No 11, 6 Park Road, Lucknow - 226001 • U/ GF, Prince Market, Green Field, Near Traffic Lights, Sarabha Nagar Pulli, Pakhowal Road, Ludhiana, Punjab - 141002 • Shop No. 3, 2nd Floor Surya Towers, No. 272/273, Goodshed Street, Madurai - 625001 • H. No. 14-3-178/1B/A/1, Near Hanuman Temple, Balaji Nagar, Boothpur Road, Mahabubnagar - 509001, Telangana State. • Kadakkadan Complex, Opp central school, Malappuram - 676505 • Daxhinapan Abasan, Opp Lane of Hotel Kalinga, SM Pally, Malda, West bengal - 732101 • "3 - 407 / 40 - 4, Basement Floor, Royal Enfield Show Room Building, Bellampally Road, • Mancherial, Telangana State – 504302" • No. 328 / 12, Ram Nagar, First Floor, Above Ram Traders, Mandi - 175001 • Opp. Bank of Bikaner and Jaipur, Harchand Mill Road, Motia Khan, Mandi Gobindgarh, Punjab - 147301 • 14-6-674/15(1), Shop No.UG 11-2, Maximus Complex, Light House Hill Road, Mangalore – 575001, Karnataka • Shop No. A2, Basement Floor, Academy Tower, Opposite Corporation Bank, Manipal, Karnataka - 576104 • Office No. 503, Buildmore Business Park,New Canca By pass Road, Ximer, Mapusa Goa - 403507 • F4 - Classic Heritage, Near Axis Bank, Opp. BPS Club, Pajifond, Margao, Goa - 403601 • 159 / 160 Vikas Bazar Mathura Uttarpradesh - 281001 • 108, First Floor, Shivam Plaza, Opp. Eves Cinema, Hapur Road, Meerut, Uttarpradesh - 250002 • First Floor, Subhadra Complex Urban Bank Road, Mehsana, Gujarat, 384002 • Ground Floor, Canara Bank Building , Dhundhi Katra, Mirzapur Uttarpradesh - 231001 • Street No 8-9 Center, Aarya Samaj Road, Near Ice Factory. Moga -142 001 • H 21 - 22, First Floor, Ram Ganga Vihar Shopping Complex, Opposite Sale Tax Office, Moradabad - 244001 • 30, Rajabahadur Compound, Opp. Indian Bank, Mumbai Samachar Marg, Fort, Mumbai, Maharashtra – 400023 • No. 235, Patel Nagar, Near Ramlila Ground, New Mandi, Muzaffarnagar - 251001 • Brahman Toli, Durgasthan Gola Road, Muzaffarpur, Bihar - 842001 • No. 1, First Floor, CH. 26 7th Main, 5th Cross (Above Trishakthi Medicals), Saraswati Puram, Mysore, Karnataka, - 570009 • F 142, First Floor, Ghantakarna Complex Gunj Bazar, Nadiad, Gujarat - 387001 • Amulapatty, V. B. Road, House No. 315, Nagaon, Assam - 782003 Page 57 of 61• Fourth Floor, Kalluveettil Shyras Center, 47, Court Road, Nagercoil, Tamilnadu - 629001 • 145, Lendra, New Ramdaspeth, Nagpur, Maharashtra - 440010 • No. - 6 - 4 - 80, First Floor, Above Allahabad Bank, Opp. Police Auditorium, V. T. Road, Nalgonda - 508001 • 156A / 1, First Floor, Lakshmi Vilas Building, Opp. To District Registrar Office, Trichy Road, Namakkal, Tamilnadu - 637001 • Shop No. 8, 9, Cellar "Raj Mohammed Complex", Main Road, Shri Nagar, Nanded - 431605 • First Floor, "Shraddha Niketan", Tilak Wadi, Opp Hotel City Pride, Sharanpur Road, Nasik - 422002 • 214 - 215, Second Floor, Shivani Park, Opp. Shankheswar Complex, Kaliawadi, Navsari, Gujarat – 396445 • Shop No. 2, 1st Floor, NSR Complex, James Garden, Near Flower Market, Nellore - 524001 • CAMS Service Center, 401 to 404, 4th Floor, Kanchan Junga Building, Barakhamba Road, New Delhi - 110001 • 5 - 6 - 208, Saraswathi nagar, Opposite Dr.Bharathi rani nursing home, Nizamabad, Andhra Pradesh - 503001 • Commercial Shop No. GF 10 & GF 38, Ground Floor, Ansal Fortune Arcade, Plot No. K - 82, Sector - 18, Noida – 201301 • Shop. No. 1128, First Floor, 3rd Line, Sri Bapuji Market Complex, Ongole - 523001 • Door No. 18 / 507 (3), Anugraha, Garden Street, College Road, Palakkad, Kerala - 678001 • Gopal Trade center, Shop No. 13 - 14, Third Floor, Nr. BK Mercantile bank, Opp. Old Gunj, Palanpur - 385001 • SCO 83 - 84, First Floor, Devi Lal Shopping Complex, Opp RBL Bank, G.T.Road , Panipat, Haryana - 132103 • 13 - A, First Floor, Gurjeet Market, Dhangu Road, Pathankot, Punjab - 145001 • No. 35 New Lal Bagh, Opp. Polo Ground, Patiala - 147001 • 301B, Third Floor, Patna One Plaza, Near Dak bunglow Chowk, Patna 800001 • Shop No. 2, Model Town, Near Joshi Driving School, Phagwara - 144401. • Number G - 8, Ground Floor, Plot No. C - 9, Pearls Best Height - II, Netaji Subhash Place, Pitampura, New Delhi – 110034 • S - 8, 100, Jawaharlal Nehru Street (New Complex, Opp. Indian Coffee House), Pondicherry - 605001 • C-101/2, 1st floor, near cottage industries, middle point (phoenix Bay), Port Blair, South Andaman, Pin: 744101. • Opp Dutta Traders, Near Durga Mandir, Balipur Pratapgarh, Uttarpradesh - 230001 • Vartak Pride, 1st Floor, Survey No. 46, City Survey, No. 1477, Hingne budruk, D.P.Road, Behind Dinanath mangeshkar Hospital, Karvenagar, Pune - 411052 • C/C. Muneshwar Prasad, Sibaji Colony, SBI Main Branch Road, Near - Mobile Tower, Purnea - 854301 • "Anand Plaza, Shop No. 06, Second Floor, Sarbananda Sarkar Street • Munsifdanga, Purulia, West Bengal - 723101" • 17, Anand Nagar Complex, Opposite Moti Lal Nehru Stadium, SAI Hostel Jail Road, Rae Bareilly, Uttar pradesh - 229001 • Rabindra Pally, Beside of Gitanjali Cenema Hall, P O & P S Raiganj, Dist North Dijajpur, Raiganj, West Bengal - 733134 • "First Floor, MIG - 25, Blessed Villa, Lochan Nagar, Raigarh, Chhattisgarh - 496001" • HIG, C - 23 Sector - 1, Devendra Nagar, Raipur, Chattisgarh - 492004 • Door No. 6 - 2 - 12, First Floor, Rajeswari Nilayam, Near Vamsikrishna Hospital, Nyapathi Vari Street, T. Nagar, Rajahmundry, Andhra Pradesh - 533101 • No. 59 A / 1, Railway Feeder Road, (Near Railway Station), Rajapalayam, Tamilnadu - 626117 • Office 207 - 210, Everest Building, Harihar Chowk, Opp Shastri Maidan, Limda Chowk, Rajkot, Gujarat - 360001 Page 58 of 61• 4, HB Road No. 206, Second Floor, Shri Lok Complex, H B Road, Near Firayalal, Ranchi, Jharkhand - 834001 • Dafria & Co., No. 18, Ram Bagh, Near Scholar's School, Ratlam, Madhya Pradesh - 457001 • Orchid Tower, Ground Floor, Gala No. 06, S. V. No. 301 / Paiki, 1 / 2, Nachane Municiple Aat, Arogya Mandir, Nachane Link Road, At, Post, Tal. Ratnagiri Dist. Ratnagiri - 415612 • SCO 06, Ground Floor, MR Complex, Near Sonipat Stand Delhi Road, Rohtak - 124001 • 22, Civil Lines, Ground Floor, Hotel Krish Residency, Roorkee, Uttara khand - 247667 • Second Floor, J B S Market Complex, Udit Nagar, Rourkela - 769012 • Opp. Somani Automobile, S Bhagwanganj Sagar, Madhya Pradesh - 470002 • First Floor, Krishna Complex, Opp. Hathi Gate Court Road, Saharanpur, Uttarpradesh - 247001 • No. 2, First Floor, Vivekananda Street, New Fairlands, Salem, Tamilnadu - 636016 • C/o. Raj Tibrewal & Associates, Opp. Town High School, Sansarak Sambalpur, Orissa - 768001 • Jiveshwar Krupa Bldg. Shop. No. 2, Ground Floor, Tilak Chowk Harbhat Road, Sangli, Maharashtra - 416416 • 117 / A / 3 / 22, Shukrawar Peth, Sargam Apartment, Satara, Maharashtra - 415002 • First Floor, Shri Ram Market, Beside Hotel Pankaj, Satna - 485001 • 208, II Floor Jade Arcade Paradise Circle, Hyderabad, Telangana 500 003. • 47 / 5 / 1, Raja Rammohan Roy Sarani, PO. Mallickpara, Dist. Hoogly, Seerampur, West Bengal - 712203 • Bijlipura, Near Old Distt Hospital, Jail Road ,Shahjahanpur Uttarpradesh - 242001 • Third Floor, R P G Complex, Keating Road, Shillong, Meghalaya - 793001 • First Floor, Opp. Panchayat Bhawan Main gate, Bus stand, Shimla, Himachal Pradesh - 171001 • No. 65, First Floor, Kishnappa Compound, 1st Cross, Hosmane Extn, Shimoga, Karnataka - 577201 • C/o. Gopal Sharma & Company, Third Floor Sukhshine Complex, Near Geetanjali Book depot, Tapadia Bagichi, Sikar, Rajasthan - 332001 • House No. 18 B, First Floor, C/O LT, Satyabrata Purkayastha, Opp To Shiv Mandir, Landmark - Sanjay Karate Building, Near Iskon Mandir, Ambicabathy, Silchar - 788004 • No.78, Haren Mukherjee Road, First Floor, Beside SBI Hakimpara, Siliguri - 734001 • Ground Floor of CA Deepak Gupta, M G Complex, Bhawna Marg, Beside Over Bridge, Bansal Cinerma Market, Sirsa Haryana - 125055 • Arya Nagar, Near Arya Kanya School, Sitapur, Uttarpradesh - 261001 • First Floor, Above Sharma General Store, Near Sanki Rest house, The Mall, Solan, Himachal Pradesh - 173212 • Flat No 109, First Floor, A Wing, Kalyani Tower126 Siddheshwar Peth, Near Pangal High School, Solapur, Maharashtra - 413001 • S C O - 12, First Floor, Pawan Plaza, Atlas Road, Subhas Chowk, Sonepat - 131001 • 18 L Block, Sri Ganganagar, Rajasthan - 335001 • Door No 10-5-65, 1st Floor, Dhanwanthri Complex, Kalinga Road, Opp Chandramouli Departmental Store, Near Seven roads Junction, Srikakulam – 532 001 • Near New Era Public School, Rajbagh, Srinagar, Jammu & Kashmir - 190 008 • 967, Civil Lines, Near Pant Stadium, Sultanpur, Uttarpradesh - 228001 • Shop No. G-5, International Commerce Center, Nr. Kadiwala School, Majura Gate, Ring Road, Surat - 395002 • Shop No. 12, M. D. Residency, Swastik Cross Road, Surendranagar - 363001 • Police Line, Ramakrishnapally, Near Suri Bus Stand, Suri West Bengal - 731101 • Third Floor, B R Complex, No. 66, Door No. 11 A, Ramakrishna Iyer Street, Opp. National Cinema Theatre, West Tambaram, Chennai - 600045 • Holding No. - 58, First Floor, Padumbasan Ward No. 10, Tamluk Maniktala More, Beside HDFC Bank, Tamluk, Purba Medinipur, Tamluk, West Bengal - 721636 • Kanak Tower - First Floor Opp. IDBI Bank / ICICI Bank C.K. Das Road, Tezpur Sonitpur, Assam - Page 59 of 61784001 • Dev Corpora, A Wing, 3rd floor, Office no.301, Cadbury Junction, Eastern Express way, Thane (West) - 400 601 • Bangiya Vidyalaya Road, Near Old post office, Durgabari, Tinsukia, Assam - 786.125 • No. F4, Magnam Suraksaa Apatments, Tiruvananthapuram Road, Tirunelveli - 627002 • Shop No. 6, Door No. 19 - 10 - 8, (Opp to Passport Office), AIR Bypass Road, Tirupati, AndhraPradesh - 517501 • 1 (1), Binny Compound, Second Street, Kumaran Road, Tirupur, Tamilnadu - 641601 • First Floor, Room No. 61 (63), International shopping Mall, Opp. ST Thomas Evangelical Church, Above Thomsan Bakery, Manjady, Thiruvalla - 689105 • Room No. 26 & 27, Dee Pee Plaza, Kokkalai, Trichur, Kerala - 680001 • No 8, First Floor, 8th Cross West Extn, Thillainagar, Trichy, Tamilnadu - 620018 • TC NO: 22/902, 1st - Floor "BLOSSOM" BLDG, OPP.NSS KARAYOGAM, SASTHAMANGALAM VILLAGE P.O, Thiruvananthapuram Trivandrum-695010. Kerala • PID. No. 88268, Second Floor, Second Cross, M. G. Road, Tumkur, Karnataka - 572101 • 4 B / A 16, Mangal Mall Complex, Ground Floor, Mani Nagar, Tuticorin, Tamilnadu - 628003 • No.32, Ahinsapuri, Fatehpura Circle, Udaipur - 313001 • Guru nanak institute, NH - 1 A, Udhampur, J & K - 182101 • Adjacent to our existing Office at 109, First Floor, Siddhi Vinayak Trade Center, Shahid Park, Ujjain - 456010 • 103, Aries Complex, Bpc Road, Off R.C. Dutt Road, Alkapuri, Vadodara, Gujarat - 390007 • 3rd floor, Gita Nivas, Opp Head Post Office, Halar Cross Lane Valsad, Gujarat - 396001 • 208, Second Floor, HEENA ARCADE, Opp. Tirupati Tower, Near G.I.D.C. Char Rasta, Vapi, Gujarat - 396195 • Office No. 1, Second Floor, Bhawani Market, Building No. D - 58 / 2 - A1, Rathyatra Beside Kuber Complex, Varanasi, Uttarpradesh - 221010 • No. DU 8, Upper Ground Floor, Behind Techoclean Clinic, Suvidha Complex Near ICICI Bank, Vasco, Goa - 403802 • BSEL Tech Park, B - 505, Plot No. 39 / 5 & 39 / 5 A, Sector 30A, Opp.Vashi Railway Stationm Vashi, Navi Mumbai - 400705 • Door No. 86, BA Complex, 1st Floor Shop No 3, Anna Salai (Officer Line), Tollgate, Vellore - 632 001 • 40 - 1 - 68, Rao & Ratnam Complex, Near Chennupati Petrol Pump, M.G. Road, Labbipet, Vijayawada, Andhra Pradesh - 520010 • Door. No. 4 - 8 - 73, Beside Sub Post Office, Kothagraharam, Vizianagaram, Andhra Pradesh - 535001 • Flat No. GF2, D. No. 47 - 3 - 2 / 2, Vigneswara Plaza, 5th Lane, Dwarakanagar, Visakhapatnam, Andhra Pradesh - 530016 • H. No. 2 - 4 - 641, F - 7, First Floor, A. B. K Mall, Old Bus Depot Road, Ramnagar, Hanamkonda, Warangal, Telangana - 506001 • Opp. Raman Cycle Industries, Krishna Nagar, Wardha, Maharashtra - 442001 • Second Floor, AFFAS Building, Kalpetta, Wayanad - 673121 • 124 - B / R, Model Town Yamunanagar, Yamuna Nagar, Haryana - 135001 • Pushpam, Tilakwadi, Opp. Dr. Shrotri Hospital, Yavatmal, Maharashtra, 445001 All the authorised MFUI POS designated by MFUI from time to time shall be the Official Points of Acceptance of Transactions. In addition to the same, Investors can also submit the transactions electronically on the online transaction portal of MFUI (www.mfuonline.com). To know more about MFU and the list of authorised MFUI POS, please visit the MFUI website (www.mfuindia.com). Website / Electronic modes – Angel One AMC shall accept transactions through its website (https://investor.angelonemf.com). Transactions shall also be accepted through other electronic means Page 60 of 61including through secured internet sites operated by CAMS with specified channel partners (i.e. distributors) with whom AMC has entered into specific arrangements. The servers of Angel One AMC and CAMS, where such transactions shall be sent shall be the official point of acceptance for all such online / electronic transaction facilities offered by the AMC. NSE MFSS / BSE STAR / ICEX - Eligible Brokers/Clearing Members/Depository Participants / Distributors will be considered as the Official Point of Acceptance for the transactions through NSE MFSS, BSE STAR and ICEX platforms. MFCentral as Official Point of Acceptance: For enhancing Investors’ experience in Mutual Fund transactions / service requests, the Qualified RTAs (QRTA’s), Kfin Technologies Private Limited (Kfintech) and Computer Age Management Services Limited (CAMS) have jointly developed MFCentral - A digital platform for Mutual Fund Investors. MFCentral is created with an intent to be a one stop portal / mobile app for all Mutual fund investments and service- related needs that significantly reduces the need for submission of physical documents by enabling various digital / phygital services to Mutual fund Investors across fund houses subject to applicable Terms & Conditions of the Platform. MFCentral may be accessed using https://mfcentral.com/ Any registered user of MFCentral, requiring submission of physical document as per the requirements of MFCentral, may do so at any of the designated Investor Service Centres or collection centres of Kfintech or CAMS. ************************************************************************************** Page 61 of 61