Canara Robeco Banking and Financial Services Fund

SCHEME INFORMATION DOCUMENT SECTION I CANARA ROBECO BANKING AND FINANCIAL SERVICES FUND (An open-ended equity scheme investing in Banking and Financial Services Sector) < C.S.O. 1> Scheme Code: <Will be updated at the time of launch> This product is suitable for Scheme Riskometer < C.S.O. 3> Benchmark Riskometer# investors who are seeking*: ▪ Long term capital appreciation ▪ Investments predominantly in equity and equity related instruments of entities engaged in banking and financial services sector. As per AMFI Tier I Benchmark S.O.9 i.e.: Nifty Financial Services Index (TRI) <C.S.O.25> *Investors should consult their financial advisers, if in doubt about whether the product is suitable for them. Note: 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. #The benchmark riskometer is based on the evaluation of the portfolio data as of December 31, 2025. Offer for Units of Rs. 10 each for cash during the New Fund Offer and Continuous offer for Units at NAV based prices. New Fund Offer Opens on: ____________ New Fund Offer Closes on: ____________ Scheme re-opens on: ____________ Name of Mutual Fund: Canara Robeco Mutual Fund Name of Asset Management Company: Canara Robeco Asset Management Company Ltd. CIN of Asset Management Company: L65990MH1993PLC071003 Name of the Trustee Company: CRMF Trustee Private Limited CIN of Trustee Company: U66301MH2024PTC433040 Address: Canara Robeco Asset Management Company Ltd. Construction House, 4th Floor, 5, Walchand Hirachand Marg, Ballard Estate, Mumbai - 400 001. Tel. No. (022) 66585000, 66585085-86, Fax: 6658 5012/13 E-Mail: crmf@canararobeco.com Website: www.canararobeco.com 1The particulars of the Scheme have been prepared in accordance with 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 prospective 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 Services Centres/Website/Distributors or Brokers. The investors are advised to refer to the Statement of Additional Information (SAI) for details of Canara Robeco Mutual Fund, Standard Risk Factors, Special Considerations, Tax and Legal issues and general information on www.canararobeco.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 ____________. 2TABLE OF CONTENTS PARTICULARS PAGE NO. SECTION I PART I. HIGHLIGHTS/SUMMARY OF THE SCHEME 4 PART II. INFORMATION ABOUT THE SCHEME 15 A. HOW WILL THE SCHEME ALLOCATE ITS ASSETS? 15 B. WHERE WILL THE SCHEME INVEST? 20 C. WHAT ARE THE INVESTMENT STRATEGIES? 20 D. HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE? 24 E. WHO MANAGES THE SCHEME? 25 F. HOW IS THE SCHEME DIFFERENT FROM EXISTING SCHEMES OF THE 26 MUTUAL FUND? G. HOW HAS THE SCHEME PERFORMED? 27 H. ADDITIONAL SCHEME RELATED DISCLOSURES 27 PART III- OTHER DETAILS 28 A. COMPUTATION OF NAV 28 B. NEW FUND OFFER (NFO) EXPENSES 29 C. ANNUAL SCHEME RECURRING EXPENSES 29 D. LOAD STRUCTURE 32 E. REQUIREMENT OF MINIMUM INVESTORS IN THE SCHEME 33 SECTION II I. INTRODUCTION 34 A. DEFINITIONS/INTERPRETATION 34 B. RISK FACTORS 34 C. RISK MITIGATION STRATEGIES 42 II. INFORMATION ABOUT THE SCHEME: 44 A. WHERE WILL THE SCHEME INVEST? 44 B. WHAT ARE THE INVESTMENT RESTRICTIONS? 46 C. FUNDAMENTAL ATTRIBUTES 53 D. OTHER SCHEME SPECIFIC DISCLOSURES 54 III. OTHER DETAILS 77 A. PERIODIC DISCLOSURES 77 B. TRANSPARENCY/NAV DISCLOSURE 79 C. TRANSACTION CHARGES AND STAMP DUTY 80 D. ASSOCIATE TRANSACTIONS 80 E. TAXATION 80 F. RIGHTS OF UNITHOLDERS 82 G. LIST OF OFFICIAL POINTS OF ACCEPTANCE 82 H. PENALTIES, PENDING LITIGATION OR PROCEEDINGS, FINDINGS OF 82 INSPECTIONS OR INVESTIGATIONS 3PART I. HIGHLIGHTS/SUMMARY OF THE SCHEME Sr. Title Description No. I. Name of the Scheme Canara Robeco Banking and Financial Services Fund II. Category of the Scheme Sectoral Fund III. Scheme type An open-ended equity scheme investing in Banking and Financial Services Sector. IV. Scheme Code < C.S.O. 7> Will be updated at the time of launch. V. Investment Objective The objective of the scheme is to generate long term capital < C.S.O. 5> appreciation by investing predominantly in equity and equity related instruments of entities engaged in the banking and financial services sector. There is no assurance that the investment objective of the Scheme will be achieved. VI. Liquidity/listing details The Scheme will offer Units for purchase and redemption at applicable NAV on all Business Days on an ongoing basis commencing not later than 5 Business Days from the date of allotment. Under normal circumstances, the AMC will transfer redemption or repurchase proceeds to the unitholders within 3 working Days from the date of redemption or repurchase. However, in case of exceptional circumstances prescribed by AMFI vide it’s letter no. AMFI/35P/ MEM-COR/ 74 / 2022-23 dated January 16, 2023, in consultation with SEBI, redemption or repurchase proceeds shall be transferred / dispatched to Unitholders within the time frame prescribed for such exceptional circumstances. Please refer SAI for further details. The Units of the Scheme are not proposed to be listed on any stock exchange. However, the AMC/Trustee reserves the right to list the Units of the Scheme as and when the AMC/Trustee considers it necessary in the interest of Unit holders of the Scheme. S.O.9 VII. Benchmark (Total Return As per AMFI Tier I Benchmark: Index) <C.S.O.25> Nifty Financial Services Index (TRI) The Scheme will be benchmarked to the Total Returns Variant of the Index. Justification for use of Benchmark: Nifty Financial Services Index is designed to reflect the behaviour and performance of the Indian financial market which includes banks, financial institutions, housing finance, insurance 4companies and other financial services companies. The Scheme is being benchmarked against the Index mentioned above, since the Index is most suited for comparing performance of the Scheme. Further, the above benchmark is in accordance with paragraph 1.9 of SEBI Master Circular dated June 27, 2024 for Mutual Funds on ‘Guiding Principles for bringing uniformity in Benchmarks of Mutual Fund Schemes’. The Trustee reserves the right to change the benchmark for evaluation of performance of the Scheme in conformity with the investment objective of Scheme and/or as prescribed by SEBI/AMFI from time to time, in accordance with applicable regulatory guidelines. VIII. NAV Disclosure The AMC will calculate and disclose the first NAV of the Scheme within 5 (five) Business Days from the date of allotment. S.O.17 (a) Thereafter, the AMC will calculate the NAV of the Scheme on every Business Day. The AMC shall prominently disclose the NAVs of the Scheme under a separate head on the website of the Fund (www.canararobeco.com) and on the website of AMFI (www.amfiindia.com) before 11.00 p.m. on every Business Day. For further details, refer Section II. IX. Applicable timelines Timeline for - Dispatch of redemption proceeds: The AMC shall dispatch redemption proceeds within 3 Working Days of receiving a valid redemption request. In case of exceptional situations listed in AMFI letter No. AMFI/35P/MEM-COR/74/2022-23 dated January 16, 2023, redemption payment would be made within the permitted additional timelines. Please refer SAI for further details. Dispatch of Income Distribution cum Capital Withdrawal (IDCW): IDCW, if declared, shall be paid to the unitholders within 7 working days from the record date. X. Plans and Options The Scheme offers following two plans: Plans/Options and sub - Regular Plan options under the Scheme - Direct Plan Regular Plan is for investors who wish to route their investment through any distributor. Direct Plan is for investors who wish to invest directly without routing the investment through any distributor. Regular and Direct Plans offer the following Options: (a) Growth Option 5(b) Income Distribution cum Capital Withdrawal (IDCW) Option - Reinvestment of Income Distribution cum Capital Withdrawal Option - Payout of Income Distribution cum Capital Withdrawal Option Both Regular Plan & Direct Plan shall have a common portfolio. Default option: In case the investor fails to specify the preference, it would be construed that the investor has opted for Growth Option. In case of valid applications received without indicating any choice of option under Income Distribution cum Capital Withdrawal Option, it will be considered as Reinvestment of Income Distribution cum Capital Withdrawal Option and processed accordingly. For detailed disclosure on default plans and options, kindly refer SAI. XI. Load Structure Exit Load: 1% - if redeemed/switched out above 12% of allotted units within 365 days from the date of allotment. Nil - if redeemed/switched out upto 12% of allotted units within 365 days from the date of allotment. Nil - if redeemed/switched out after 365 days from the date of allotment. The AMC reserves the right to change / modify the Load structure of the Scheme, subject to maximum limits as prescribed under the SEBI (Mutual Funds) Regulations and circulars issued thereunder from time to time. XII. Minimum Application During NFO and on Continuous basis Amount/switch in • Lump sum Investment Purchase: Rs. 5,000 and multiples of Re. 1 thereafter. • Systematic Investment Plan (SIP) For Monthly frequency – Rs. 1,000 and in multiples of Re. 1 thereafter For Quarterly frequency – Rs. 2,000 and in multiples of Re. 1 thereafter • Systematic Transfer Plan (STP) 6For Daily/Weekly/Monthly frequency – Rs 1,000 and in multiples of Re 1 thereafter For Quarterly frequency – Rs 2,000 and in multiples of Re 1 thereafter • Systematic Withdrawal Plan (SWP) For Monthly frequency – Rs. 1,000 and in multiples of Re. 1 thereafter For Quarterly frequency – Rs. 2,000 and in multiples of Re. 1 thereafter. For Annual Frequency – Rs. 2,000 and in multiples of Re. 1 thereafter Note: Minimum application amount mentioned above shall not be applicable to the mandatory investments made in the Scheme pursuant to paragraph 6.10 of SEBI Master Circular dated June 27, 2024 for Mutual Funds. XIII. Minimum Additional Rs. 1,000 and multiples of Re. 1 thereafter Purchase Amount XIV. Minimum Rs. 1,000/- and in multiples of Re. 1/- thereafter or the account Redemption/switch out balance, whichever is lower. amount XV. New Fund Offer Period NFO opens on: _________________ This is the period during NFO closes on: _________________ which a new scheme sells its units to the investors. New Fund Offer period shall be kept open for a minimum period <C.S.O. 34> of 3 working days. The Trustees reserves the right to extend the closing date, subject to the condition that the New Fund Offer shall not be kept open for more than 15 days. Any changes in dates will be published through Notice cum Addendum on the AMC website i.e. www.canararobeco.com. XVI. New Fund Offer Price During the New Fund Offer period, the units of the Scheme will This is the price per unit that be sold at face value i.e. Rs. 10/- per unit. the investors have to pay to invest during the NFO. XVII. Segregated portfolio/side In case of a credit event at issuer level and to deal with liquidity pocketing disclosure risk, the AMC may create a segregated portfolio of debt and < C.S.O.53> money market instruments under the Scheme in compliance with Clause 4.4 of SEBI Master Circular for Mutual Funds dated June 27, 2024, as amended from time to time. Creation of Segregated portfolio is optional and is at the discretion of the AMC. For details, kindly refer SAI. 7XVIII. Swing pricing disclosure Not Applicable as this Scheme is an equity Scheme. XIX. Stock lending/Short selling The Scheme may engage in securities lending within the framework relating to securities lending and borrowing specified by SEBI. The Scheme shall not indulge in short selling. For details, kindly refer SAI. XX. How to Apply and other Investors should apply through a common application details <C.S.O. 35> form/online. Application Form and Key Information Memorandum may be obtained from the offices of AMC or Investor Services Centers of the Registrar or distributors or can be downloaded from website: www.canararobeco.com. The list of the Investor Service Centres (ISCs)/Official Points of Acceptance (OPAs) of the Mutual Fund are also provided on the website of the AMC and on the back cover of the Scheme Information Document and Key Information Memorandum. Investors are also advised to refer to Statement of Additional Information before submitting the application form. For further details, refer section II. XXI. Investor services Contact details for general service requests: Investors can lodge any service request at Toll-Free No. 1800- 209-2726 or can send an email at crmf@canararobeco.com. Contact details for complaint resolution: Investors can lodge a complaint at Toll-Free No. 1800-209-2726 or can send an email at crmf@canararobeco.com. Alternatively, investor can contact at any of the below given details for lodging of the complaints: KFin Technologies Limited; 301, Centrium, 3rd Floor, 57, Lal Bahadur Shastri Road, Nav Pada, Kurla (West) Mumbai – 400 070, Maharashtra Tel No.: 022 4617 0911 Email : crmf@kfintech.com Website: www.kfintech.com. Or, Mr. N.R. Sudarshan, Head - Mid Office and Investor Relations Officer – Mutual Fund, Canara Robeco Asset Management Co. Ltd. 4th Floor, Construction House, 5, Walchand Hirachand Marg, Ballard Estate, Mumbai – 400 001; Tel No. (022) 6658 5000 Fax (022) 6658 5012/13; E-Mail: iro@canararobeco.com. XXII. Specific attribute of the Not Applicable. The Scheme has no such specific attributes. scheme (such as lock in, duration in case of target maturity scheme/close ended schemes) (as applicable) 8XXIII. Special product/facility Brief information about the Special Products / Facilities available available during the NFO under the Scheme are given below. Investors are requested to and/or on ongoing basis refer the SAI for complete details including terms and conditions of each special product/ facility: Option of Investment in a Staggered manner (Available only during the New Fund Offer period) This Facility provides an option of staggered investment to investor during the NFO (4 equal instalments from source Schemes to NFO) of which the first instalment would be during the NFO period comprising of 25% of total amount to be invested while the remaining 3 equal instalments on 10th of every month as specified date. *Source Fund includes the following funds (Canara Robeco Overnight Fund, Canara Robeco Liquid Fund, Canara Robeco Ultra Short Term Fund, Canara Robeco Savings Fund) Auto Switch facility (Available only during the New Fund Offer period): During the NFO period, the investors can avail the Auto Switch Facility to switch units from the debt schemes of Canara Robeco Mutual Fund at the specified date in the Scheme which will be processed on the last date of the NFO. The provisions of minimum investment amount, applicable NAV and cut-off timing shall also be applicable to the Auto Switch facility. However, CRAMC reserves the right to extend or limit the said facility on such terms and conditions as may be decided from time to time. Along with the above, facility like Systematic Investment Plan (SIP), will also be available during NFO; the details of which is stated below. Brief information about the Special Products / Facilities available during ongoing basis under the Scheme are given below: • Systematic Investment Plan (SIP) A Systematic Investment Plan (SIP) is a facility offered by Canara Robeco Mutual Fund to the investors to invest in a disciplined manner. Applicants can avail of SIP facility by filling up the relevant application form available on our website (www.canararobeco.com) or visit nearest sales office of AMC / Investor’s Service Centre of Registrar viz. KFin Technologies Limited. • SIP Top -Up Facility It is a facility wherein an investor who is enrolling for SIP has an option to increase the amount of the SIP instalment by a 9fixed amount at pre-defined intervals. Thus, an investor can progressively start increasing the amount invested, providing an option to increase the investment corpus in a hassle-free manner. • Micro SIP In accordance with regulatory notification and guidelines issued, where investments in mutual fund schemes [including investments in Systematic Investment Plan (MICRO SIP)] by investor in a rolling 12 month period or in a financial year i.e. April to March does not exceed Rs 50,000/-, such investments shall be exempted from the requirement of PAN. However, requirements of Know Your Customer (KYC) shall be mandatory. Accordingly, investors seeking the above exemption for PAN still need to submit the KYC Acknowledgement, irrespective of the amount of investment. • Pause facility under Systematic Investment Plan (SIP) It is a facility wherein an investor has an option to stop their SIP temporarily (at a folio level) for a specified number of instalments. Instructions for ‘Pause’ can be given by filling up ‘Canara Robeco Mutual Fund - SIP Pause Facility Form’. • National Automated Clearing House Facility (NACH) Investors can enroll for investments in Systematic Investment Plan (SIP) through National Automated Clearing House (NACH). This is a centralized system, launched by National Payment Corporation of India (NPCI) for consolidation of multiple Electronic Clearing Service system. NACH facility can be availed only if the Investor’s Bank is a participating Bank in NACH Platform and subject to Investors Bank accepting NACH Registration mandate. • Systematic Transfer Plan (STP) STP is a facility wherein a unit holder of a Canara Robeco Mutual Fund scheme can opt to transfer a fixed amount or capital appreciation amount at regular intervals to another scheme of Canara Robeco Mutual Fund. • Systematic Withdrawal Plan (SWP) SWP allows an investor to withdraw a certain amount of money at regular intervals. This helps in creating regular flows of income from the initial investments. • Transactions through Stock Exchange Platforms for Mutual Funds 10All trading Members of Bombay Stock Exchange (BSE) and National Stock Exchange (NSE), who are registered with AMFI as Mutual Fund Advisors offering the facility of purchase and redemption of units of Schemes of Canara Robeco Mutual Fund through stock Exchange platforms are the Official Acceptance Points. • Transaction through MF Utilities India Private Limited MF Utility (“MFU”) is a shared services initiative of various Asset Management Companies under the aegis of Association of Mutual Funds in India (“AMFI”), which acts as a transaction aggregation portal for transacting in multiple Schemes of various Mutual Funds with a single form/transaction request and a single payment instrument/instruction. • Transactions executed through Channel Distributors Investors may enter into an agreement with certain distributors (with whom AMC also has a tie up) referred to as "Channel Distributors" who provide the facility to investors to transact in units of mutual funds through various modes such as their website / other electronic means or through Power of Attorney in favour of the Channel Distributor, as the case may be. Under such arrangement, the Channel Distributors will aggregate the details of transactions (viz. subscriptions/ redemptions/ switches) of their various investors and forward the same electronically to the AMC / RTA for processing on daily basis as per the cut-off timings applicable to the relevant schemes. • Online / Electronic transactions Investors can undertake Purchase / Redemption / Switch transactions and avail of such other online facilities as provided by Canara Robeco Mutual Fund, from time to time through our official website www.canararobeco.com or through our Mobile App “Canara Robeco MF Investor App” which are the official point of acceptance for electronic transactions and through other secured internet sites of specified banks, financial institutions, etc. with whom AMC has entered or may enter into specific arrangements for providing online facility. Canara Robeco Mutual Fund has designated MF Central - a digital platform for Mutual Fund investors as its Official Point of Acceptance (“DISC” – Designated Investor Service Centre). MF Central may be accessed using https://mfcentral.com and through MF Central Mobile App. 11The uniform cut off time as prescribed under the SEBI (Mutual Funds) Regulations, 1996 and as mentioned in Scheme Information Document (“SID”) /Key Information Memorandum (“KIM”) of the respective schemes of the CRMF will be applicable for transactions undertaken through the aforesaid platforms. • One Time Bank Mandate (OTBM) Facility One Time Bank Mandate (OTBM) facility enables the investors to register a one-time bank mandate(s). Through this facility, Investors can authorize Canara Robeco Mutual Fund to honour any nature of investment instructions i.e., be it lumpsum, additional investment or periodic investments via Systematic Investment Plans etc. To avail this facility, Investors may furnish the required details by duly filling the “One Time Bank Mandate Form”. • Transfer of Income Distribution cum Capital Withdrawal Plan Through this facility investors can opt to automatically invest the IDCW (as reduced by the amount of applicable statutory levy) declared by the eligible Source Scheme into another Scheme of Canara Robeco Mutual Fund. The Facility is available only for units held / to be held in Non - demat Mode in the source and the target Scheme. • Goal SIP Goal SIP is a feature whereby an investor registering an SIP can choose to tag a ‘Goal’ against the SIP. Goals include retirement planning (as default option), child’s education, wealth creation, child’s marriage, home, car, vacation, tax saving or others (which the investor can define). This feature aims to help an investor monitor the progress of the goal tagged to the SIP. The Goal SIP Feature also offers the flexibility to the investor to name the goal, apart from selecting the goal purpose. This feature is available in both, offline (through ‘Goal SIP Form’ available on the AMC’s website) as well as online mode (through the AMC’s Investor and Distributor Portals and such other portals/platforms on which the feature would be made available from time to time). This feature is designed only to provide a better investment experience to the investors and to help the investors track the progress of their goals. Investors are requested to note that this feature to tag a Goal against an SIP is just a way to categorize investments based on goals, and it does not assure any return or provide any guarantee that the investor will achieve those goals. All the other requirements, terms and conditions applicable to an SIP shall be applicable to Goal SIP. 12• Facility to submit financial transactions through email in respect of Non-Individual Investors Under this facility, Non-Individual Investors can submit transactions to a designated email ID of the Fund which is corporate@canararobeco.com (“Designated Email ID”), subject to such terms and conditions as stated in the SAI. • WhatsApp Chatbot Facility WhatsApp Chatbot Facility shall be available for individual investors under existing folio(s) held with Canara Robeco Mutual Fund (“the Fund”). Through the Facility, eligible investors shall be allowed to transact in the Schemes of the Fund and avail other additional services. To avail the Facility, investors will have to save the number “+91 92892 22157” (“Designated Number”) of the Fund on their mobile phones and send a “Hi” on WhatsApp to the Designated Number through their registered mobile number. For further details regarding the Facility, kindly refer the Statement of Additional Information (SAI). For further details of above special products / facilities including the terms and conditions, kindly refer to Statement of Additional Information (SAI). XXIV. Weblink This is a new Scheme and therefore, the requirement of following disclosures are currently not applicable for the Scheme. The information/disclosure as and when applicable, shall be updated in the below mentioned links post launch of the Scheme. Total Expense Ratio (TER) for last 6 months and Daily TER: https://www.canararobeco.com/expense-ratio Scheme Factsheet: https://www.canararobeco.com/documents/forms- downloads/forms-information-documents/information- documents/factsheets/ 13DUE DILIGENCE BY THE ASSET MANAGEMENT COMPANY < C.S.O.55> S.O.24 It is confirmed that: a) The Draft 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. b) 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. c) 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. d) 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. e) The contents of the Scheme Information Document including figures, data, yields, etc. have been checked and are factually correct. f) A confirmation that the AMC has complied with the compliance checklist applicable for Scheme Information Documents and other cited deviations/ that there are no deviations from the regulations. S.O. 22 g) 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. S.O. 25 h) The Trustees have ensured that Canara Robeco Banking and Financial Services Fund approved by them is a new product offered by Canara Robeco Mutual Fund and is not a minor modification of any existing scheme/fund/product. Date: December 24, 2025 Sd/- Place: Mumbai Name: Ms. Akshata Shenoy Designation: Chief Compliance Officer Canara Robeco Asset Management Company Ltd. (Investment Manager for Canara Robeco Mutual Fund) 14PART II. INFORMATION ABOUT THE SCHEME A. HOW WILL THE SCHEME ALLOCATE ITS ASSETS? S.O.14 This includes the asset allocation table giving broad classification of assets and indicative exposure level in percentage terms. Under normal circumstances, the asset allocation of the Scheme will be as follows: <C.S.O.13> Indicative allocations Instruments (% of total assets) Minimum Maximum Equity and Equity related Instruments of entities engaged in 80% 100% banking and financial services sector Equity and Equity related instruments of entities other than above 0% 20% Debt and Money Market Securities 0% 20% Units issued by InvITs 0% 10% Investment in Derivatives, including Equity and Debt Derivatives, would be up to 50% of the Net Assets of the Scheme. The Scheme may take derivatives position based on the opportunities available subject to the guidelines issued by SEBI from time to time and in line with the overall investment objective of the Scheme. These may be taken to hedge the portfolio, rebalance the same or to undertake any other strategy as permitted under the SEBI Regulations. Exposure by the Scheme in derivatives shall be in accordance with paragraph 12.24 and 12.25 of SEBI Master Circular for Mutual Funds dated June 27, 2024, as may be amended from time to time. Debt exposure includes securitized debt & debt derivatives. In accordance with paragraph 12.24 of SEBI Master Circular for Mutual Funds dated June 27, 2024, the cumulative gross exposure through equities, equity related instruments including REITs, debt, money market instruments, derivatives (including fixed income derivatives), repo transactions in corporate debt securities, Infrastructure Investment Trusts (InvITs), other permitted securities/assets and such other securities/assets as may be permitted by SEBI from time to time shall not exceed 100% of the net assets of the Scheme. However, cash or cash equivalents with residual maturity of less than 91 days shall be treated as not creating any exposure. SEBI, vide its letter dated November 3, 2021, has clarified that Cash Equivalent shall consist of the following securities having residual maturity of less than 91 days: <C.S.O.14 and 17> • Government Securities, • T-Bills, and • Repo on Government Securities. 15Indicative Table (Actual instrument/percentages may vary subject to applicable SEBI circulars) <C.S.O. 19> Type of Sl. no Percentage of exposure Circular references Instrument The stock lending done by the Scheme (if any) shall not exceed 20% of the net Securities assets of the Scheme and not more Paragraph 12.11 of SEBI Master 1. Lending than 5% of the net assets to any single Circular dated June 27, 2024 approved intermediary / counterparty (broker) as on the date of such lending. Derivatives (for hedging purposes, portfolio The Scheme may invest up to 50% of Net rebalancing, Assets of the Scheme in derivatives equity (equity and debt derivatives) for derivatives for hedging purpose. other than 2. - hedging The exposure of the Scheme to equity purposes or derivatives for other than hedging derivatives for purpose shall not exceed 20% of Net such other Assets of the Scheme. purpose as may be permitted from time to time) <C.S.O.20> Exposure by the Scheme in Securitized S.O.4 3. Securitized Debt Debt shall not exceed 20% of the Net - Assets of the Scheme. The Scheme intends to invest up to US$ 100 million in overseas securities. The said limit shall be valid for a period of six months from the date of closure of NFO. Thereafter the unutilized limit, if any, will not be available to the Scheme Overseas for investment in overseas securities Paragraph 12.19 of SEBI Master Securities 4. and will be available towards unutilized Circular for Mutual Funds dated <C.S.O.15 and industry wide limits. June 27, 2024. 16> Further, on an ongoing basis, the AMC is allowed to invest in overseas securities upto 20% of the average Asset Under Management (‘AUM’) in overseas securities of the previous three calendar months subject to 16Type of Sl. no Percentage of exposure Circular references Instrument maximum limit of US$ 300 Million per Mutual Fund. The Scheme may invest up to US $ 100 million in foreign securities as per SEBI Master Circular for Mutual Funds dated June 27, 2024. Investment in Overseas Securities shall be subject to the investment restrictions specified by SEBI / RBI from time to time. Clause 13 of the Seventh The scheme shall invest not more than Schedule of the SEBI (Mutual 5. InVITS 10% of its NAV in the units of InvIT. Funds) Regulations, 1996, as amended from time to time. Debt The Scheme will not invest in said instruments security. with special features (AT1 6. - and AT2 Bonds) <C.S.O.18> The investment of the Scheme in the following instruments shall not exceed 10% of the debt portfolio of the Scheme and the group exposure in such instruments shall not exceed 5% of the debt portfolio of the Scheme: Debt a) Unsupported rating of debt instruments instruments (i.e. without factoring- having in credit enhancements) is below Paragraph 12.3 of SEBI Master 7. Structured investment grade; and Circular dated June 27, 2024 Obligations / Credit b) Supported rating of debt Enhancements instruments (i.e. after factoring-in credit enhancement) is above investment grade. Investment in debt instruments, having credit enhancements backed by equity shares directly or indirectly, shall have a minimum cover of 4 times, 17Type of Sl. no Percentage of exposure Circular references Instrument considering the market value of such shares. Repo / reverse The gross exposure of the Scheme to repo repo transactions in corporate debt Paragraph 12.18 of SEBI Master 8. transactions in securities shall not be more than 10% Circular dated June 27, 2024 corporate debt of the net assets of the Scheme. securities The Scheme may invest in another Scheme under same asset management company or any another mutual fund without charging any fees, Clause 4 of the Seventh Schedule provided that aggregate inter scheme Mutual Fund of the SEBI (Mutual Funds) 9. investment made by all schemes under units Regulations, 1996, as amended the same management or in Schemes from time to time. under the management of any other asset management company which shall not exceed 5% of the net asset value of the mutual fund. Exposure by the Scheme in TREPS shall not exceed 20% of the Net Assets of Triparty Repos 10. the Scheme subject to the asset - (TREPS)^ allocation limit for Debt and Money Market Instruments. Credit Default The Scheme will not invest in said 11. Swaps - security. <C.S.O.18> Short Selling The Scheme shall not indulge in Short 12. - <C.S.O.18> Selling of securities. Writing Covered Call The Scheme does not intend to write 13. - Option Covered Call Options. <C.S.O.18> Short Term The Scheme shall park not more than Paragraph 12.16 of SEBI Master deposits of 15% of its net assets in short term Circular dated June 27, 2024 Scheduled deposits of all scheduled commercial 14. Commercial banks put together. This limit however Bank (Pending may be raised to 20% with prior Deployment) approval of the Trustees. ^ The exposure to TREPS may exceed the limit specified above at the time of building the portfolio post the new fund offer period and subsequently pending deployment of new inflows received in the Scheme. 18S.O.14 Changes in Investment Pattern: The above asset allocation pattern is not absolute and can vary depending upon the AMC’s perception of the markets. The asset allocation pattern indicated above may thus be altered on defensive considerations. Subject to the SEBI Regulations, the asset allocation pattern of the Scheme indicated above may change from time to time, keeping in view market conditions, market opportunities, applicable regulations and political and economic factors. It must be clearly understood that the percentages stated above are only indicative and not absolute. These proportions can vary depending upon the perception of the Investment Manager; the intention being at all times to seek to protect the interests of the Unit holders. Such changes in the investment pattern will be for short term and for defensive consideration only. Rebalancing due to Short Term Defensive Consideration: <C.S.O.23 and 24> Pursuant to Paragraph 1.14.1.2 of SEBI Master Circular for Mutual Funds dated June 27, 2024, the tentative portfolio break-up mentioned above with minimum and maximum asset allocation can be altered for a short- term period on defensive considerations. In this event where the asset allocation is falling outside the limits specified in the asset allocation table due to defensive considerations, the Scheme will rebalance the portfolio within thirty (30) calendar days from the date of deviation. Rebalancing due to Passive Breaches: <C.S.O.22 and 24> Pursuant to paragraph 2.9 of SEBI Master Circular for Mutual Funds dated June 27, 2024 read with SEBI Circular no. SEBI/HO/IMD/PoD2/P/CIR/2025/92 dated June 26, 2025, as may be amended from time to time, in the event of passive breaches (occurrence of instances not arising out of omission and commission of the AMC), the Fund Manager will rebalance the portfolio within thirty (30) business days. However, if market conditions do not permit the Fund Manager to rebalance the portfolio of the Scheme within the stipulated period of thirty (30) business days, justification in writing including details of efforts taken to rebalance the portfolio for the same shall be provided to the Investment Committee. The Investment Committee shall then decide on the course of action and if they so desire can extend the timelines up to sixty (60) business days from the date of completion of mandated rebalancing period. The AMC shall comply with the requirements prescribed under clause 2.9 of the SEBI Master Circular for Mutual Funds dated June 27, 2024 as may be amended from time to time. It may please be noted that the AMC shall adhere to all the SEBI guidelines regarding the rebalancing of the asset allocation as stipulated from time to time. Deployment of Funds collected in New Fund Offer (NFO) period As per Regulation 35(5) of SEBI (Mutual Funds) Regulation, 1996 and SEBI Circular no. SEBI/HO/IMD/IMD- PoD-1/P/CIR/2025/23 dated February 27, 2025, the AMC shall deploy the funds garnered in the NFO within 30 business days from the date of allotment of units. In an exceptional case, if the AMC is not able to deploy the funds in 30 business days, reasons in writing, including details of efforts taken to deploy the funds, shall be placed before the Investment Committee of the AMC. The Investment Committee may extend the timeline by 30 business days, while also making recommendations on how to ensure deployment within 30 business days going forward and monitoring the same. The Investment Committee shall examine the root cause for delay in deployment before granting approval for part or full extension. Further, in case the funds are not deployed as per the asset allocation 19mentioned above as per the aforesaid mandated plus extended timelines, the AMC shall comply with the restrictions, reporting and disclosure requirements as specified in the aforesaid SEBI Circular dated February 27, 2025, as amended from time to time. S.O.15 B. WHERE WILL THE SCHEME INVEST? < C.S.O. 29> The corpus of the Scheme will be invested in a portfolio of Equity and Equity Related Instruments including units issued by REITs, Debt and Money Market Instruments and units issued by InvITs and Schemes of mutual funds, subject to the asset allocation pattern of the Scheme. Further, pending deployment of funds of the Scheme in securities in terms of the investment objective, and for margin purposes, the AMC may park the funds of the Scheme in short term deposits of scheduled commercial banks, subject to the guidelines issued by SEBI from time to time. The securities/ instruments in which the Scheme shall invest include but are not limited to the following: • Equity and equity related instruments of entities engaged in the Banking and Financial Services Sector and other than engaged in the Banking and Financial Services Sector. Equity related instruments also include units issued by REITs. • Debt Instruments (including Debt instruments having Structured Obligations / Credit Enhancements, Securitized Debt and Pass through Certificate (PTC)) • Money Market Instruments including TREPS, Repo/ reverse repo transactions in corporate debt securities etc. • Derivatives (i.e. Equity and Fixed Income Derivatives) • Units issued by InVITS • Overseas Securities • Units of MF schemess • Short Term deposits of Scheduled Commercial Banks The Scheme may participate in securities lending as permitted under the Regulations. The securities mentioned above could be listed, unlisted, privately placed, secured, unsecured, rated or unrated and of any maturity. The securities may be acquired through initial public offerings (IPOs), secondary market operations, private placement or rights offers. All investments in securities whether privately placed or otherwise will be in line with SEBI guidelines as applicable and the asset allocation pattern, investment objectives and policies of the Scheme. Investment in unrated securities will be in accordance with SEBI guidelines as applicable. Investment in overseas securities shall be made in accordance with the requirements stipulated by SEBI and RBI from time to time. Detailed definitions and applicable regulations/ guidelines for each instrument are included in Section II. Inter Scheme Transfers (“IST”) of Securities <C.S.O.30> As per the provisions of Paragraph 12.30 of SEBI Master Circular dated June 27, 2024 for Mutual Funds, transfers of securities from one scheme to another scheme in the same mutual fund is allowed only if such transfers are done at the prevailing market price for quoted instruments on spot basis and the securities so transferred are in conformity with the investment objective of the scheme to which such transfer has been made. C. WHAT ARE THE INVESTMENT STRATEGIES? <C.S.O.27> S.O.7 The Scheme will be managed actively in line with the investment objective and asset allocation pattern of the Scheme. The objective of the Scheme is to generate long-term capital appreciation from a portfolio 20that is invested predominantly in equity and equity related securities of entities engaged in banking & financial services sector. Being a sectoral fund, the Scheme will invest minimum 80% of its net assets in equity and equity related instruments of entities engaged in Banking & Financial Services Sector in accordance with the sector list provided by AMFI. Banking and Financial Services Sector may include but shall not be limited to: • Banks • Non-Banking Finance Companies • Housing Finance Companies • Micro Finance Companies • Stock Broking & Allied Entities, • Asset Management Company(s), • Depositories • Credit Rating Agencies • Clearing Houses, Registrar & Transfer Agents and Other Intermediaries • Financial Technology (Fintech), Exchanges and Data Platforms • Investment Banking Companies • Wealth Management Entities • Distributors of Financial Products • Insurance Companies – General, Life, Health & Reinsurance This above list is only indicative, and the Scheme will explore to invest in new and emerging areas of Banking & Financial Services Sector. The selection of entities that fall within the underlying sector of Banking and Financial Services would be driven primarily by the growth prospects and valuations of the businesses over a medium to long term as per the discretion of the fund manager. The investment emphasis of the Scheme will be in identifying entities with strong competitive position in good business and having quality management. The AMC would follow an active investment style supported by in-house research. Essentially, the focus would be on fundamentally strong entities with scope for growth over time. The AMC, in selecting the entities, would focus on the fundamentals of the business, the industry structure, the quality of management sensitivity to economic factors, the financial strength of the entity and the key earning drivers. The scheme may from time to time hold cash / cash equivalents for the purpose of derivative investments and for meeting liquidity requirements. Equity and Equity-related Instruments: As the Scheme intends to invest predominantly in equity/equity related instruments of entities engaged in banking and financial services sector, hence the concentration is likely to be high in entities belonging to the said sector. Further, the volatility and/or adverse performance of the said sector and/or of the entities belonging to this sector would have a material adverse bearing on the performance of the Scheme. The Fund Manager has the discretion to invest in units of REITs, in line with the asset allocation pattern of the Scheme and by adhering to various norms and regulations. Debt and Money Market Instruments: The Scheme may invest upto 20% of the Net Assets of the Scheme in Debt and Money Market Instruments. The Scheme will invest in a diversified range of debt and money market instruments. The scheme's assets will be allocated by the fund manager based on the current interest rate environment, yield curve, yield spread, and liquidity of the various instruments. The Investment Manager will actively analyse the current 21general economic environment (especially interest rates and inflation), general liquidity, political environment as well as other aspects of the economy and markets prior to making the investments. Derivatives: S.O.5 The scheme may invest in derivatives such as futures & options and such other derivative instruments like stocks/ index futures and options, interest rate swaps, forward rate agreements, or such other derivative instruments as may be introduced and permitted by the SEBI from time to time. The scheme may invest in derivatives for the purpose of hedging, portfolio balancing, other than hedging purposes (equity derivatives) and other purposes as may be permitted under the regulations. Hedging using interest rate futures could be perfect or imperfect, subject to applicable regulations. The margin for derivatives may be placed in the form of such securities/ instruments/ deposits as may be permitted/eligible to be placed as margin from the assets of the scheme. The securities/ instruments/ deposits so placed as margin shall be classified under the applicable category of assets for the purposes of asset allocation. For detailed derivative strategies, please refer SAI. InvITs: The Fund Manager has the discretion to invest in units of InvITs as specified, in line with the asset allocation pattern of the Scheme and within stipulated limits and by adhering to various norms and regulations. Investment in Mutual Fund units: The Scheme may also invest in schemes managed by the AMC or in the Schemes of any other mutual funds (without charging any fees) in conformity with the investment objective of the Scheme and in the terms of the prevailing SEBI (Mutual Funds) Regulations,1996. 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 Mutual Fund. Stock/Securities Lending by the Fund: The Fund may carry out stock/securities lending activity under any of its Schemes, in order to augment its income. Stock/securities lending may involve the risk of default such as loss, bankruptcy etc. on the part of the borrower. However, this is unlikely to happen if the stock/securities lending is carried out for stocks/securities which are in dematerialized form and through an authorized stock/securities lending Scheme which is subject to appropriate regulation. Any stock/securities lending done by the Scheme shall be in accordance with any regulations or guidelines regarding the same. The policy to be followed for stock/securities lending shall be approved by the Board of Directors of the Investment Manager as well as by the Board of Trustee Company. The Scheme shall invest in such other securities as permitted by the Regulations and as stated in the asset allocation pattern. Securitised Debt: As a risk control measure, the Scheme shall make investment in such Securitised Debts which have a minimum rating of P1+ and/or such other equivalent rating for short term papers or AAA and/or such other equivalent rating for long term papers which suits the risk profile of the Scheme. The ratings AAA or its equivalent, P1+ or its equivalent assigned to instruments reflects highest degree of safety with regard to timely payment of financial obligations and the + sign reflects comparatively better standing within the category. Investments in these instruments with the highest ratings suit the risk profile of the Scheme. The Scheme shall not invest in any Pool of Assets. 22Policy relating to Originator(s) – The Scheme shall invest in those Securitised Debt, whose Originator is a Corporate Entity, being a Bank or an NBFC. The Scheme shall invest in the instruments subject to necessary investment limits mentioned under SEBI regulations. Risk may be mitigated by seeking additional credit support (credit enhancement) in order that the instrument(s) may receive the desired level of credit rating. Further, prior to investing in Securitised Debt, it would be ensured that the minimum retention period of the debt and minimum retention percentage by the Originator prior to securitization shall be as prescribed by the RBI guidelines. Any investment in Securitised Debt has to go through an independent credit appraisal process and no special consideration shall be given to whether the Originator has invested in any Scheme(s) of Canara Robeco Mutual Fund. Level of diversification with respect to the underlying assets, and risk mitigation measures for less diversified investments - The Scheme shall not be investing in any pool of assets. Investment in securitized asset shall only be single loan securitized debt instruments backed by originator as referred above. Resources and mechanism of individual risk assessment for monitoring investment in securitized debt – Dedicated credit analyst prepares a credit note analyzing the proposal including detailed risk assessment of the underlying. The credit note is recommended by the Head of Fixed income and is approved by the Investment committee. The dedicated credit analyst shall be responsible for timely analyzing the risk and monitoring the performance of such investments made on an ongoing basis and shall report to the Investment Committee the outstanding position, every quarter. 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. Procedure followed for investment decisions: The Fund Manager of the Scheme is responsible for making buy / sell decisions for the Scheme's portfolio and seeks to develop a well-diversified portfolio taking into account the asset allocation pattern of the Scheme along with risks that are associated with such investments. The investment decisions are made on an ongoing basis keeping in view the market conditions and other regulatory aspects. The AMC has constituted an Investment Committee, currently comprising of the CEO, COO, Chief Risk Officer, Chief Investment Officer - Equities and Chief Investment Officer - Fixed Income that meets at periodic intervals. The Investment Committee’s role is to formulate broad investment strategies for the Scheme, review the performance of the Scheme and the general market outlook. The Fund Manager is responsible for facilitating investment debate and a robust investment culture. The investment team would hold ongoing meetings as well as additional ad-hoc meetings as needed, to explore the investment thesis. It is the responsibility of the AMC to seek to ensure that the investments are made as per the Regulatory guidelines, the investment objective of the Scheme and in the interest of the Unit holders of the Scheme. The AMC will keep a record of all investment decisions in accordance with the guidelines issued by SEBI. The AMC and Trustees will review the performance of the scheme in their Board meetings. The performance would be compared with the performance of the benchmark index and with peer group in the industry. 23Portfolio Turnover Policy: Purchase and Sale of securities attract transaction costs of the nature of brokerage, stamp duty, custodian transaction charges etc. The portfolio turnover is essential to regularly explore trading opportunities to optimize returns for the Scheme and enable portfolio restructuring when required. The Scheme will manage its portfolio taking into account the associated risks (such as interest / liquidity / redemption etc.) perceived / expected, so as to mitigate the risks by using adequate risk management techniques. The portfolio turnover policy will be aimed at enhancing the returns/growth. The Scheme is open ended, with subscriptions and redemptions expected on a daily basis, resulting in net inflow/outflow of funds, and on account of the various factors that affect portfolio turnover; it is difficult to give an estimate, with any reasonable amount of accuracy. Therefore, the Scheme has no specific target relating to portfolio turnover. With effect from 01st April 2023, IND AS guidelines have been implemented and all transactions cost of investment are to be expensed out (i.e., charged to revenue account instead of capitalisation) as per the amended Regulations 52 (6A)(a) of SEBI (Mutual Funds) Regulations 1996. Risk Control: Since investing requires disciplined risk management, the AMC would incorporate adequate safeguards for controlling risks in portfolio construction process. Security specific risk will be minimized by investing only in those entities that have been thoroughly analyzed by the AMC. Through adequate diversification of the portfolio, the AMC tries to reduce the risk. Diversification will also be achieved by spreading the investments over a diverse range of industries. The investments may be made in primary as well as secondary markets and the portfolio will be adequately diversified. As a prudent measure, the AMC has broad internal investment norms and investments made through the scheme would be in accordance with the investment objectives of the Scheme and provisions of SEBI Regulations. The Risks and the corresponding risk mitigation strategies are provided under Section II. D. HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE? <C.S.O.25> S.O.9 The performance of the Scheme will be benchmarked with the following: Tier I Benchmark: Nifty Financial Services Index (TRI) The Scheme will be benchmarked against Total Return variant of the Index. Justification for use of Benchmark: Nifty Financial Services Index is designed to reflect the behaviour and performance of the Indian financial market which includes banks, financial institutions, housing finance, insurance companies and other financial services companies. The Scheme is being benchmarked against the Index mentioned above, since the Index is most suited for comparing performance of the Scheme. Further, the above benchmark is in accordance with paragraph 1.9 of SEBI Master Circular for Mutual Funds dated June 27, 2024 on ‘Guiding Principles for bringing uniformity in Benchmarks of Mutual Fund Schemes’. 24The Trustee reserves the right to change the benchmark for evaluation of performance of the Scheme in conformity with the investment objective of Scheme and/or as prescribed by SEBI/AMFI from time to time, in accordance with applicable regulatory guidelines. E. WHO MANAGES THE SCHEME? <C.S.O.33> S.O.10 Mr. Shridatta Bhandwaldar and Mr. Amit Kadam would be the Fund Managers of the Scheme. The details of the Fund Manager(s) are as follows: Name of the Age Educational Type and Nature of past experience Other Schemes Fund Qualification including assignments held during Managed by the Manager(s) the past 10 years Fund Manager(s) Mr. Amit 43 BE (Electronics), Over 15 years of experience • Canara Robeco Kadam years MMS (Finance) Focused Fund Details: (Erstwhile Canara Robeco Focused April 2024 to Till Date Equity Fund) Canara Robeco Asset • Canara Robeco Management Company Ltd.: Conservative Fund Manager – Equities Hybrid Fund • Canara Robeco October 2021 to April 2024 Balanced Canara Robeco Asset Advantage Fund Management Company Ltd.: • Canara Robeco Assistant Fund Manager – Multi Asset Equities Allocation Fund September 2018 to September 2021 Canara Robeco Asset Management Company Ltd. - Research Analyst June 2013 to September 2018 LIC Mutual Fund Asset Management Ltd. - Research Analyst June 2010 to June 2013 Sykes and Ray Equities (I) Ltd. - Research Analyst Mr. 46 B.E Over 20 years of experience • Canara Robeco Shridatta years (Mechanical), Consumer Trends Bhandwaldar M.M.S (Finance) Details: Fund • Canara Robeco November 01, 2025, onwards Small Cap Fund Canara Robeco Asset Management • Canara Robeco Mid Company Limited: Chief Cap Fund Investment Officer – Equities 25Name of the Age Educational Type and Nature of past experience Other Schemes Fund Qualification including assignments held during Managed by the Manager(s) the past 10 years Fund Manager(s) October 2019 till October 31, 2025 • Canara Robeco Canara Robeco Asset Management Infrastructure Company Limited: Head – Equities • Canara Robeco Focused Fund July 2016 to September 2019 (Erstwhile Canara Canara Robeco Asset Management Robeco Focused Company Limited: Fund Manager Equity Fund) • Canara Robeco July 2012 to June 2016 Flexi Cap Fund SBI Pension Funds Pvt Ltd.: Head – • Canara Robeco Research/Portfolio Manager Large & Midcap Fund (Erstwhile October 2009 to June 2012 Canara Robeco Heritage India Advisory Pvt Ltd.: Emerging Equities) Senior Equity Analyst • Canara Robeco Large Cap Fund January 2008 to September 2009 (Erstwhile Canara Motilal Oswal Securities: Research Robeco Blue Chip Analyst Equity Fund) • Canara Robeco April 2006 to December 2008 ELSS Tax Saver MF Global Securities: Research • Canara Robeco Associate Equity Hybrid Fund • Canara Robeco Manufacturing Fund • Canara Robeco Multicap Fund F. HOW IS THE SCHEME DIFFERENT FROM EXISTING SCHEMES OF THE MUTUAL FUND? List of existing Equity Schemes of Canara Robeco Mutual Fund is as follows: 1. Canara Robeco Large Cap Fund 2. Canara Robeco Large and Mid Cap Fund 3. Canara Robeco ELSS Tax Saver 4. Canara Robeco Small Cap Fund 5. Canara Robeco Flexi Cap Fund 6. Canara Robeco Consumer Trends Fund 7. Canara Robeco Value Fund 8. Canara Robeco Mid Cap Fund 9. Canara Robeco Focused Fund 10. Canara Robeco Multi Cap Fund 11. Canara Robeco Manufacturing Fund 12. Canara Robeco Infrastructure 26For detailed comparative table, kindly refer link of Scheme Differentiation Document: https://www.canararobeco.com/documents/forms-downloads/disclosure-related-to-offer-documents/. G. HOW HAS THE SCHEME PERFORMED This Scheme is a new scheme and does not have any performance track record. H. ADDITIONAL SCHEME RELATED DISCLOSURES i. Scheme’s portfolio holdings (Top 10 portfolio holdings by issuer and fund allocation towards various sectors) – Not Applicable as the Scheme is a new Scheme. ii. Functional website link for Portfolio Disclosure (Monthly/ Half Yearly) - Not Applicable as the Scheme is a new Scheme. iii. Portfolio Turnover Rate – Not Applicable as the Scheme is a new Scheme. iv. Aggregate investment in the Scheme by: Sr. Category of Net Value Market Value (in Rs.) No. Persons Units NAV per unit 1. Scheme’s Not Applicable as the Scheme is a new Scheme. Fund Manager(s) For any other disclosure w.r.t investments by Key Personnel and AMC Directors including regulatory provisions in this regard kindly refer SAI. v. Investments of AMC in the Scheme - The AMC may invest in the Scheme, such amount, as they deem appropriate. But the AMC shall not be entitled to charge any management fees on this investment in the scheme. Investments by the AMC will be in accordance with Regulation 25(17) of the SEBI (Mutual Funds) Regulations, 1996 which states that: The asset management company shall not invest in any of its Schemes unless full disclosure of its S.O.1 intention to invest has been made in the offer document, provided that the asset management company shall not be entitled to charge any fees on its investment in the Scheme. <C.S.O.58> Further, pursuant to Regulation 25(16A) of the SEBI (Mutual Funds) Regulations, 1996 and paragraph 6.9 of SEBI Master Circular on Mutual Funds dated June 27, 2024 read with AMFI Best Practice Guidelines Circular 135/BP/100/2022-23 dated 26th April 2022 and any other circulars issued there under, from time to time, the AMC will invest minimum amount as a percentage of AUM based on the risk associated with the Scheme and such investment will not be redeemed unless the Scheme is wound up. The AMC will conduct quarterly review to ensure compliance with above requirement which may change either due to change in value of the AUM or in the risk value assigned to the Scheme. The shortfall in value of the investment, if any, will be made good within 7 days of such review. 27During the New Fund Offer, the AMC’s investment shall be made during the allotment of units and shall be calculated as a percentage of the final allotment value excluding the AMC’s investment as per the example mentioned below: Allotment value (prior to AMC investment) INR Crs 1,000 Riskometer / Risk value disclosed in the NFO SID Very High Minimum % of AuM to be invested 0.13% Amount to be invested by AMC INR Crs. 1.3 Final allotment value INR Crs. 1,001.3 Link to view Investments of CRAMC in the Scheme: Not Applicable as the Scheme is a new Scheme. PART III- OTHER DETAILS A. COMPUTATION OF NAV < C.S.O. 42> The Mutual Fund shall compute the Net Asset Value (NAV) of each scheme in accordance with SEBI (Mutual Funds) Regulations, 1996. The AMC will calculate and disclose the first NAV of the Scheme within a period of 5 business days from the date of allotment. Subsequently, the NAV of the Scheme shall be calculated on all business days. The computation of NAV, valuation of securities / assets, accounting policies and standards would be in conformity with the SEBI (Mutual Funds) Regulations, 1996 and guidelines issued from time to time. The NAV per unit under the Scheme shall be calculated as follows: Market or Fair Value of Scheme’s investments + Current assets (including accrued income) – Current Liabilities and Provisions (including accrued expenses) _________________________________________________________________ = NAV (Rs.) No. of Units outstanding under the Scheme The price arrived shall be rounded off up to two decimals. The AMC reserves the right to calculate NAV more than two decimal places. Units will be allotted upto 3 decimals. An Illustration: Assume that the Market or Fair Value of Scheme’s investments is Rs. 1,00,00,000; Current assets of the Scheme is Rs.25,00,000; Current Liabilities and Provisions is Rs. 15,00,000 and the No. of Units outstanding under the Scheme are 5,00,000. Thus, the NAV will be calculated as: NAV = 1,00,00,000 + 25,00,000 – 15,00,000 ____________________________ 5,00,000 Therefore, the NAV of the Scheme is Rs. 22.00. S.O. The repurchase price of an open ended scheme shall not be lower than 97% of the NAV. 17(b) 28Methodology of calculation of repurchase price: For calculating the repurchase price, the exit load, if any, applicable at the time of investment shall be deducted from the applicable NAV of the Scheme. For example: If the applicable NAV of the Scheme is Rs. 11 and the Exit Load applicable at the time of investment is 1% if redeemed before completion of 1 year from the date of allotment of units and the investor redeems units before completion of 1 year, then repurchase price will be calculated as follows: Step 1: Applicable NAV * Exit Load at the time of investment in % = Exit Load Amount; i.e. Rs. 11 * 1% = Rs. 0.11; Step 2: Applicable NAV - Exit Load Amount = Repurchase price; i.e. Rs. 11- Rs. 0.11 = Rs.10.89. Methodology of calculation of sale price: The sale price shall be applicable NAV, subject to statutory levies applicable, if any. For example: An investor invests Rs. 20,000/- and the current NAV is Rs. 20/- (assuming there is no statutory levy) then the sale/subscription price will be Rs. 20/- and the investor will receive 20000/20 = 1000 units. For other details such as policies w.r.t computation of NAV, rounding off, investment in foreign securities, procedure in case of delay in disclosure of NAV etc. refer to SAI. B. NEW FUND OFFER (NFO) EXPENSES These expenses are incurred for the purpose of various activities related to the NFO like sales and distribution fees paid marketing and advertising, registrar expenses, printing and stationary, bank charges etc. These expenses will be borne by the AMC and not by the Scheme. C. ANNUAL SCHEME RECURRING EXPENSES These are the fees and expenses for operating the scheme. These expenses include Investment Management and Advisory Fee charged by the AMC, Registrar and Transfer Agents’ fee, marketing and selling costs etc. as given in the table below: The AMC has estimated that upto 2.25%of the daily net assets of the scheme will be charged to the scheme as expenses, subject to the below mentioned slab-wise limits and other expenses as permitted under the SEBI (Mutual Funds) Regulations and circulars issued thereunder. For the actual current expenses being charged, the investor should refer to the website of the mutual fund www.canararobeco.com. Any expenses beyond the prescribed limit shall be charged / borne in accordance with the Regulations prevailing from time to time. % p.a. of daily Net Assets Expense Head (Estimated p.a.) Investment Management & Advisory Fee Audit fees/fees and expenses of trustees Custodial fees Registrar and Transfer Agent Fees including cost of providing account statements Up to 2.25%** / IDCW / redemption cheques/ warrants Marketing & Selling expenses including agent commission and statutory Advertisement Cost related to investor communications 29Cost of fund transfer from location to location Cost towards investor education & awareness (at least 0.02% p.a.) Brokerage & transaction cost pertaining to distribution of units Goods & Services Tax on expenses other than investment and advisory fees Goods & Services Tax on brokerage and transaction cost Other Expenses^ Maximum total expense ratio (TER) permissible under Regulation 52 (6) (c) of SEBI Up to 2.25%# (Mutual Funds) Regulations, 1996 Additional expenses under Regulation 52 (6A) (c) Up to 0.05% ^Any other expenses which are directly attributable to the Schemes, may be charged within the overall limits as specified in the Regulations, except those expenses which are specifically prohibited as per Regulations. ** Excluding GST Goods and Service Tax (GST): GST shall be charged as follows: • GST on investment and advisory fees shall be charged to the Scheme in addition to the maximum limit on TER as prescribed in Regulation 52 (6) of the SEBI (MF) Regulations. • GST on other than investment and advisory fees, if any, shall be borne by the Scheme within the maximum limit on TER as prescribed in Regulation 52 (6) of the SEBI (MF) Regulations. • GST on brokerage and transaction cost paid for execution of trade, if any, shall be within the limit prescribed under Regulation 52 of the SEBI (MF) Regulations. The expenses towards Investment Management and Advisory Fees under Regulation 52(2) and the various sub-heads of recurring expenses mentioned under Regulation 52(4) of SEBI (MF) Regulations are fungible in nature. Thus, there shall be no internal sub-limits within the expense ratio for expense heads mentioned under Regulation 52 (2) and (4) respectively. Further, the additional expenses under Regulation 52(6A)(c) shall also be incurred towards the same expense heads. However, as per Paragraph 10.1.7 of SEBI Master Circular for Mutual Funds dated June 27, 2024, in case of all schemes, wherein exit load is not levied / not applicable, the AMC will not be eligible to charge the above mentioned additional expenses for such schemes. The purpose of the above table is to assist the Investor in understanding the various costs and expenses that an Investor in the Scheme will bear directly or indirectly. The figures in the table above are estimates. The actual expenses that can be charged to the Scheme will be subject to limits prescribed from time to time under the SEBI (MF) Regulations. #As per the Regulation 52, the investment management fee and total annual scheme recurring expenses chargeable to the Scheme are as under: (i) On the first Rs. 500 crore of the daily net assets - 2.25%; (ii) On the next Rs. 250 crore of the daily net assets – 2.00%; (iii) On the next Rs. 1,250 crore of the daily net assets - 1.75%; (iv) On the next Rs. 3,000 crore of the daily net assets – 1.60%; (v) On the next Rs. 5,000 crore of the daily net assets – 1.50%; (vi) On the next Rs. 40,000 crores of the daily net assets - Total expense ratio reduction of 0.05% for every increase of Rs.5, 000 crores of daily net assets or part thereof. (vii) On the balance of the assets - 1.05%; 30a) Additional Expenses under Regulation 52 (6A): In accordance with clause 10.1.14 of SEBI Master Circular dated June 27, 2024 for Mutual Funds, Brokerage and transaction cost incurred for the purpose of execution shall be charged to the Schemes as provided under Regulation 52 (6A) (a) upto 12 bps and 5 bps for cash market transactions and derivatives transactions respectively. Any payment towards brokerage & transaction costs, over and above the said 12 bps and 5 bps 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 (Mutual Funds) Regulations, 1996. b) In accordance with Regulation 52(4A) of SEBI (Mutual Funds) Regulations, 1996 read with SEBI Circular no. HO/(83)2025-IMD-POD-1/I/152/2025 dated November 27, 2025, the mutual fund distributors shall be eligible for additional commission on new investments / inflows from: • New individual investors (new PAN) from B-30 cities, at the mutual fund industry level; • New women individual investors (new PAN) from both Top 30 and B-30 cities. The structure of additional commission shall be in accordance with the guidelines prescribed by SEBI in the aforesaid circular and such other Circulars/guidelines issued by SEBI/AMFI from time to time in this regard. The same shall be applicable with effect from 1st February 2026 or such other date as may be notified by SEBI/AMFI from time to time. Notes: 1) Direct Plan shall have a lower expense ratio as compared to the Regular Plan to the extent of distribution expenses, commission, etc. and no commission for distribution of Units will be paid / charged under Direct Plan. An illustration: < C.S.O. 44> Particulars Regular Plan Direct Plan Amount Invested at the beginning of the year (in Rs.) 10,000 10,000 Returns before Expenses (@ 15% p.a.) (in Rs.) 1,500 1,500 Expenses other than Distribution Expenses (in Rs.) 150 150 Distribution Expenses (in Rs.) 50 - Returns after Expenses at the end of the Year (in Rs.) 1,300 1350 % Returns on Investment (Post Expenses) 13% 13.5% i. The purpose of the above illustration is to purely explain the impact of expense ratio charged to the Scheme and should not be construed as providing any kind of investment advice or guarantee of returns on investments. ii. It is assumed that the expenses charged are evenly distributed throughout the year. iii. Any tax impact has not been considered in the above example, in view of the individual nature of the tax implications. The AMC will disclose the Total Expense Ratio (TER) of the Scheme on daily basis on the website of the Mutual Fund (www.canararobeco.com) and on the website of AMFI (www.amfiindia.com). Further, any change in the base TER (i.e. TER excluding additional expenses provided in Regulation 52 (6A)(c) of SEBI (Mutual Funds) Regulations, 1996) and Goods & Services Tax on investment and advisory fees in comparison to previous base TER charged to the Scheme/Plan shall be communicated to investors of the 31Scheme/Plan through notice via email or SMS and will be uploaded on the website (www.canararobeco.com) at least three working days prior to effecting such change. Provided that any increase or decrease in TER in a mutual fund scheme due to change in AUM and any decrease in TER in a mutual fund scheme due to various other regulatory requirements would not require issuance of any prior notice to the investors. The total expense ratio of the scheme is subject to change, based on the Regulations/Circulars issued by SEBI from time to time. Investor Education and Awareness initiatives: As per Paragraph 10.1.16 of SEBI Master Circular for Mutual Funds dated June 27, 2024, the AMC shall annually set apart at least 2 basis points p.a. (i.e. 0.02% p.a.) on daily net assets of the Scheme within the limits of total expenses prescribed under Regulation 52 of SEBI (MF) Regulations for investor education and awareness initiatives undertaken by the Fund. The total expenses of the Scheme including the Investment Management and Advisory Fee shall not exceed the limits stated in Regulation 52 of the SEBI (MF) Regulations. Any expenditure in excess of the SEBI regulatory limits shall be borne by the AMC or by the Trustees or the Sponsor. D. LOAD STRUCTURE Exit Load is an amount which is paid by the investor to redeem the units from the scheme. Load amounts are variable and are subject to change from time to time. For the current applicable structure, please refer to the website of the AMC (https://www.canararobeco.com/wp-content/uploads/2025/05/Scheme-Load- structure.pdf ) or may call at (1800 209 2726) or your distributor. Type of Load Load chargeable (as %age of NAV) 1% - if redeemed/switched out above 12% of allotted units within 365 days from the date of allotment. Exit Load Nil - if redeemed/switched out upto 12% of allotted units within 365 days from the date of allotment. Nil - if redeemed/switched out after 365 days from the date of allotment. No exit load shall be charged on bonus units and reinvestment of Income Distribution cum Capital S.O.16 Withdrawal (IDCW). The above mentioned load structure shall be equally applicable to the special products such as SIP, switches, STP, SWP, etc. offered by the AMC. Further, for switches between the Growth and Income Distribution cum Capital Withdrawal Option or vice versa, no load will be charged by the Scheme. For switches between the Plans i.e. between Regular and Direct Plan or vice versa, no load will be charged by the Scheme. Exit load charged to the investors will be credited back to the scheme net of GST. The Investor is requested to check the prevailing Load structure of the Scheme before investing. The distributors shall disclose all the commissions (in the form of trail commission or any other mode) payable to them for the different competing schemes of various mutual funds from amongst which the scheme is being recommended to the investor. For any change in load structure, AMC will issue an addendum and display it on the website/- Investor Service Centres. 32S.O.16 Any imposition or enhancement of Load in future shall be applicable on prospective investments only. At the time of changing the Load Structure following measures would be taken to avoid complaints from investors about investment in the schemes without knowing the loads: S.O.16(iv) i. A public notice would be given in respect of such changes. ii. The addendum detailing the changes would be attached to Scheme Information Document and Key S.O.16(i) Information Document. 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 Documents already in stock. S.O.16(ii) iii. Arrangements will be made to display the addendum in the Scheme Information Document in the form of a notice in all the Investor Service Centers and distributors / brokers’ office. iv. The introduction of the exit load along with the details may be stamped in the acknowledgement slip issued to the investors on submission of the application form and may also be disclosed in the statement S.O.16(iii) of accounts issued after the introduction of such load. v. Any other measure which the AMC/Mutual Fund may feel necessary. S.O.16(v) The investor is requested to check the prevailing load structure of the scheme before investing. S.O. The repurchase price of an open ended scheme shall not be lower than 97% of the NAV. < C.S.O. 47> 17(b) The AMC / Trustee reserves the right to change / modify the Load structure, subject to the limits prescribed under the Regulations, if it so deems fit in the interest of investors and for the smooth and efficient functioning of the Mutual Fund. E. REQUIREMENT OF MINIMUM INVESTORS IN THE SCHEME The Scheme shall have a minimum of 20 investors and no single investor shall account for more than 25% of the corpus of the Scheme. However, if either/both of such limit(s) is breached during the NFO of the Scheme, it shall be ensured that within a period of three months or the end of the succeeding calendar quarter from the close of the NFO of the Scheme, whichever is earlier, the Scheme complies with these two conditions. In case the Scheme does not have a minimum of 20 investors in the stipulated period, the provisions of Regulation 39(2)(c) of the SEBI (MF) Regulations would become applicable automatically without any reference from SEBI and accordingly the Scheme shall be wound up and the units would be redeemed at Applicable NAV. The two conditions mentioned above shall also be complied within each subsequent calendar quarter thereafter, on an average basis, as specified by SEBI. If there is a breach of the 25% limit by any investor over the quarter, a rebalancing period of one month would be allowed and thereafter the investor who is in breach of the rule shall be given 15 days notice to redeem his exposure over the 25 % limit. Failure on the part of the said investor to redeem his exposure over the 25 % limit within the aforesaid 15 days would lead to automatic redemption by the Mutual Fund on the Applicable Net Asset Value on the 15th day of the notice period. The Fund shall adhere to the requirements prescribed by SEBI from time to time in this regard. 33Section II I. Introduction A. Definitions/interpretation In this Scheme Information Document, the words and expressions shall have the meaning specified in the following link, unless the context otherwise requires. https://www.canararobeco.com/documents/forms-downloads/disclosure-related-to-offer-documents/ B. Risk Factors Scheme Specific Risk Factors: < C.S.O. 8> S.O.2 As the Scheme intends to invest in equity/equity related instruments of the entities belonging to the banking and financial services sector and hence the concentration is likely to be high in entities belonging to the said sector. Further, the volatility and/or adverse performance of the said sector and/or of the entities belonging to this sector would have a material adverse bearing on the performance of the Scheme. Some of the specific risk factors related to the Scheme include, but are not limited to the following: I. Risks associated with investment in Equity and Equity related instruments: Equity and equity related securities are volatile and prone to price fluctuations on a daily basis. The liquidity of investments made in the Scheme may be restricted by trading volumes and settlement periods. 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. Similarly, the inability to sell securities held in the Scheme portfolio would result at times, in potential losses to the Scheme, should there be a subsequent decline in the value of securities held in the Scheme portfolio. The liquidity and valuation of the Scheme’s investments due to its holdings of unlisted Securities may be affected if they have to be sold prior to the target date for divestment. All investments involve risks and there can be no guarantee against loss resulting from an investment in any share of the Scheme, nor is there any assurance that the Scheme’s investment objective will be attained in respect of its overall performance. In certain circumstances the right of the investors of the Scheme may be suspended. Consequently, the NAVs of units issued under the Scheme may be adversely affected. Further, the Equity and Equity Related Instruments are risk capital and are subordinate in the right of payment to other securities including debt securities, the value of the Scheme investments may be affected by interest rates, currency exchange rates, changes in law / policies of the government, taxation laws and political, economic or other developments which may have an adverse bearing on individual Securities, a specific sector or all sectors. Investments in equity and equity related securities involve a degree of risk and investors should not invest in the equity Schemes unless they can afford to take the risk of losing their investment. The Fund Manager of the Scheme may invest in the Securities of smaller, lesser-known entities. These investments may involve greater risk and the possibility of greater portfolio price volatility than investing in larger, more mature or better-known firms. Amongst other reasons for the greater price volatility of Securities of small entities and unseasoned entities are the less certain growth prospects of smaller firms, the lower degree of liquidity of the markets for such securities, and the greater sensitivity of small entities to changing economic conditions. For example, these entities are associated with higher investment risk than that normally associated with larger firms due to the greater business risks of small size and limited 34product lines, markets, distribution channels and financial and managerial resources. Such Securities, including those of newer or recently restructured entities or those which may have experienced financial difficulties, may be more volatile in price than larger capitalized securities. Securities which are not quoted on the stock exchanges are inherently illiquid in nature and carry a larger liquidity risk in comparison with securities that are listed on the exchanges or offer other exit options to the investors, including put options. The value of the Scheme investments may be affected by factors affecting capital markets generally, such as price and volume volatility in the markets, interest rates, currency exchange rates, foreign investments, changes in government policy, political, economic or other developments and closure of the stock exchanges. Trading volumes, settlement periods and transfer procedures may restrict liquidity of investments in equity and equity related securities. Different segments of the Indian financial markets have different settlement periods and such periods may be extended significantly by unforeseen circumstances. The length of the settlement may affect the Scheme in the event the Scheme has to meet large number of redemption. II. Risks associated with investments in Fixed Income Securities/ Bonds: Price-Risk or Interest - Rate Risk: Fixed income securities such as government bonds, corporate bonds and money market instruments and derivatives 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 depends upon the coupon and maturity of the security. It also depends upon the yield level at which the security is being traded. Re - investment Risk: Investments in fixed income securities may carry re - investment risk as interest rates prevailing on the coupon payment or maturity due dates may differ from the original coupon of the bond. Consequently, the proceeds may get invested at a lower rate. Liquidity or Marketability Risk: This refers to the ease with which a security can be sold at or near to its valuation yield-to-maturity (YTM). The primary measure of liquidity risk is the spread between the bid price and the offer price quoted by a dealer. Liquidity risk is today characteristic of the Indian fixed income market. The liquidity of a bond may change, depending on market conditions leading to changes in the liquidity premium attached to the price of the bond. At the time of selling the security, the security can become illiquid, leading to loss in value of the portfolio. Pre-payment Risk: Certain fixed income securities give an issuer the right to call back its securities before their maturity date, in periods of declining interest rates. The possibility of such prepayment may force the fund to reinvest the proceeds of such investments in securities offering lower yields, resulting in lower interest income for the fund. Basis Risk: The underlying benchmark of a floating rate security or a swap might become less active or may cease to exist and thus may not be able to capture the exact interest rate movements, leading to loss of value of the portfolio. Spread Risk: In a floating rate security the coupon is expressed in terms of a spread or mark up over the benchmark rate. In the life of the security this spread may move adversely leading to loss in value of the portfolio. The yield of the underlying benchmark might not change, but the spread of the security over the underlying benchmark might increase leading to loss in value of the security. Credit Risk: This is the risk associated with the issuer of a debenture / bond or a money market instrument defaulting on coupon payments or in paying back the principal amount on maturity. Even when there is no default, the price of a security may change with expected changes in the credit rating of the issuer. It must, however, be noted that where the Scheme has invested in Government securities, there is no credit risk to 35that extent Corporate bonds carry a higher amount of credit risk than Government securities. Within corporate bonds also there are different levels of safety and a bond rated higher by a particular rating agency is safer than a bond rated lower by the same rating agency. Liquidity Risk on account of unlisted securities: The liquidity and valuation of the Scheme investments due to their holdings of unlisted securities may be affected if they have to be sold prior to their maturity date. The unlisted security can go down in value before the maturity date and selling of these securities before the maturity date can lead to losses in the portfolio. Settlement Risk: Fixed income securities run the risk of settlement which can adversely affect the ability of the fund house to swiftly execute trading strategies which can lead to adverse movements in NAV. Different types of securities in which the scheme would invest as given in the Scheme Information Document carry different levels and types of risk. Accordingly, the scheme’s risk may increase or decrease depending upon its investment pattern e.g., corporate bonds carry a higher amount of risk than Government securities. Further even among corporate bonds, bonds, which are AA rated, are comparatively riskier than bonds, which are AAA rated. III. Risks Associated with investing in Money Market Instruments: • Investments in money market instruments would involve a moderate credit risk i.e. risk of an issuer’s inability to meet interest and principal payments. • Money market instruments may also be subject to price volatility due to factors such as changes in interest rates, the general level of market liquidity and market perception of creditworthiness of the issuer of such instruments. • The NAV of the Units, to the extent that the corpus of the Scheme is invested in money market instruments, will be affected by changes in the level of interest rates. When interest rates in the market rise, the value of a portfolio of money market instruments can be expected to decline. S.O.5 IV. Risk associated with investing in Derivatives: < C.S.O. 28> As and when the Scheme trades in the derivatives market, there are risk factors and issues concerning the use of derivatives that investors should understand. Derivative products are specialized instruments that require investment techniques and risk analysis different from those associated with stocks and bonds. The use of a derivative requires an understanding not only of the underlying instrument but also of the derivative itself. Derivatives require the maintenance of adequate controls to monitor the transactions entered into, the ability to assess the risk that a derivative adds to the portfolio and the ability to forecast price or interest rate movements correctly. There is a possibility that loss may be sustained by the portfolio as a result of the failure of another party (usually referred as the "counter party") to comply with the terms of the derivatives contract. Other risk in using derivatives include the risk of mispricing or improper valuation of derivatives and the inability of derivatives to correlate perfectly with underlying assets, rates and indices. Derivatives are highly leveraged instruments. Even a small price movement in the underlying security could S.O.5 have a large impact on their value. Derivatives can provide disproportionate gains as well as disproportionate losses to the investor. Execution of such strategies depends upon the ability of the Fund Manager to identify such opportunities. Identification and execution of the strategies to be pursued by the Fund Manager involve uncertainty and decision of Fund Manager may not always be profitable. No assurance can be given that the Fund Manager will be able to identify or execute such strategies. The risk associated with the use of derivatives is different from or possibly greater than, the risks associated with investing directly in securities and other traditional investments. Derivatives may be riskier than other types of investments because they may be more sensitive to changes in economic or market conditions than other types of investments and could result in the losses that significantly exceed the Scheme’s original 36investment. Certain derivatives may give rise to a form of leverage. Due to the low margin deposits normally required in trading financial derivative instruments, an extremely high degree of leverage is typical for trading in financial derivative instruments. As a result, the Scheme may be more volatile than if the Scheme had not been leveraged because the leverage tends to exaggerate the effect of any increase or decrease in the value of the Scheme’s portfolio. A relatively small price movement in a derivative contract may result in substantial losses to the investor. Derivatives are also subject to the risk that changes in the value of a derivative may not correlate perfectly with the underlying asset, rate or index. The use of derivatives for hedging or risk management purposes or to increase income or gain may not be successful; resulting in losses to the Scheme and the cost of such strategies may reduce the Scheme’s returns and increase the Scheme’s potential for loss. The Scheme may use derivatives to hedge market and currency risk, and for the purposes of efficient portfolio management. The use of derivatives may expose the Scheme to a higher degree of risk. In particular, derivative contracts can be highly volatile, and the amount of initial margin is generally small relative to the size of the contract so that transactions are geared. Basis Risk associated with imperfect hedging using Interest Rate Futures (IRF): The imperfect correlation between the prices of securities in the portfolio and the IRF contract used to hedge part of the portfolio leads to basis risk. Thus, the loss on the portfolio may not exactly match the gain from the hedge position entered using the IRF. Trading in derivatives has the following risks: a) An exposure to derivatives in excess of the hedging requirements can lead to losses. b) An exposure to derivatives can also limit the profits from a genuine investment transaction. c) Efficiency of a derivative market depends on the development of a liquid and efficient market for underlying securities. d) The Scheme may use options and futures on securities, indices and interest rates for the purpose of efficient portfolio management. Transactions in futures and options carry a high degree of risk. A relatively small market movement will have a proportionately larger impact which may work for or against the investor. The placing of certain orders which are intended to limit losses to certain amounts may not be effective because market conditions may make it impossible to execute such orders. V. Risk associated with Securities Lending: Securities lending may involve the risk of default on the part of the borrower. However, this is unlikely to happen if the stock lending is carried out for stocks which are in dematerialized form and through an S.O.6 authorized stock lending scheme, subject to appropriate Regulations. The Investment Manager perceives such situations to be exceptional in nature. Although the Stock Market in India is still developing, considering the good demand for listed / quoted Equity Shares of reputed companies, the Scheme(s) may choose to meet repurchase needs through temporary borrowings, within the permissible limits. VI. Risk associated with investing in Securitized Debt: The Scheme may invest in domestic securitized debt such as Asset Backed Securities (ABS) or Mortgage Backed Securities (MBS). ABS are securitized debts where the underlying assets are receivables arising from various loans including automobile loans, personal loans, loans against consumer durables, etc. MBS are securitized debts where the underlying assets are receivables arising from loans backed by mortgage of residential / commercial properties. 37At present in Indian market, following types of loans are securitized: a) Auto Loans (cars / commercial vehicles / two wheelers) b) Residential Mortgages or Housing Loans c) Consumer Durable Loans d) Personal Loans e) Corporate Loans In terms of specific risks attached to securitization, each asset class would have different underlying risks. Residential Mortgages generally have lower default rates than other asset classes, but repossession becomes difficult. On the other hand, repossession and subsequent recovery of commercial vehicles and other auto assets is fairly easier and better compared to mortgages. Asset classes like personal loans, credit card receivables are unsecured and in an economic downturn may witness higher default. A corporate loan / receivable, depend upon the nature of the underlying security for the loan or the nature of the receivable and the risks correspondingly fluctuate. The rating agencies define margins, over collateralization and guarantees to bring risk in line with similar AAA rated securities. The factors typically analyzed are as follows: a) Assets securitized and Size of the loan: This indicates the kind of assets financed with the loan and the average ticket size of the loan. A very low ticket size might mean more costs in originating and servicing of the assets. b) Diversification: Diversification across geographical boundaries and ticket sizes might result in lower delinquency. c) Loan to Value Ratio: Indicates how much % value of the asset is financed by borrower’s own equity. The lower this value the better it is. This suggests that where the borrowers own contribution of the asset cost is high; the chances of default are lower. d) Average seasoning of the pool: This indicates whether borrowers have already displayed repayment discipline. The higher the number, the more superior it is. The other main risks pertaining to Securitised debt are as follows: a) Prepayment Risk: This arises when the borrower pays off the loan sooner than expected. When interest rates decline, borrowers tend to pay off high interest loans with money borrowed at a lower interest rate, which shortens the average maturity of ABSs. However, there is some prepayment risk even if interest rates rise, such as when an owner pays off a mortgage when the house is sold or an auto loan is paid off when the car is sold. Reinvestment Risk: Since prepayment risk increases when interest rates decline, this also introduces reinvestment risk, which is the risk that the principal can only be reinvested at a lower rate. VII. Risks associated with investing in Tri Party Repo through CCIL (TREPS): All the market repo and Tri-party repo are settled through Clearing Corporation of India Limited (CCIL). CCIL acts as a Central Counterparty (CCP) to all trades received for settlement. Risk of exposure in the TREPS, Repos & Reverse Repos in Government Securities/Treasury Bills emanates mainly on two counts – a. Risk of failure by a lender to make funds available or by a borrower to provide adequate collateral security to accept the fund at the first leg of borrowing and lending under Tri-party Repo transaction or Repo transactions in Government Securities / treasury Bills. b. Risk of default by a borrower in repayment. 38VIII. Risk factors associated with Creation of Segregated Portfolio: Investor holding units of segregated portfolio may not able to liquidate their holding till the time recovery of money from the issuer. Security comprising of segregated portfolio may not realise any value. Listing of units of segregated portfolio in recognised stock exchange does not necessarily guarantee their liquidity. There may not be active trading of units in the stock market. Further, trading price of units on the stock market may be significantly lower than the prevailing NAV. IX. Risk associated with Floating Rate Securities: The Scheme may invest in floating rate instruments. These instruments' coupon will be reset periodically in line with the benchmark index movement. The changes in the prevailing rates of interest will affect the value of the Scheme's holdings and thus the value of the Scheme's Units. The Scheme could be exposed to the interest rate risk (i) to the extent of time gap in resetting of the benchmark rates, and (ii) to the extent the benchmark index fails to capture the interest rate movement. Though the basis (i.e. benchmark) gets readjusted on a regular basis, the spread (i.e. mark-up) over benchmark remains constant. This can result in some volatility to the holding period return of floating rate instruments. If the floating rate asset is created by swapping the fixed return to a floating rate return, then there may be an additional risk of counter-party who will pay floating rate return and receive fixed rate return. Due to the evolving nature of the floating rate market, there may be an increased degree of liquidity risk in the portfolio from time to time. X. Risk factors associated with repo transactions in corporate bonds: In Repo transactions, also known as a repo or sale repurchase agreement, securities are sold with the seller agreeing to buy them back at later date. The repurchase price should be greater than the original sale price, the difference effectively representing interest. A repo is economically similar to a secured loan, with the buyer receiving corporate debt securities as collateral to protect against default. The Scheme may invest in repo of corporate debt securities which are subject to the following risks: Counterparty Risk: This refers to the inability of the seller to meet the obligation to buy back securities at the contracted price. The Investment Manager will endeavor to manage counterparty risk by dealing only with counterparties having strong credit profiles or with entities regulated by SEBI/RBI/IRDA. Collateral Risk: In the event of default by the repo counterparty, the schemes have recourse to the corporate debt securities. Collateral risk arises when the market value of the securities is inadequate to meet the repo obligations. XI. Risk factors associated with investing in Structured Obligation (SO) & Credit Enhancement (CE) rated securities: Credit rating agencies assign CE rating to an instrument based on any identifiable credit enhancement for the debt instrument issued by an issuer. The credit enhancement could be in various forms and could include guarantee, shortfall undertaking, letter of comfort, etc. from another entity. This entity could be either related or non-related to the issuer like a bank, financial institution, etc. Credit enhancement could include additional security in form of pledge of shares listed on stock exchanges, etc. SO transactions are asset backed/ mortgage backed securities, securitized paper backed by hypothecation of car loan 39receivables, securities backed by trade receivables, credit card receivables etc. Hence, for CE rated instruments evaluation of the credit enhancement provider, as well as the issuer is undertaken to determine the issuer rating. In case of SO rated issuer, the underlying loan pools or securitization, etc. is assessed to arrive at rating for the issuer. Liquidity Risk: SO rated securities are often complex structures, with a variety of credit enhancements. Debt securities lack a well-developed secondary market in India, and due to the credit enhanced nature of CE securities as well as structured nature of SO securities, the liquidity in the market for these instruments is adversely affected compared to similar rated debt instruments. Hence, lower liquidity of such instruments, could lead to inability of the scheme to sell such debt instruments and generate liquidity for the scheme or higher impact cost when such instruments are sold. Credit Risk: The credit risk of debt instruments which are CE rated derives rating based on the combined strength of the issuer as well as the structure. Hence, any weakness in either the issuer or the structure could have an adverse credit impact on the debt instrument. The weakness in structure could arise due to inability of the investors to enforce the structure due to issues such as legal risk, inability to sell the underlying collateral or enforce guarantee, etc. In case of SO transactions, comingling risk and risk of servicer increases the overall risk for the securitized debt or assets backed transactions. Therefore, apart from issuer level credit risk such debt instruments are also susceptible to structure related credit risk. XII. Risks Factors associated with transaction in Units through stock exchange(s): In respect of transaction in Units of the Scheme by an investor through BSE and / or NSE, allotment and redemption of Units on any Business Day will depend upon the order processing / settlement by BSE and / or NSE and their respective clearing corporations on which the scheme has no control. XIII. Risk factors associated with investment in Foreign Securities: < C.S.O. 11> S.O.3 The Scheme may invest in overseas / foreign securities with the approval of RBI/SEBI, subject to such guidelines as may be issued by RBI/SEBI. The net assets, distributions and income of the scheme may be affected adversely by fluctuations in the value of certain foreign currencies relative to the Indian Rupee to the extent of investments in these securities. Repatriation of such investment may also be affected by changes in the regulatory and political environments. The scheme’s NAV may also be affected by a fluctuation in the general and specific level of interest rates internationally, or the change in the credit profiles of the issuers. Overseas investments are subject to a maximum of US $ 1 billion per Mutual Fund, within the overall industry limit of US $ 7 billion or such limits as may be prescribed by SEBI/RBI from time to time. Therefore, the limit of USD 1 billion may or may not be able for utilization due to the USD 7 billion limit being exhausted by other Mutual Funds. Further, investments in overseas Exchange Traded Fund (ETF(s) are subject to a maximum of US $ 300 million per Mutual Fund, within the overall industry limit of US $ 1 billion. As and when the investment limits at Mutual Fund level/Industry level are exhausted or nearing exhaustion, the scheme may temporarily suspend deployment of funds in overseas funds/securities. Subject to necessary approvals and within the investment objectives of the Scheme, the Scheme may invest in overseas markets which carry risks related to fluctuations in the foreign exchange rates, the nature of the securities market of the country, repatriation of capital due to exchange controls and political circumstances. 40Since the Scheme would invest only partially in foreign securities, there may not be readily available and widely accepted benchmarks to measure performance of such Scheme. To manage risks associated with foreign currency and interest rate exposure, the Fund may use derivatives for efficient portfolio management and hedging and portfolio rebalancing and in accordance with conditions as may be stipulated under the Regulations and by RBI from time to time. Investment in Foreign Securities involves a currency risk. To the extent that the assets of the Scheme will be invested in securities denominated in foreign currencies, the Indian Rupee equivalent of the net assets, distributions and income may be adversely affected by changes in the value of certain foreign currencies relative. XIV. Risk Factors Associated with Investments in REITs and InvITs: Market Risk: REITs and InvITs Investments are volatile and subject to price fluctuations on a daily basis owing to factors impacting the underlying assets. AMC/Fund Manager’s will do the necessary due diligence but actual market movements may be at variance with the anticipated trends. Liquidity Risk: As the liquidity of the investments made by the Scheme could, at times, be restricted by trading volumes, settlement periods, dissolution of the trust, potential delisting of units on the exchange etc, the time taken by the Mutual Fund for liquidating the investments in the scheme may be high in the event of immediate redemption requirement. Investment in such securities may lead to increase in the scheme portfolio risk. Reinvestment Risk: Investments in REITs & InvITs may carry reinvestment risk as there could be repatriation of funds by the Trusts in form of buyback of units or IDCW pay-outs, etc. Consequently, the proceeds may get invested in assets providing lower returns. Regulatory/Legal Risk: REITs and InvITs being new asset classes, rights of unit holders such as right to information etc may differ from existing capital market asset classes under Indian Law. XV. Risk associated with investing in mutual fund units Investment in units of Mutual Fund scheme involves investment risks including the possible loss of principal. As the price / value / interest rates of the underlying securities in which the mutual fund scheme invests fluctuates, the value of units of mutual fund scheme may go up or down. The value of underlying securities may be affected, inter-alia, by changes in the market, interest rates, changes in credit rating, trading volumes, settlement periods etc. The NAV is also exposed to Price/Interest-Rate Risk and Credit Risk and may be affected inter-alia, by liquidity in the securities market. Investment in units of mutual fund scheme is also exposed to risk of suspension of subscriptions / redemptions of the units, change in fundamental attributes etc. Since the Scheme may invest in schemes of Mutual Funds, scheme specific risk factors of each such mutual fund schemes will be applicable to the Scheme portfolio. XVI. Other Risks: a) Stock Market Fluctuations: Investors may note that the value of their investment may fall as well as rise and they may get back less than they originally invested. The value of equity securities may go down as well as up in response to the performance of individual entities and general market conditions. The securities exchange on which the shares may be listed may have the right to suspend or limit trading in all securities which it 41lists. Such a suspension would expose the Scheme to losses and delays in its ability to redeem shares of the Scheme. b) Income Distribution cum Capital Withdrawal (Dividends): The Scheme may distribute not only investment income, but also realised capital gains or capital. Where capital is distributed, this will result in a corresponding reduction in the value of units of the Scheme, and a reduction in the potential for long-term capital growth. c) Warrants: The Scheme may invest in warrants; the values of these warrants are likely to fluctuate more than the prices of the underlying securities because of the greater volatility of warrant prices. In the event of substantial investment by the Sponsor/s, or its associates in the Scheme, any redemption by these entities may have an impact on the performance of the Scheme. Canara Robeco Mutual Fund will not be responsible for any loss of tax benefits in the event of winding up of the Scheme or for any amendments in the tax laws that may affect the tax benefits available under the Scheme. The tax benefits are based on the present laws and rules in force. C. Risk Mitigation strategies: < C.S.O. 9> Since investing requires disciplined risk management, the AMC would incorporate adequate safeguards for controlling risks in portfolio construction process. Equity and Equity-related Instruments: Risks related to these instruments will be minimized by investing only in those entities that have been thoroughly analyzed by the AMC. The Scheme shall invest in a portfolio predominantly of equity and equity related instruments of entities engaged in the banking and financial services. However, to achieve diversification the Scheme may also invest up to 20% of the assets in entities engaged in businesses other than banking and financial services. This will help mitigate the risk associated with investments in banking and financial services entities. Entities in the banking and financial services have a presence across all market cap segments i.e. large, midcap and small cap. The portfolio is intended to comprise entities across market cap segments. This shall help in managing volatility and ensuring adequate liquidity at all times. The investments may be made in primary as well as secondary markets and the portfolio will be adequately diversified. The Scheme may use derivatives instruments like Stock/ Index Futures or Options, Interest Rate Futures, Interest Rate Swaps, Forward Rate Agreements or such other derivative instruments as may be introduced from time to time for the purpose of hedging or portfolio balancing or any other purpose as allowed under the regulations, within the permissible limit of the portfolio, which may be increased as permitted under the Regulations and guidelines from time to time. Liquidity, ex-ante tracking error, VaR and Limits on sectoral and entity exposures will be monitored on an ongoing basis to ensure that they are all within the defined regulatory/internal limits. Monthly scenario analysis will be done on the portfolio and results shall be shared with the investment team for them to take suitable action, if deemed necessary. In addition, the scheme's performance vis-a-vis the benchmark will also be reviewed by the investment committee. 42As a prudent measure, the AMC has broad internal investment norms and investments made through the scheme would be in accordance with the investment objectives of the schemes and provisions of SEBI Regulations. REITs: The valuation of the REIT units may fluctuate based on economic conditions, fluctuations in markets (eg. real estate) in which the REIT operates and the resulting impact on the value of the portfolio of assets, regulatory changes, force majeure events etc. REITs may have volatile cash flows. Liquidity Risk refers to the ease with which REIT units can be sold. There is no assurance that an active secondary market will develop or be maintained. Hence there would be times when trading in the units could be infrequent. The subsequent valuation of illiquid units may reflect a discount from the market price of comparable securities for which a liquid market exists. Regular monitoring of the REITs liquidity/ trading volume & changes in market conditions/ regulatory changes will help mitigate the same. Generally, there would be an inverse relationship between the interest rates and the price of units. Regular monitoring and evaluation of the portfolio structure with respect to changing interest rate scenario will be undertaken. Debt and Money Market Instruments: Concentration of risk is mitigated by defining issuer limits. Rigorous in-depth credit evaluation of the issuers will be conducted by the investment team before making investments. As part of credit evaluation, a study on the operating environment, past track record as well as future prospects of the issuer, short as well as long term financial health of the issuer will be carried out. The AMC will be guided by the ratings of accredited agencies such as CRISIL, CARE, ICRA etc. as well as the internal norms for credit exposure. Investments made by the scheme would be in accordance with the investment objectives of the scheme and provisions of SEBI Regulations. Since investing requires disciplined risk management, the AMC would incorporate adequate safeguards for controlling risks in the portfolio construction process. The risk control process involves reducing risks through portfolio diversification, taking care however not to dilute returns in the process. The AMC believes that this diversification would help achieve the desired level of consistency in returns. The AMC aims to identify securities, which offer superior levels of yield at lower levels of risks. With the aim of controlling risks, the investment team of the AMC will carry out rigorous in- depth analysis of the securities proposed to be invested in. 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 Scheme being open ended, some portion of the portfolio may be invested in Money Market Instruments so as to meet the normal repurchase requirements. The remaining investment will be made in securities which are either expected to be reasonably liquid or of varying maturity. However, the NAV of the Scheme may be affected, if the securities invested in are rendered illiquid after investment. In addition, the Investment Manager will study the macro economic conditions, including the political, economic environment and factors affecting liquidity and interest rates. The Investment Manager would use this analysis to assess the likely direction of interest rates and position the portfolio appropriately to take advantage of the same. InvITs: The valuation of the InvIT units may fluctuate based on economic conditions, fluctuations in markets in which the InvIT operates and the resulting impact on the value of the portfolio of assets, regulatory changes, force majeure events etc. InvITs may have volatile cash flows. To mitigate this, the maximum exposure to units of InvITs is capped at 10% of the portfolio. Liquidity Risk refers to the ease with which InvIT units can be sold. There is no assurance that an active secondary market will develop or be maintained. Hence there would be times when trading in the units could be infrequent. The subsequent valuation of illiquid units may reflect a discount from the market price of comparable securities for which a liquid market exists. Regular monitoring of the InvITs liquidity/ trading volume & changes in market conditions/ regulatory changes will help mitigate the same. Generally, there would be an inverse relationship between the interest rates and the price of units. Regular monitoring and evaluation of the portfolio structure with respect to changing interest rate scenario will be undertaken. 43II. Information about the scheme: S.O.15 A. Where will the scheme invest? The corpus of the Scheme will be invested in a portfolio of Equity and Equity Related Instruments including units issued by REITs, Debt and Money Market Instruments, units issued by InvITs and schemes of mutual funds, subject to the asset allocation pattern of the Scheme. Further, pending deployment of funds of the Scheme in securities in terms of the investment objective, and for margin purposes, the AMC may park the funds of the Scheme in short term deposits of scheduled commercial banks, subject to the guidelines issued by SEBI from time to time. The securities/ instruments in which the Scheme shall invest include but are not limited to the following: • Equity and equity related instruments - including convertible preference shares, convertible bonds and debentures and warrants carrying the right to obtain equity shares, equity derivatives, units of REITs. • Debt Instruments - include Govt. of India securities (zero coupon or coupon bearing Bonds), State Govt. Bonds, Bonds issued by local Govt., Govt. Agencies and other statutory bodies (with or without Govt. Guarantee), Bonds of Public Sector Undertakings, Debentures issued by public, private sector undertakings, Financial Institutions with or without ratings, Usance Bills (Bills of Exchange drawn on a term governed by the usage in trade or between the companies involved), Floating rate Bonds. The Scheme may also invest in Debt Instruments having Structured Obligations/ Credit Enhancements. • Securitised Debt – The scheme may invest in domestic securitized debt such as asset backed securities (ABS) or mortgage backed securities (MBS). ABS means securitized debts wherein the underlying assets are receivables arising from personal loans, automobile loans, etc. MBS means securitized debts wherein the underlying assets are receivables arising from loans backed by mortgage of properties which can be residential or commercial in nature. ABS / MBS instruments reflect the undivided interest in the underlying of assets and do not represent the obligation of the issuer of ABS / MBS or the originator of the underlying receivables. The ABS / MBS holders have a limited recourse to the extent of credit enhancement provided. Securitized debt may suffer credit losses in the event of the delinquencies and credit losses in the underlying pool exceeding the credit enhancement provided. As compared to the normal corporate or sovereign debt, securitized debt is normally exposed to a higher level of reinvestment risk. • Money Market Instruments - include Commercial Papers, Commercial Bills, Treasury Bills, Government Securities having an un-expired maturity up to one year, Call or Notice Money, Certificate of Deposit, Usance Bills, TREPS, Repos & Reverse Repos in Government Securities/Treasury Bills, Repos & Reverse Repos in Corporate Bonds, Bills re-discounting, MIBOR Instruments, alternative investment for the call money market as may be provided by the RBI to meet the liquidity requirements and any other Money market instruments specified by SEBI/RBI from time to time. Mutual fund scheme shall not invest in unlisted debt instruments including commercial papers (CPs), other than (a) government securities, (b) other money market instruments and (c) derivative products such as Interest Rate Swaps (IRS), Interest Rate Futures (IRF), etc. which are used by mutual funds for hedging. 44• Pass through Certificate (PTC)- (Pay through or other Participation Certificates) represents beneficial interest in an underlying pool of cash flows. These cash flows represent dues against single or multiple loans originated by the sellers of these loans. These loans are given by banks or financial institutions to corporates. PTCs may be backed, but not exclusively, by receivables of personal loans, car loans, two- wheeler loans and other assets subject to applicable regulations. • Derivatives - instruments like index futures, stock futures, index options, stock option, warrants, convertible securities, Interest Rate Futures, Interest Rate Swaps, Forward Rate Agreements, or any other derivative instruments that are permissible or may be permissible in future under applicable regulations. • Units issued by InvITs: The scheme may invest in Units issued by InvITs as per SEBI guidelines • Investment in overseas securities: Investment in overseas securities which include securities provided under Section 12.19.2 of SEBI Master circular for Mutual Funds dated June 27, 2024 shall be made in accordance with the requirements stipulated by SEBI and RBI from time to time. • Units of Mutual Fund schemes The investment by the Scheme in other Mutual Fund Schemes will be in accordance with Regulation 44(1) read with Clause 4 of the VII Schedule to the SEBI (Mutual Funds) Regulations, 1996 according to which: • The Scheme may invest in another scheme under the same asset management company or in any other mutual fund without charging any fees, provided the aggregate inter scheme investments made by all the Schemes under the same management or in schemes under the management of any other AMC shall not exceed 5% of NAV of the mutual fund. • The Scheme shall not make any investment in any fund of fund scheme. • Short Term Deposits Pending deployment of funds of a scheme in terms of investment objectives of the scheme, the Mutual Fund may invest them in short term deposits of schedule commercial banks, subject to such Guidelines as may be specified by SEBI. The investments in these deposits shall be in accordance with Paragraph 12.16 of SEBI Master Circular for Mutual Funds dated June 27, 2024 and any other applicable guidelines as amended or updated from time to time. The Scheme shall abide by the following guidelines for parking of funds in short term deposits: a) "Short Term" for parking of funds shall be treated as a period not exceeding 91 days. b) Such short-term deposits shall be held in the name of the Scheme. c) The Scheme shall not park more than 15% of the 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 Trustees. d) Parking of funds in short term deposits of associate and sponsor scheduled commercial banks together shall not exceed 20% of total deployment by the Mutual Fund in short term deposits. e) The Scheme shall not park more than 10% of the net assets in short term deposit(s), with any one scheduled commercial bank including its subsidiaries. 45f) The Scheme shall not park funds in short-term deposit of a bank, which has invested in the Scheme. The aforesaid limits shall not be applicable to term deposits placed as margins for trading in cash and derivatives market. g) The AMC shall not charge any investment management and advisory fees for parking of funds in short term deposits of scheduled commercial banks. The Scheme may participate in securities lending as permitted under the Regulations. The securities mentioned above could be listed, unlisted, privately placed, secured, unsecured, rated or unrated and of any maturity. The securities may be acquired through initial public offerings (IPOs), secondary market operations, private placement or rights offers. All investments in securities whether privately placed or otherwise will be in line with SEBI guidelines as applicable and the investment objectives and policies of the Scheme. Investment in unrated securities will be in accordance with SEBI guidelines as applicable. S.O.11 B. What are the investment restrictions? Pursuant to the "SEBI Regulations", the following investment and other limitations shall be applicable to the Scheme, as the case maybe: 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 Act. Such investment limit may be extended to 12% of the NAV of the scheme with the prior approval of the Board of Trustees and Board of Directors of the asset management company: Provided that such limit shall not be applicable for investments in Government Securities, treasury bills and triparty repo on Government securities or treasury bills: Provided further that investments 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 the Board: Provided further that such limit shall not be applicable for investments in case of debt exchange traded funds or such other funds as may be specified by the Board from time to time.: Pursuant to clause 12.8.3 of SEBI Master Circular for Mutual Funds dated June 27, 2024, the scheme shall not invest more than: 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 The above investment limits may be extended by up to 2% of the NAV of the scheme with prior approval of the Board of Trustees and Board of Directors of the AMC, subject to the overall 12% limit of the NAV of scheme for a single issuer. 2. A mutual fund scheme shall not invest in unlisted debt instruments including commercial papers, except Government Securities and other money market instruments: Provided that Mutual Fund Schemes may invest in unlisted non-convertible debentures up to a maximum of 10% of the debt portfolio of the scheme subject to such conditions as may be specified by the SEBI from time to time; Provided further that mutual fund schemes shall comply with the norms under this clause within the time and in the manner as may be specified by the SEBI from time to time; 46Provided, further that the norms for investments by mutual fund schemes in unrated debt instruments shall be specified by the SEBI from time to time. As per these norms, investments in unrated debt and money market instruments, other than government securities, treasury bills, derivative products such as Interest Rate Swaps (IRS), Interest Rate Futures (IRF), etc. by mutual fund schemes shall not exceed 5% of net assets of the Scheme. Further, the Scheme shall comply with provisions of Chapter 12.9 of SEBI Master Circular for Mutual Fund dated June 27, 2024, regarding investment in Debt and Money Market Instruments, as amended from time to time, to the extent applicable to the Scheme. 3. The Mutual Fund under all its Scheme(s) will not own more than 10% of any Company's paid up capital carrying voting rights or ten per cent of units of REITs issued by a single issuer, as the case may be. Provided that the Sponsor of the Fund, its associate or group company including the asset management company of the Fund, through the Scheme(s) of the Fund or otherwise, individually or collectively, directly or indirectly, shall not have 10% or more of the share-holding or voting rights in the asset management company or the trustee company of any other mutual fund. Provided that in the event of a merger, acquisition, scheme of arrangement or any other arrangement involving the sponsors of the mutual funds, shareholders of the asset management companies or trustee companies, their associates or group companies which results in the incidental acquisition of shares, voting rights or representation on the board of the asset management companies or trustee companies beyond the above specified limit, such exposure may be rebalanced within a period of one year of coming into force of such an arrangement. 4. Transfers of investments from one scheme to another scheme in the same mutual fund shall be allowed only if, - a) Such transfers are done at the prevailing market price for quoted instruments on spot basis. [Explanation - "spot basis" shall have same meaning as specified by stock exchange for spot transactions.] b) The securities so transferred shall be in conformity with the investment objective of the Scheme to which such transfer has been made. c) Inter Scheme Transfers are affected in accordance with the guidelines specified at Para 12.30 of SEBI Master Circular for Mutual Fund dated June 27, 2024 as amended from time to time. 5. Investment in other Schemes: The investment by the Scheme in other Mutual Fund Schemes will be in accordance with Regulation 44(1) read with Clause 4 of the VII Schedule to the SEBI (Mutual Funds) Regulations, 1996 according to which: a) The Scheme may invest in another scheme under the same asset management company or in any other mutual fund without charging any fees, provided the aggregate inter scheme investments made by all the schemes under the same management or in schemes under the management of any other AMC shall not exceed 5% of NAV of the mutual fund. b) The Scheme shall not make any investment in any fund of fund scheme. 6. The Scheme shall buy and sell securities on the basis of deliveries and shall in all cases of purchases, take delivery of relative securities and in all cases of sale, deliver the securities; Provided further that the mutual fund may enter into derivatives transactions in a recognized stock exchange, in accordance with the guidelines issued by the SEBI; 47Provided further that the sale of government securities already contracted for purchase shall be permitted in accordance with the guidelines issued by the Reserve Bank of India in this regard. 7. The Mutual Fund shall get the securities purchased or transferred in the name of the Mutual Fund on account of the concerned Scheme, wherever investments are intended to be of long term nature. 8. In accordance with paragraph 12.10 of SEBI Master Circular for Mutual Funds dated June 27, 2024, Non- Convertible Preference Shares (NCPSs) shall be treated as debt instruments and investment restrictions as applicable on debt instruments as specified in MF Regulations & circulars issued thereunder shall also be applicable to NCPSs. 9. Pending deployment of funds of a scheme in terms of investment objectives of the scheme, a mutual fund may invest them in short term deposits of schedule commercial banks, subject to such Guidelines as may be specified by the SEBI: a) "Short Term" for parking of funds shall be treated as a period not exceeding 91 days. b) Such short-term deposits shall be held in the name of the Scheme. c) The Scheme shall not park more than 15% of the 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 Trustees. d) Parking of funds in short term deposits of associate and sponsor scheduled commercial banks together shall not exceed 20% of total deployment by the Mutual Fund in short term deposits. e) The Scheme shall not park more than 10% of the net assets in short term deposit(s), with any one scheduled commercial bank including its subsidiaries. f) The Scheme shall not park funds in short-term deposit of a bank, which has invested in the Scheme. The aforesaid limits shall not be applicable to term deposits placed as margins for trading in cash and derivatives market. g) AMC shall not charge any investment management and advisory fees for parking of funds in short term deposits of scheduled commercial banks. 10. The Scheme shall not make any investment in: a) Any unlisted security of an associate or group company of the sponsor; or b) Any security issued by way of private placement by an associate or group company of the sponsor; or c) The listed securities of group companies of the sponsor which is in excess of 25% of the net assets, except for investments by equity oriented exchange traded funds and index funds and subject to such conditions as may be specified by the Board. Provided that for the private equity fund or a pooled investment vehicle or a pooled investment fund acting as sponsor of mutual funds, the associate or group company shall also include,- a. associate or group company of the manager of any pooled investment vehicle; or b. investee companies in which the shareholding of ten percent or more is held by the schemes or funds managed by manager of the pooled investment vehicle; or c. any investee company in which the pooled investment vehicle holds more than ten percent shareholding or where the directors of the pooled investment vehicle or corporate sponsor has representation on the board or right to nominate representatives on the board. 11. No scheme of a mutual fund shall make any investment in any fund of funds scheme. 12. No mutual fund scheme shall invest more than 10 per cent of its NAV in the equity shares or equity related instruments of any entity. 48Provided that, the limit of 10 per cent shall not be applicable for investments in case of index fund or exchange traded fund or sector or industry specific scheme. In accordance with paragraph 12.5.1 of SEBI Master Circular for Mutual Funds dated June 27, 2024, the upper ceiling on investments in case of sector or industry specific scheme, may be in accordance with the weightage of the entities in the representative sectoral index or sub index as disclosed in the SID or 10% of the NAV of the scheme, whichever is higher. 13. All investments by a mutual fund scheme in equity shares and equity related instruments shall only be made provided such securities are listed or to be listed. 14. A mutual fund may invest in the units of InvITs subject to the following: (a) No mutual fund under all its schemes shall own more than 10% of units issued by a single issuer of InvIT; and (b) A mutual fund scheme shall not invest – i. more than 10% of its NAV in the units of InvIT; and ii. more than 5% of its NAV in the units of InvIT issued by a single issuer. Provided that the limits mentioned in sub-clauses (i) and (ii) above shall not be applicable for investments in case of index fund or sector or industry specific scheme pertaining to InvIT. 15. Limit for investment in Foreign / Overseas Securities: 1. As per paragraph 12.19 and 12.19.1.1 of Master Circular: 1.1 Mutual Funds can make overseas investments subject to a maximum of US $ 1 billion per Mutual Fund, within the overall industry limit of US $ 7 billion. 1.2 Mutual Funds can make investments in overseas Exchange Traded Fund (ETF(s)) subject to a maximum of US $ 300 million per Mutual Fund, within the overall industry limit of US $ 1 billion. The above investments shall be made in accordance with the SEBI Advisory email dated March 19, 2024 on ‘Advisory for monitoring of industry wide limit of Overseas Investments in Mutual Funds’, as amended from time to time. 2. The allocation methodology of the aforementioned limits shall be as follows: 2.1 In case of overseas investments specified at Paragraph 1.1 above, US $ 50 million would be reserved for each Mutual Fund individually, within the overall industry limit of US $ 7 billion. The Scheme may invest a maximum of US $ 100 million in Foreign Securities (including overseas ETFs) subject to the limit specified in 1.1. and 1.2 above. The Scheme shall not have an exposure of more than 10% of its net assets in foreign securities, subject to regulatory limits specified from time to time. Investment in Overseas Securities shall be subject to the investment restrictions specified by SEBI / RBI from time to time. 16. The Mutual Fund shall enter into transactions relating to Government Securities only in dematerialized form. The investment within the limit can be made in mortgaged backed securitized debts which are not rated below the investment grade by credit rating agency registered with SEBI. 17. The Scheme shall not advance any loan for any purpose. 4918. The Fund shall not borrow except to meet temporary liquidity needs of the Fund for the purpose of redemption of units or payment of interest and dividend (IDCW) to the unit holders, provided that the fund shall not borrow more than 20% of the net assets of the individual scheme and the duration of the borrowing shall not exceed a period of 6 months. 19. Cumulative Gross exposure through investments in securities under the Scheme which includes equities, equity related instruments/securities including units issued by REITs, debt securities, money market instruments, derivatives (including fixed income derivatives), Units issued by InvITs, repo transactions in corporate debt securities, and other permitted securities/assets provided by SEBI from time to time shall not exceed 100% of the net assets of the Scheme, subject to paragraph 12.24 of SEBI Master Circular for Mutual Funds dated June 27, 2024. However, cash or cash equivalents with residual maturity of less than 91 days shall be treated as not creating any exposure in accordance with paragraph 12.25 of SEBI Master Circular for Mutual Funds dated June 27, 2024. SEBI, vide letter dated November 3, 2021, has clarified that Cash Equivalent shall consist of the following securities having residual maturity of less than 91 days: • Government Securities, • T-Bills and • Repo on Government Securities. The total exposure to option premium paid shall not exceed 20% of the net assets of the Scheme/s. Other provisions as contained in Paragraph 12.25 of SEBI Master Circular for Mutual Funds dated June 27, 2024 shall also be complied with. 20. Investment in debt instruments having Structured Obligations / Credit Enhancements- The investment of the scheme in the following instruments shall not exceed 10% of the debt portfolio of the scheme and the group exposure in such instruments shall not exceed 5% of the debt portfolio of the scheme: a) Unsupported rating of debt instruments (i.e. without factoring-in credit enhancements) is below investment grade and b) Supported rating of debt instruments (i.e. after factoring-in credit enhancement) is above investment grade. Investment in debt instruments, having credit enhancements backed by equity shares directly or indirectly, shall have a minimum cover of 4 times considering the market value of such shares. 21. The scheme shall participate in Repo in corporate debt securities in accordance with para 12.18 of SEBI Master Circular for Mutual Funds dated June 27, 2024 and such other directions issued by RBI and SEBI from time to time. The Gross exposure of the scheme to repo transactions in corporate debt securities shall not be more than 10% of the net asset of the scheme. The scheme shall participate in Repo in corporate debt securities in accordance with directions issued by RBI and SEBI from time to time and in accordance with the Policy framed by the Board of Directors of the AMC and the Trustee Company in this regard. 22. SEBI has vide Para 7.5 of SEBI Master Circular for Mutual Funds dated June 27, 2024 permitted Mutual Funds to participate in the derivatives market at par with Foreign Institutional Investors (FII). Accordingly, Mutual Funds shall be treated at par with a registered FII in respect of position limits in index futures, index options, stock options and stock futures contracts. The Fund shall comply with the guidelines issued by SEBI and amendments thereof issued from time to time in derivative trading and the position limits specified by SEBI for Mutual Funds and its schemes from time to time. i. Position limit for the Mutual Fund in index options contracts 50a. The Mutual Fund position limit in all index options contracts on a particular underlying index shall be Rs 500 crore or 15% of the total open interest of the market in index options, whichever is higher, per Stock Exchange. b. This limit would be applicable on open positions in all options contracts on a particular underlying index. ii. Position limit for the Mutual Fund in index futures contracts a. The Mutual Fund position limit in all index futures contracts on a particular underlying index shall be Rs 500 crore or 15% of the total open interest of the market in index futures, whichever is higher, per Stock Exchange. b. This limit would be applicable on open positions in all futures contracts on a particular underlying index. iii. Additional position limit for hedging In addition to the position limits at point (i) and (ii) above, the Mutual Fund may take exposure in equity index derivatives subject to the following limits: i. Short positions in index derivatives (short futures, short calls and long puts) shall not exceed (in notional value) the Mutual Fund's holding of stocks. ii. Long positions in index derivatives (long futures, long calls and short puts) shall not exceed (in notional value) the Mutual Fund's holding of cash, government securities, T-Bills and similar instruments. iv. Position limit for Mutual Fund for stock based derivative contracts The Mutual Fund position limit in a derivative contract on a particular underlying stock, i.e. stock option contracts and stock futures contracts, is defined in the following manner:- The combined futures and options position limit shall be 20% of the applicable Market Wide Position Limit (MWPL). v. Position limit for each scheme of a Mutual Fund for stock based derivative contracts The scheme-wise position limit / disclosure requirements shall be – i. For stock option and stock futures contracts, the gross open position across all derivative contracts on a particular underlying stock of a scheme of a mutual fund shall not exceed the higher of: 1% of the free float market capitalisation (in terms of number of shares) or 5% of the open interest in the derivative contracts on a particular underlying stock (in terms of number of contracts). ii. This position limits shall be applicable on the combined position in all derivative contracts on an underlying stock at a Stock Exchange. iii. For index based contracts, Mutual Funds shall disclose the total open interest held by its scheme or all schemes put together in a particular underlying index, if such open interest equals to or exceeds 15% of the open interest of all derivative contracts on that underlying index. 5123. Mutual Funds may enter into plain vanilla Interest Rate Swaps (IRS) for hedging purposes. The value of the notional principal in such cases must not exceed the value of respective existing assets being hedged by the scheme. In case of participation in IRS is through over the counter transactions, the counter party has to be an entity recognized as a market maker by RBI and exposure to a single counterparty in such transactions should not exceed 10% of the net assets of the scheme. However, if mutual funds are transacting in IRS through an electronic trading platform offered by the Clearing Corporation of India Ltd. (CCIL) and CCIL is the central counterparty for such transactions guaranteeing settlement, the single counterparty limit of 10% shall not be applicable. 24. To reduce interest rate risk in a debt portfolio, mutual funds may hedge the portfolio or part of the portfolio (including one or more securities) on weighted average modified duration basis by using Interest Rate Futures (IRFs). The maximum extent of short position that may be taken in IRFs to hedge interest rate risk of the portfolio or part of the portfolio, is as per the formula given below: (Portfolio Modified Duration * Market Value of the Portfolio) (Futures Modified Duration * Futures Price / PAR) In case the IRF used for hedging the interest rate risk has different underlying security(s) than the existing position being hedged, it would result in imperfect hedging. Imperfect hedging using IRFs may be considered to be exempted from the gross exposure, up to maximum of 20% of the net assets of the scheme, subject to the following: i. Exposure to IRFs is created only for hedging the interest rate risk based on the weighted average modified duration of the bond portfolio or part of the portfolio. ii. Mutual Funds are permitted to resort to imperfect hedging, without it being considered under the gross exposure limits, if and only if, the correlation between the portfolio or part of the portfolio (excluding the hedged portions, if any) and the IRF is at least 0.9 at the time of initiation of hedge. In case of any subsequent deviation from the correlation criteria, the same may be rebalanced within 5 working days and if not rebalanced within the timeline, the derivative positions created for hedging shall be considered under the gross exposure computed in terms of Paragraph 12.24.1 of SEBI Master Circular for Mutual Funds. The correlation should be calculated for a period of last 90 days. Explanation: If the fund manager intends to do imperfect hedging up to 15% of the portfolio using IRFs on weighted average modified duration basis, either of the following conditions need to be complied with: (a) The correlation for past 90 days between the portfolio and the IRF is at least 0.9 or (b) The correlation for past 90 days between the part of the portfolio (excluding the hedged portions, if any) i.e. at least 15% of the net asset of the scheme (including one or more securities) and the IRF is at least 0.9. iii. At no point of time, the net modified duration of part of the portfolio being hedged should be negative. iv. The portion of imperfect hedging in excess of 20% of the net assets of the scheme should be considered as creating exposure and shall be included in the computation of gross exposure in terms of Paragraph 12.24.1 of SEBI Master Circular for Mutual Funds. All investment restrictions stated above shall be applicable at the time of making investment. Apart from the Investment Restrictions prescribed under the Regulations, internal risk parameters for S.O.13 limiting exposure to a particular entity or sector may be prescribed from time to time to respond to the dynamic market conditions and market opportunities. <C.S.O.19> The Trustees of the Mutual Fund may alter these limitations / objectives from time to time to the extent the SEBI Regulations change so as to permit the Scheme to make its investments in the full spectrum of 52permitted investments for the mutual fund in order to achieve its investment objectives. All investments of the Scheme will be made in accordance with the SEBI Regulations, including Seventh Schedule thereof. S.O.8 C. Fundamental Attributes Following are the Fundamental Attributes of the scheme, in terms of paragraph 1.14 of SEBI Master Circular for Mutual Funds dated June 27, 2024: (i) Type of a scheme An open-ended equity scheme investing in Banking & Financial Services Sector. (ii) Investment Objective • Main Objective - The objective of the scheme is to generate long term capital appreciation by investing predominantly in equity and equity related instruments of entities engaged in the banking and financial services sector. There is no assurance that the investment objective of the Scheme will be achieved. • Investment Pattern – The investment pattern is as set out in “Part II – A. How will the Scheme allocate its assets?” of this SID with the option to alter the asset allocation for a short term period on defensive considerations. (iii) Terms of Issue • Liquidity provisions such as Listing/Redemption/Repurchase of Units Please refer to section “Other Scheme Specific Disclosures” of this SID. • Aggregate fees and expenses charged to the Scheme Please refer to section “Part III - C. Annual Scheme Recurring Expenses” for details • Any Safety Net or Guarantee provided This Scheme does not provide any guaranteed or assured return to its Investors. In accordance with Regulation 18(15A) of the SEBI (MF) Regulations and Clause 1.14.1.4 of SEBI Master S.O.8 Circular dated June 27, 2024 for Mutual Funds, the trustees shall ensure that no change in the fundamental attributes of the Scheme(s) and the Plan(s)/ Option(s) thereunder or the fees and expenses payable or any other change which would modify the Scheme(s) and the Plan(s)/ Option(s) thereunder and affect the interest of the unit holders is carried out by the asset management company, unless it complies with sub- regulation (26) of regulation 25 of the SEBI (MF) Regulations. In accordance with Regulation 25(26) of the SEBI (MF) Regulations and Clause 1.14.1.4 of SEBI Master Circular dated June 27, 2024 for Mutual Funds, the asset management company shall ensure that no change in the fundamental attributes of any scheme or the trust, fees and expenses payable or any other change which would modify the scheme and affect the interest of unit holders, shall be carried out unless, <C.S.O. 59> • 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 newspaper 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 atleast 30 calendar days to exit at the prevailing Net Asset Value without any exit load. 53D. Other Scheme Specific Disclosures: Listing and transfer of units Listing: As the repurchase facility is provided on an ongoing basis, at NAV related prices, the units of the Scheme are not proposed to be listed on any Stock Exchanges. Transfer of units: The Units are transferrable in compliance with Regulation 37 of SEBI (Mutual Funds) Regulations, 1996. Transfer of units held in Non-Demat (SoA) mode: Pursuant to AMFI Best Practices Guidelines Circular No. 135/BP/116/2024-25 dated August 14, 2024 read with AMFI Best Practices Guidelines Circular No. 135/BP/119/2025-26 dated May 08, 2025, the facility for transfer of units held in SoA mode shall be available to Investors/Unitholders under Resident/ non-resident individual category including individual unitholders falling under the following three categories:- a. Surviving joint unitholder, who wants to add new joint holder(s) in the folio upon demise of one or more joint unitholder(s). b. A nominee of a deceased unitholder, who wants to transfer the units to the legal heirs of the deceased unitholder, post the transmission of units in the name of the nominee. c. A minor unitholder who has turned a major and has changed his/her status from minor to major, wants to add the name of the parent/guardian, sibling, spouse etc. in the folio as joint holder(s). Transfer of units held in Demat mode: The Units held in dematerialized form can be transferred and transmitted in accordance with the provisions of SEBI (Depositories and Participants) Regulations, 2018, as may be amended from time to time. The delivery instructions for transfer of Units will have to be lodged with the Depository Participant in the prescribed form and transfer will be effected in accordance with such rules/regulations as may be in force governing transfer of securities in dematerialized form. The Units held in demat mode can be pledged and hypothecated as per the provisions of Depositories Act and Rules and Regulations framed by Depositories. For the detailed disclosures including the process on transfer of units held in SoA mode, kindly refer SAI. Dematerialization of units Investors shall have an option to subscribe to/ hold the units in < C.S.O. 57> electronic (demat) form in accordance with the guidelines/ procedural requirements as laid by the Depositories (NSDL/CDSL) 54from time to time. In case of SIP, units will be allotted based on the applicable NAV as per provisions of Scheme Information Document and will be credited to demat account of the investors on weekly basis (upon realisation of funds). However, Special Products/Facilities such as Systematic Withdrawal Plan, Systematic Transfer Plan and Switching facility offered by Mutual Fund shall be available for unitholders under the scheme in case the units are held/opted to be held in physical (non-demat) mode. Investors intending to hold units in electronic (demat) form will be required to have beneficiary account with a Depository Participant (DP) (registered with NSDL / CDSL) and will be required to indicate, in the application form, the DP's name, DP ID Number and the Beneficiary account number of the applicant held with the DP at the time of subscribing to the units. Applicants must ensure that the sequence of the names as mentioned in the application form matches with that of the beneficiary account held with the DP. Names, PAN details, KYC details etc. mentioned in the Application Form will be verified against the Depository records. If the details mentioned in the application form are found to be incomplete / incorrect or not matching with the depository units in demat records, the application shall be treated as application for physical (non-demat) mode and accordingly units will be allotted in mode physical (non-demat) mode, subject to it being complete in all other aspects. Unitholders who have opted to hold and thereby allotted units in electronic (demat) form will receive payment of redemption / IDCW proceeds into bank account linked to their Demat account. In case, the Unitholder desires to hold the Units in a Dematerialized /Rematerialized form at a later date, the request for conversion of units held in physical (non-demat) mode into electronic (demat) form or vice-versa should be submitted alongwith a Demat / Remat Request Form to their Depository Participant(s). Investors should ensure that the combination of names in the account statement is the same as that in the demat account. The allotment of units in demat form shall be subject in terms of the guidelines / procedural requirements as laid by the Depositories (NSDL/CDSL) from time to time. Further, the units held in electronic (demat) form will be transferable in accordance with provisions of Depositories Act, 1996 and the Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018 as may be amended from time to time. Minimum Target amount Rs. 10 Crores. (This is the minimum amount This is the minimum amount required to operate the scheme and if required to operate the this is not collected during the NFO period, then all the investors scheme and if this is not would be refunded the amount invested without any return. collected during the NFO period, then all the investors However, if AMC fails to refund the amount within 5 business days would be refunded the from the date of closure of NFO, interest as specified by SEBI amount invested without any return.) 55(currently 15% p.a.) will be paid to the investors from the expiry of 5 business days from the date of closure of the subscription period. Maximum Amount to be There is no Maximum Amount. raised (if any) Income Distribution cum The Scheme may distribute, surplus if any, by way of IDCW, as may Capital Withdrawal (IDCW) be decided by the Trustees from time to time. As per the provisions Policy of Paragraph 11.2 of SEBI Master Circular for Mutual Funds dated June 27, 2024, amount can be distributed out of the investor’s capital (Equalization Reserve), which is part of sale price that represents realized gains. Whenever distributable surplus will be distributed, a clear segregation between income distribution (appreciation on NAV) and capital distribution (Equalization Reserve) shall be suitably disclosed in the Consolidated Account Statement provided to investors as required under Regulation 36(4) of SEBI (Mutual Funds) Regulations, 1996 and Para 11.3 of SEBI Master Circular for Mutual Funds dated June 27, 2024. If there is no distributable surplus or surplus amount is too small for distribution, in the opinion of the Trustees, the IDCW (dividend) declaration may not take place. The Scheme is not assuring or guaranteeing any IDCW or returns. IDCW, if declared, shall be paid to the unitholders within 7 working days from the record date. The IDCW proceeds will mandatorily be paid directly into the Unitholder’s bank account through various electronic payout modes such as Direct credit/ NEFT/RTGS/IMPS/ECS/NECS etc, as directed by SEBI. Please note that physical dispatch of IDCW payment instruments shall be made by the AMC only in exceptional circumstances as specified by SEBI. The proceeds will be paid in favour of the Unit holder (registered holder of the Units or, if there is more than one registered holder, only to the first registered holder) with bank account number furnished to the Mutual Fund (please note that it is mandatory for the Unit holders to provide the Bank account details as per the S.O.19 directives of SEBI). The IDCW declared out of the Distributable Surplus of the Scheme will be paid net of tax deducted at source (TDS), to those unit holders whose names appear in the register of unit holders. Pursuant to payment of IDCW, the NAV of the Income Distribution cum Capital Withdrawal Option of the scheme would fall to the extent of payout and statutory levy (if applicable). In the event of failure to dispatch IDCW payments within the stipulated time period in terms of Regulation 53(a) of MF Regulations, it is clarified 56that the interest (currently @ 15% p.a.) for the delayed payment of IDCW shall be paid. Interest for the delayed payment of IDCW shall be calculated from the record date. IDCW/Dividend Distribution Procedure: In accordance with Chapter 11 of SEBI Master Circular for Mutual Funds dated June 27, 2024, as amended from time to time, the procedure for IDCW/ Dividend Distribution would be as under: 1. Quantum of IDCW and the record date will be fixed by the Trustees. IDCW so decided shall be paid, subject to availability of distributable surplus. 2. Within one calendar day of decision by the Trustees, the AMC shall issue notice to the public communicating the decision about the IDCW including the record date, in one English daily newspaper having nationwide circulation as well as in a newspaper published in the language of the region where the head office of the Mutual Fund is situated. 3. Record date shall be the date which will be considered for the purpose of determining the eligibility of investors whose names appear on the register of unit holders for receiving IDCW. The record date shall be 2 working days from the date of publication in at least one English newspaper or in a newspaper published in the language of the region where the Head Office of the mutual fund is situated, whichever is issued earlier. 4. The notice will, in font size 10, bold, categorically state that pursuant to payment of IDCW (Dividend), the NAV of the Scheme would fall to the extent of payout and statutory levy (if applicable). 5. The NAV will be adjusted to the extent of IDCW distribution and statutory levy, if any, at the close of business hours on record date. 6. Before the issue of such notice, no communication indicating the probable date of IDCW (dividend) declaration in any manner whatsoever will be issued by Mutual Fund. Reinvestment of Income Distribution cum Capital Withdrawal Option: The unit holders have the option to reinvest the IDCW declared by the Scheme. Such unit holders opting to reinvest the IDCW receivable by them shall invest in additional units of the Scheme. Upon exercising such option, the IDCW due and payable to the unit holders will be compulsorily and without any further act by the unit holders reinvested in the Scheme. The IDCW so reinvested shall be constructive payment of IDCW to the unit holders and constructive receipt of the same amount from each unit holder, for reinvestment in units. On reinvestment of IDCW, the number of units to the credit of unit holder will increase to the extent of the IDCW reinvested divided by the first ‘Ex-income 57Distribution NAV’ on the day of reinvestment as explained above. There shall, however, be no entry load on the IDCW so reinvested. Threshold Limit for ‘Payout of Income Distribution cum Capital Withdrawal Option’ If the IDCW amount payable to the unit holders under the ‘Payout of Income Distribution cum Capital Withdrawal Option’under a folio is less than or equal to Rs. 250/- and where complete bank account details are not provided by the unitholders, then such amount will be compulsorily reinvested wherever reinvestment option is available under the scheme and an account statement will be sent to the investors at their Registered Address. The IDCW shall be re- invested at the prevailing ex-dividend Net Asset Value per Unit on the record date. There shall be no Exit Load on the IDCW so reinvested. The IDCW so reinvested shall constitute a constructive payment of IDCW to the Unit holders and a constructive receipt of the same amount from each Unit holder for reinvestment in Units. Investment of unclaimed redemption and dividend (IDCW) amounts of the schemes of the CRMF: Pursuant to Paragraph 14.3 of SEBI Master Circular for Mutual Funds dated June 27, 2024, issued on “Treatment of unclaimed redemption and dividend (IDCW) amounts”, the plan viz. Canara Robeco Liquid Fund – Unclaimed Redemption & Dividend (IDCW) Plan – Direct Growth Option has been introduced with the limited purpose of deploying the unclaimed redemption and dividend (IDCW) amounts of the Schemes of the Canara Robeco Mutual Fund (“CRMF”). The said Plan will not be available for subscription/switch-in by investors/Unit Holders of the schemes of the CRMF. No exit load will be charged on the plan and the total expense ratio of the Plan will be capped as per the TER of the direct plan of the said Scheme or at 50 bps, whichever is lower. All other terms and conditions of the Scheme remain unchanged. 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. Allotment < C.S.O. 60> Allotments of units, up to 3 decimals/fractions, will be subject to realization of payment instrument and subject to the AMC having been reasonably satisfied of having received clear funds. 58Subject to the receipt of the specified minimum subscription amount, an applicant, whose application has been accepted shall have the option either to receive the statement of accounts or to hold the units in dematerialized form and the AMC shall issue to such applicant, a statement of accounts specifying the number of units allotted to the applicant or issue units in the dematerialized form as soon as possible but not later than five working days from the date of closure of the initial subscription list. The AMC shall issue units in dematerialized form to a unit holder in a scheme within two working days of the receipt of request from the unit holder. Allotment Confirmation / Consolidated Account Statement (CAS): A Consolidated Account Statement (CAS) shall also be sent to the unitholder in whose folio transactions have taken place during that month, on or before 15th of the succeeding month by e-mail/to the investor’s mailing address. In case of specific request received from investors, Mutual Fund will provide an account statement to the investors within 5 (five) Business Days from the receipt of such request. Further, in order to enable a single consolidated view of all the investments of an investor in Mutual Fund and securities held in DEMAT form with Depositories, and the Asset Management Companies (AMCs)/ MF-RTAs shall put in place systems to facilitate generation and dispatch of single consolidated account statement for investors having mutual fund investments and holding DEMAT accounts. In view of the said requirements the account statements for transactions in units of the Fund by investors will be dispatched to investors in following manner: I. Investors who do not hold DEMAT Account Consolidated account statement*, based on PAN of the holders, shall be sent by AMC/ RTA to investors not holding DEMAT account, for each calendar month on or before 15th day of the succeeding month to the investors in whose folios transactions have taken place during that month. Consolidated account statement shall be sent by AMC/RTA every half yearly (September/ March), on or before 21st day of succeeding month, detailing holding at the end of the six month, to all such investors in whose folios there have been no transactions during that period. *Consolidated account statement sent by AMC/RTA is a statement containing details relating to all financial transactions made by an investor across all mutual funds viz. purchase, redemption, switch, reinvestment of Income Distribution cum Capital Withdrawal, payout of Income Distribution cum Capital Withdrawal, systematic investment plan, systematic withdrawal plan, systematic transfer plan, bonus etc. (including transaction charges paid to the distributors, if any) and holding at the end of the month. 59II. Investors who hold DEMAT Account Consolidated Account Statement**, based on PAN of the holders, shall be sent by Depositories to investors holding DEMAT account. If there is any transaction in any of the demat accounts of the investor or in any of the mutual fund folios, then CAS shall be sent to that investor on monthly basis. The depositories shall dispatch the CAS to investors that have opted for delivery via electronic mode, within twelve (12) days from the month end and to investors that have opted for delivery via physical mode, within fifteen (15) days from the month end. In case there is no transaction in any of the mutual fund and demat accounts then CAS with holding details shall be sent to the investors on half yearly basis. The depositories shall dispatch the CAS to investors that have opted for delivery via electronic mode, on or before the eighteenth (18th) day of April and October and to investors that have opted for delivery via physical mode, on or before the twenty-first (21st) day of April and October. In case of DEMAT accounts with nil balance and no transactions in securities and in mutual fund folios, the depository shall send account statement in terms of regulations applicable to the depositories. **Consolidated account statement sent by Depositories is a statement containing details relating to all financial transactions made by an investor across all mutual funds viz. purchase, redemption, switch, reinvestment of Income Distribution cum Capital Withdrawal, payout of Income Distribution cum Capital Withdrawal, systematic investment plan, systematic withdrawal plan, systematic transfer plan, bonus etc. (including transaction charges paid to the distributor, if any) and transactions in dematerialised securities across DEMAT accounts of the investors and holding at the end of the month. Following provisions shall be applicable to CAS sent through AMC/ RTA and CAS sent through depositories: a. Investors are requested to note that for folios which are not included in the CAS, AMC shall henceforth issue monthly account statement to the unit holders, pursuant to any financial transaction done in such folios; the monthly statement will be sent on or before fifteenth day of succeeding month. Such statements shall be sent in physical form if no email id is provided in the folio. b. The statement sent within the time frame mentioned above is provisional and is subject to realisation of payment instrument and/or verification of documents, including the application form, by the RTA/AMC. c. In the event the folio/ DEMAT account has more than one registered holder, the first named Unit holder/Account holder shall receive the CAS (AMC/RTA or Depository). For the purpose of CAS (AMC/RTA or Depository), common investors across mutual 60funds/depositories shall be identified on the basis of PAN. Consolidation shall be based on the common sequence/order of investors in various folios/ DEMAT accounts across mutual funds / DEMAT accounts across depository participants. d. Investors whose folio(s)/ DEMAT account(s) are not updated with PAN shall not receive CAS. Investors are therefore requested to ensure that their folio(s)/ DEMAT account(s) are updated with PAN. e. For Unit Holders who have provided an e-mail address in KYC records, the CAS will be sent by e-mail. f. The Unit Holder may request for a physical account statement by writing to/calling the AMC/RTA. In case of a specific request received from the unit holders, the AMC/RTA shall provide the account statement to the unit holders within 5 business days from the receipt of such request. g. Account Statements shall not be construed as proof of title and are only computer printed statements indicating the details of transactions under the Schemes during the current financial year and giving the closing balance of Units for the information of the Unit Holder. h. Account Statement will be issued on allotment. i. The Units are transferrable in compliance with Regulation 37 of SEBI (MFs) Regulations, 1996. Half Yearly Consolidated Account Statement: A Consolidated Account Statement detailing holding across all schemes at the end of every six months (i.e. September/ March), on or before 21st day of succeeding month, to all such Unit holders in whose folios no transaction has taken place during that period shall be sent by mail/to the investor’s mailing address. The half yearly consolidated account statement will be sent by e- mail to the Unit holders whose e-mail address is registered with the Fund, unless a specific request is made to receive in physical. Unit holders who receive account statements by e-mail may download the documents after receiving e-mail from the Fund. Should the Unit holder experience any difficulty in accessing the electronically delivered documents, the Unit holder shall promptly advise the Fund to enable the Fund to make the delivery through alternate means. It is deemed that the Unit holder is aware of all security risks including possible third party interception of the documents and contents of the documents becoming known to third parties. For ease of communication, first applicant’s own email ID and mobile number should be provided. As per AMFI Circular No. 135/BP/97/2021-22, if email ID and Contact number of Primary Unit 61Holder is not available then email ID and Mobile number of family member can be provided. Further, as per the provisions of Paragraph 14.3.3.4.b of SEBI Master Circular for Mutual Funds dated June 27, 2024, CAS issued for the half-year shall also provide the following: The amount of actual commission paid by AMCs/Mutual Funds (MFs) to distributors (in absolute terms) during the half-year period against the concerned investor’s total investments in each scheme. (The term ‘commission’ here refers to all direct monetary payments and other payments made in the form of gifts / rewards, trips, event sponsorships etc. by AMCs/MFs to distributors. The commission disclosed is gross commission and does not exclude costs incurred by distributors such as GST (wherever applicable, as per existing rates), operating expenses, etc.). • The scheme’s average Total Expense Ratio (in percentage terms) for the half-year period for each scheme’s applicable plan (regular or direct or both) where the concerned investor has actually invested in. • Such half-yearly CAS shall be issued to all investors, excluding those investors who do not have any holdings in MF schemes and where no commission against their investment has been paid to distributors, during the concerned half-year period. Dematerialization / Rematerialization of Units: The Applicants intending to hold the Units in dematerialized mode will be required to have a beneficiary account with a Depository Participant of the NSDL/CDSL and will be required to mention in the application form DP's Name, DP ID No. and Beneficiary Account No. with the DP at the time of purchasing Units during the NFO of the scheme. The Units allotted will be credited to the DP account of the Unit holder as per the details provided in the application form. The statement of holding of the beneficiary account holder for units held in DEMAT will be sent by the respective DPs periodically. It may be noted that trading and settlement in the Units of the scheme over the stock exchange(s) (where the Units are listed) will be permitted only in electronic form. If the Unit holder desires to hold the Units in a dematerialized / Rematerialized form at a later date, the request for conversion of units held in Account Statement (non DEMAT) form into DEMAT (electronic) form or vice versa should be submitted along with a DEMAT/REMAT Request Form to their Depository Participants. However, the Trustees / AMC reserves the right to change the dematerialization / rematerialization process in accordance with the procedural requirements laid down by the Depositories, viz. NSDL/ CDSL and/or in accordance with the provisions laid under the Depositories Act, 1996. 62Default Option: In case of valid applications received without indicating any choice of options, it will be considered as option for Growth Option and processed accordingly. In case of incorrect furnishing of DP account details, the AMC shall issue Statement of Account specifying the units allotted to investor within 5 business days from the closure of the NFO. Refund If application is rejected, full amount will be refunded within 5 business days from the date of closure of NFO. If refunded later than 5 working days, interest @15% per annum for delay period will be paid and charged to the AMC. In the event of Applications not being complete in all respects and the consequent non allotment, the Scheme will refund the Application Money to the applicant(s), either by Post by way of Cheque or Demand Draft marked ‘A/c Payee’ or by electronic mode. All refund cheques will be mailed by registered post or as permitted by applicable regulations at the risk of the applicants. Who can invest The following persons are eligible and may apply for subscription to the Units of the Scheme (subject to, wherever relevant, purchase of This is an indicative list and Units of mutual funds being permitted under relevant statutory investors shall consult their regulations and their respective constitutions): financial advisor to ascertain whether the scheme is • Adult Individual(s) and also minor(s) through their suitable to their risk profile. parent/guardian. (Application of minors jointly with adults not allowed). Investment in units of CRMF in the name of minor through parent/legal guardian will be subject to Paragraph 17.6 of SEBI Master Circular for Mutual Funds dated June 27, 2024. Adult Individual(s) jointly not exceeding three, on first holder or survivor/s basis. • Hindu Undivided Family (HUF) • Partnership Firms • A Company as defined in the Companies Act, 1956/Companies Act, 2013 • Public Sector Undertakings • A Body Corporate established by or under any law in force in India • A Co-operative Society registered under any law relating to Co- operative Societies in India • A Religious or Charitable Trust / Wakfs or a Society established under the relevant laws and authorized to invest in Mutual Fund Schemes • Foreign Portfolio Investor who satisfies the eligibility criteria prescribed under Regulation 4 and has been registered under Chapter II of Securities and Exchange Board of India (Foreign Portfolio Investor) Regulations, 2019 • Banks and Financial Institutions • Pension Funds/Pension Fund Managers • Non Resident Indians (NRIs) and Persons of Indian Origin (PIOs) on repatriation / non-repatriation basis 63• Army, Air Force, Navy and other para-military units and bodies created by such institutions. Scientific and Industrial Research Organizations • Multilateral Funding Agencies / Body Corporates incorporated outside India with the permission of Government of India / Reserve Bank of India • Other Schemes of the Fund subject to the conditions and limits prescribed under SEBI Regulations • Any other category of investors that may be permitted by the Trustees as per the Indian Laws in future. Notes: 1. Non Resident Indians (NRIs) and Persons of Indian origin (PIOs) residing abroad /Overseas Citizens of India (OCI))/ Foreign Portfolio Investors (FPIs) have been granted a general permission by Reserve Bank of India under Schedule 5 of the Foreign Exchange Management (Transfer or Issue of Security by a Person Resident Outside India) Regulations, 2000 for investing in / redeeming units of the mutual funds subject to conditions set out in the aforesaid regulations. 2. In case of application(s) made by Individual Investors under a Power of Attorney, the original Power of Attorney or a certified true copy duly notarised should be submitted. In case of applications made by Non-Individual Investors, the authorized signatories / officials of Non-Individual investors should sign the application under their official designation and as per the authority granted to them under their Constitutive Documents/Board resolutions, etc. A list of specimen signatures of the authorized officials, duly certified / attested should also be attached to the Application Form. The Fund/AMC/Trustees shall deem that the investments made by the Investors are not prohibited by any law/Constitutive documents governing them and they possess the necessary authority to invest/transact. 3. Investors desiring to invest / transact in mutual fund schemes are required to comply with the KYC norms applicable from time to time. Under the KYC norms, Investors are required to provide prescribed documents for establishing their identity and address such as copy of the Memorandum and Articles of Association / bye-laws/trust deed/partnership deed/ Certificate of Registration along with the proof of authorization to invest, as applicable to the KYC Registration Agency (KRA) registered with SEBI. The Fund / AMC / Trustees / other intermediaries will rely on the declarations/affirmations provided by the Investor(s) in the Application/Transaction Form(s) and the documents furnished to the KRA that the Investor(s) is permitted/ authorised by the Constitution document/ their Board of Directors etc. to make the investment / transact. Further, the Investor shall be liable to indemnify the Fund / AMC / Trustees / other intermediaries in case of any dispute regarding the 64eligibility, validity and authorization of the transactions and / or the applicant who has applied on behalf of the Investors. The Fund / AMC / Trustees reserves the right to call for such other information and documents as may be required by it in connection with the investments made by the investor. 4. Returned cheques are liable not to be presented again for collection, and the accompanying application forms are liable to be rejected. In case the returned cheques are presented again, the necessary charges are liable to be debited to the investor. 5. The Trustees reserves the right to recover from an investor any loss caused to the Scheme on account of dishonour of cheques issued by the investor for purchase of Units of this Scheme. 6. No request for withdrawal of application will be allowed after the closure of New Fund Offer Period. The Trustees may inter-alia reject any application for the purchase of Units if the application is invalid or incomplete or non-permissible under law or if the Trustees for any other reason does not believe that it would be in the best interest of the Scheme or its Unitholders to accept such an application. Who cannot invest The following persons are not eligible to invest in the Scheme: • Pursuant to RBI A.P. (DIR Series) Circular No. 14 dated September 16, 2003, Overseas Corporate Bodies (OCBs) cannot invest in Mutual Funds. • NRIs and PIOs who are residents of jurisdictions under increased monitoring or high-risk jurisdictions as determined by the Financial Action Task Force (FATF), from time to time. • Any individual who is a foreign national or any other entity that is not an Indian resident under the Foreign Exchange Management Act, 1999 (FEMA Act) except where registered with SEBI as a FPI or FII or sub account of FII or otherwise explicitly permitted under FEMA Act/ by RBI/ by any other applicable authority, or as stated in the exception in point no. 4 hereunder. • NRIs and PIOs who are residents of the United States of America/defined as United States Persons under applicable laws/ statutes and the residents of Canada and USA. Such other persons as may be specified by AMC from time to time. How to Apply and other details This section must be read in conjunction with Statement of <C.S.O. 35> Additional Information of the Fund (herewith referred as “SAI”). • Investor has to be KYC compliant while investing, in case the investor is not KYC compliant, he/she may fill The KYC form and submit the documents as mentioned in the form and submit along with the Investment application form. KYC is mandatory for making investment in mutual fund schemes irrespective of the amount, for details please refer to SAI. 65• Investors should mandatorily use the Application Forms, Transactions Request, Systematic Investment plan (SIP), Systematic Transfer Plan (STP) and Systematic Withdrawal Plan (SWP) forms included in the KIM and other standard forms available at our Investor Service Centers/ www.canararobeco.com.com, for any financial/non-financial transactions. Any transactions received in any non-standard forms are liable to be rejected. • SEBI has made it mandatory to fill up the details of their bank account numbers on the application form. This will protect the interest of the Unit holders from fraudulent encashment of payments. • SEBI has also made it mandatory for investors to mention their Permanent Account Number (PAN) transacting in the units of the Mutual Fund, irrespective of the amount of transaction. Further, linking the PAN with Aadhaar on income tax website is also essential. • The application (both direct application and application routed through Distributor) should be complete in all respects along with the cheque /other payment instrument should be submitted at the Investor Service Center, Official Point of Acceptance of Transaction, at the registered and corporate office of the AMC and the office of the Registrar during their Business Hours on their respective Business Day. Investor can get the application form from either the Investor Service Centers (ISCs)/Official Points of Acceptance (OPAs) of AMC or may be downloaded from the website of AMC https://www.canararobeco.com/. • The AMC/Mutual Fund/RTA will not accept any subscription/ purchase application from Investors if accompanied by a pre- funded instrument (demand draft, pay order, banker’s cheque etc.) under the Scheme. • Investors can get the address of the Official Points of Acceptance of Transaction from the website: https://www.canararobeco.com/contact-us/#locate-us and also on the back cover of Scheme Information Document and Key Information Memorandum. • Investors are requested to refer back cover page of the SID and KIM for contact details of Registrar and Transfer Agent, brief details various official points of acceptance, collecting bankers during NFO (if any), etc. • No outstation cheques or stock invests will be accepted. Currently, the option to invest in the Scheme through payment mode as Cash is not available. The Trustees reserves the right to change/modify above provisions at a later date. 66• All cheques should be crossed "Account Payee Only" and drawn in favour of the scheme name. Any application may be accepted or rejected at the sole and absolute discretion of the Trustee. • Investors may execute transactions online through the official website www.canararobeco.com, Stock Exchange Mechanism and MF Utilities India Private Limited (“MFUI”), a “Category II – Registrar to an Issue” under SEBI (Registrars to an Issue and Share Transfer Agents) Regulations, 1993. • Investors may apply through the ASBA process during the NFO period of the Scheme by filling in the ASBA form and submitting the same to their respective banks, which in turn will block the amount in the account as per the authority contained in ASBA form and undertake other tasks as per the procedure specified therein. • All trading Members of Bombay Stock Exchange (BSE) and National Stock Exchange (NSE), who are registered with AMFI as Mutual Fund Advisors offering the facility of purchase and redemption of units of Schemes of Canara Robeco Mutual Fund through stock Exchange platforms are the official Acceptance points for fresh applications as the NFO of the scheme is offered through the stock exchange platforms. • Further pursuant to paragraph 16.12.2 of SEBI Master Circular for Mutual Funds dated June 27, 2024, it has been decided to allow investors to directly access infrastructure of the recognised stock exchanges to purchase mutual fund units directly from Mutual Fund/ Asset Management Companies. Please refer to the SAI and Application form for the detailed instructions. The policy regarding reissue of Not Applicable repurchased units, including the maximum extent, the manner of reissue, the entity (the scheme or the AMC) involved in the same. Restrictions, if any, on the SUSPENSION OF SALE / REDEMPTION OF UNITS right to freely retain or dispose Further, the Mutual Fund at its sole discretion reserves the right to of units being offered. suspend sale and Redemption of Units in the Scheme temporarily or indefinitely when any of the following conditions exist. However, the suspension of sale and Redemption of Units either temporarily or indefinitely will be with the approval of the Trustees: 671. When one or more stock exchanges or markets (including bullion markets, forex markets which provide for valuation), are closed otherwise than for ordinary holidays. 2. When, as a result of political, economic or monetary events or any circumstances outside the control of the Trustees and the AMC or circumstances which are detrimental to the interest of the unit holders. 3. In the event of breakdown in the means of communication used for the valuation of investments of the Scheme, without which the value of the securities of the Scheme cannot be accurately calculated. 4. During periods of extreme volatility of markets, which in the opinion of the AMC are prejudicial to the interests of the Unit holders of the Scheme. 5. In case of natural calamities, strikes, riots and bandhs etc. 6. In the event of any force majeure or disaster that affects the normal functioning of the AMC or the ISC. 7. During the period of Book Closure. 8. If so directed by SEBI. The AMC reserves the right in its sole discretion to withdraw the facility of Sale of Units of the Scheme, temporarily or indefinitely, if AMC views that changing the size of the corpus further may prove detrimental to the existing Unit holders of the Scheme. Suspension or restriction of Redemption facility shall be made applicable only after the approval of the Trustees. The approval from the AMC Board and the Trustees giving details of circumstances and justification for the proposed action shall also be informed to SEBI in advance. Further, Trading on stock exchanges may be halted (temporarily or indefinitely) because of market conditions or for reasons, that in view of the Exchange authorities or SEBI, trading in units of the scheme is not advisable. Right To Limit Redemptions Subject to complying with the requirements as stated at Paragraph 1.12 of SEBI Master Circular for Mutual Funds dated June 27, 2024, the following requirements shall be observed before imposing restriction on redemptions. The AMC with the specific approval of Board of Trustees and Directors under immediate intimation to SEBI, may impose restriction to the redemptions of units of the scheme when there are circumstances leading to a systemic crisis or event that severely constricts market liquidity or the efficient functioning of markets such as Liquidity issues, Market failures, exchange closures, Operational issues like force majeure, technical failures etc. 68Such restrictions will not exceed 10 working days in a period of 90 days. No redemption requests up to INR 2 lakh will be subject to any restrictions. Where redemption requests are above INR 2 lakh, AMC will redeem the first INR 2 lakh without restrictions and remaining part over and above INR 2 lakh will be subject to the such restrictions as stated above. Cut off timing for Applicable NAV for Purchases/Switch-ins subscriptions/ redemptions/ switches Pursuant to Paragraph 8.4 of SEBI Master Circular for Mutual Funds dated June 27, 2024 for purchase application (including switch-in) This is the time before which received within cut-off time on a Business Day, irrespective of the your application (complete in amount, the closing Net Asset Value (NAV) of the day on which the all respects) should reach funds are available for utilization shall be applicable. the official points of Accordingly, the below cut-off timings and applicability of NAV shall acceptance. be applicable in respect of valid applications received at the Official Point(s) of Acceptance on a Business Day: For Purchase (including switch-in) of any amount: • In respect of valid applications received up to the cut off time of 3.00 p.m. and where the funds for the entire amount are available for utilization before the cut-off time i.e. credited to the bank account of the Scheme before the cut-off time - the closing NAV of the day shall be applicable. • In respect of valid applications received after the cut off time of 3.00 p.m. and where the funds for the entire amount are credited to the bank account of the Scheme either on the same day or before the cutoff time of the next Business Day i.e. available for utilization before the cut-off time of the next Business Day - the closing NAV of the next Business Day shall be applicable. • Irrespective of the time of receipt of application, where the funds for the entire amount are credited to the bank account of the Scheme before the cut-off time on any subsequent Business Day i.e. available for utilization before the cut-off time on any subsequent Business Day - the closing NAV of such subsequent Business Day shall be applicable. For Switch-ins of any amount: For determining the applicable NAV, the following shall be ensured: • Application for switch-in is received before the applicable cut-off time. • Funds for the entire amount of subscription/purchase as per the switch-in request are credited to the bank account of the Scheme before the cut-off time. • The funds are available for utilization before the cut-off time. • In case of ‘switch’ transactions from one scheme to another, the transfer of funds shall be in line with the timelines for redemption payouts. 69For investments through systematic investment routes such as Systematic Investment Plans (SIP), Systematic Transfer Plans (STP), Transfer of Income Distribution cum Capital Withdrawal, etc. the units will be allotted as per the closing NAV of the day on which the funds are available for utilization by the Target Scheme irrespective of the installment date of the SIP, STP or record date of IDCW etc. Redemptions including switch - outs • In respect of valid applications received upto 3.00 p.m. by the Mutual Fund, closing NAV of the day of receipt of application, shall be applicable. • In respect of valid applications received after 3.00 p.m. by the Mutual Fund, the closing NAV of the next business day shall be applicable. Technical issues when transactions are processed through online facilities/ electronic modes: The time of transaction done through various online facilities / electronic modes offered by the AMC, for the purpose of determining the applicability of NAV, would be the time when the request for purchase / SIP/ sale / switch of units is received in the servers of AMC/RTA. In case of transactions carried out through online facilities / electronic modes, there may be a time lag of a few seconds or up to 1-7 banking days between the amount of subscription being debited to investor's bank account and the subsequent credit into the respective Scheme's bank account. This lag may impact the applicability of NAV for transactions where NAV is to be applied, based on actual realization of funds by the Scheme. Under no circumstances will AMC or its bankers or its service providers be liable for any lag / delay in realization of funds and consequent pricing of units. The AMC has the right to amend cut off timings subject to SEBI (MF) Regulations for the smooth and efficient functioning of the Scheme. Representation of SIP transaction which have failed due to technical reasons will also follow same rule. Minimum amount for For both NFO and Ongoing basis, as applicable. purchase/redemption/switch es I. Lump sum Investment Purchase: Rs. 5,000 and multiples of Re. 1 thereafter. Additional Purchase: Rs. 1,000 and multiples of Re. 1 thereafter II. Systematic Investment Plan (SIP) For Monthly frequency – Rs 1,000 and in multiples of Re 1 thereafter For Quarterly frequency – Rs 2,000 and in multiples of Re 1 thereafter 70III. Systematic Transfer Plan (STP) For Daily/Weekly/Monthly frequency – Rs 1,000 and in multiples of Re 1 thereafter For Quarterly frequency – Rs 2,000 and in multiples of Re 1 thereafter IV. Systematic Withdrawal Plan (SWP) For Monthly frequency – Rs 1,000 and in multiples of Re 1 thereafter For Quarterly frequency – Rs 2,000 and in multiples of Re 1 thereafter For Annual Frequency – Rs. 2,000 and in multiples of Re 1 thereafter. Note: Minimum application amount mentioned above shall not be applicable to the mandatory investments made in the Scheme pursuant to paragraph 6.10 of SEBI Master Circular for Mutual Funds. V. Minimum redemption Amount: Rs. 1,000/- and in multiples of Re. 1/- thereafter or the account balance, whichever is lower. Accounts Statements The AMC shall send an allotment confirmation specifying the units allotted by way of email and/or SMS within 5 working days of S.O.18 receipt of valid application/transaction to the Unit holders registered e-mail address and/ or mobile number (whether units are held in demat mode or in account statement form). A Consolidated Account Statement (CAS) detailing all the transactions across all mutual funds (including transaction charges paid to the distributor, if any) and holding at the end of the month shall be sent to the Unit holders in whose folio(s) transaction(s) have taken place during the month by mail or email on or before 15th of the succeeding month. Half-yearly CAS shall be issued at the end of every six months (i.e. September/ March) on or before 21st day of succeeding month, to all investors providing the prescribed details across all schemes of mutual funds and securities held in dematerialized form across demat accounts, if applicable For further details, refer SAI. Dividend/IDCW The payment of IDCW to the unitholders shall be made within seven working days from the record date. 71In the event of failure of dispatch of IDCW within the stipulated period, the AMC shall be liable to pay interest @ 15 per cent per annum to the unit holders for the period of such delay. Redemption The redemption or repurchase proceeds shall be dispatched to the unitholders within three working days from the date of redemption or repurchase. For list of exceptional circumstances refer paragraph 14.1.3 of SEBI Master Circular for Mutual Funds dated June 27, 2024. AMFI, in consultation with SEBI had published a list of exceptional circumstances for schemes unable to transfer redemption or repurchase proceeds to investors within timeline stipulated above. AMFI has also published/provided the additional timelines for making redemption payment along with list of exceptional situations. For further details, refer SAI. Bank Mandate In order to protect the interest of Unit holders from fraudulent < C.S.O. 61> encashment of cheques, the current SEBI (MF) Regulations has made it mandatory for investors to mention in their Application /Redemption request, their bank name and account number. The normal processing time may not be applicable in situations where such details are not provided by Investors / Unit holders. The AMC will not be responsible for any loss arising out of fraudulent encashment of cheques and / or any delay / loss in transit. PROCEDURE FOR CHANGE/UPDATION OF BANK DETAILS 1. Investors should submit duly filled “Change of Bank Mandate form” at any of the official point of acceptance of transaction of CRMF. 2. The investors have to submit, in original, any one of the following documents of the new bank account: a) Cancelled original cheque of the new bank mandate with first unit holder name and bank account number printed on the face of the cheque. b) Self attested copy of bank statement. c) Bank passbook with current entries not older than 3 months. d) Bank Letter duly signed by branch manager/authorized personnel. 3. Investors are also required to submit in original any one of the following document of the existing bank account: a) Cancelled original cheque with first unit holder name and bank account number printed on the face of the cheque. b) Bank account statement/Pass book. c) Bank letter on the letterhead confirming the bank account holder with the account details, duly signed and stamped by the Branch 72d) In case such bank account is already closed, a duly signed and stamped original letter from such bank on the letter head of bank, confirming the closure of said account. 4. If photocopies of the above stated documents are submitted, investor must produce the original for verification at the official point of acceptance of transaction. The original shall be returned to the investor over the counter upon verification. Kindly note that the photocopies submitted should be attested in original by the Branch Manager or Authorised personnel of the Bank. 5. There shall be a cooling period of 10 calendar days for validation and registration of new bank account. In case of receipt of redemption request during this cooling period, the validation of new Bank mandate and dispatch of redemption proceeds shall be completed within 3 working days. 6. In case, the request for change in bank mandate is invalid/incomplete/dissatisfactory in respect of signature mismatch/document insufficiency/not complying with any requirement as stated above, the request for such change will not be processed and redemption/IDCW proceeds, if any, will be processed in the last registered Bank account. MULTIPLE BANK ACCOUNTS REGISTRATION FACILITY The investors have the option to register multiple bank accounts (currently upto 5 for Individuals and 10 for Non – Individuals) for receiving redemption/ IDCW proceeds etc. by providing necessary documents. The option will be registered in a folio/account at the folio level only. This facility is available at AMC level. Investors must specify any one account as the “Default Bank Account”. The investor, may however, specify any other registered bank account for credit of redemption proceeds at the time of requesting for the redemption. This facility can be availed by using a designated “Multiple Bank Accounts Registration For” available at Investor Service Centers or on our website www.canararobeco.com. In case of first -time investors, the bank account mentioned on the purchase application form, will be treated as default bank account till a separate request to register multiple bank accounts and change the default bank account to any of other registered bank account is submitted by such investor. Registered bank accounts may also be used for verification of pay - ins (i.e. receiving of subscription funds) to ensure that a third-party payment is not used for mutual fund subscription. The default bank account will be used for all IDCW and redemptions payouts unless Unit holder(s) specifies one of the existing registered bank account in the redemption request for receiving redemption proceeds. Where Unit holder(s) do not specify the default account, the Mutual Fund reserves the right to designate any of the registered bank accounts as default bank account. New bank accounts can only be registered using the designated “Multiple Bank Accounts Registration Form¨. 73If Unit holder(s) provide a new and unregistered bank mandate or a change of bank mandate request with specific redemption/ IDCW payment request (with or without necessary supporting documents), such bank account will not be considered for payment of redemption/ IDCW proceeds, or the Mutual Fund withhold the payment for up to 10 calendar days to ensure validation of new bank mandate mentioned. Any request without the necessary documents will be treated invalid and will not be acted upon and any financial transaction, including redemptions, will be carried with the previously registered details only. Valid change of bank mandate requests with supporting documents will be processed within ten days of documents reaching the head office of the Registrar and any financial transaction request received in the interim will be carried based on the previously registered details. Investors are requested to note the following with respect to the Multiple Bank Registration Facility: 1. Bank registration/deletion request from Unit holder(s) will be accepted and processed only if all the details and necessary documents are attached. The request is liable to be rejected if it is not filled completely and in case of any ambiguous/incorrect/incomplete information. 2. The first/sole Unit holder in the folio should be amongst any one of the bank account holders. Unit holder(s) cannot provide the bank account(s) of any other person or where the first/sole Unit holder is not an account holder in the bank account provided. 3. Unit holder(s) need to attach any one of the following mandatory documents in original, in respect of each bank account for registering the bank accounts, failing which the particular bank account will not be registered. This will help in verification of the account details and register them accurately. ✓ Cancelled cheque with name and account number pre- printed ✓ Bank Statement ✓ Certified Copy of Pass book ✓ Cancelled cheque of existing default bank registered in the folio with name and account number pre-printed a) If the document is not in original, the copy should be certified by the bank or the original document should be produced for verification at the offices of CRAMC b) All documents submitted should clearly evidence the bank name, account number and name of all bank account holders. 4. While registering multiple bank accounts, the Unit holder(s) has to specify any one bank account as the Default Bank Account. If the Default Bank Account is not specified, the Mutual Fund reserves the right to designate any of the bank accounts as Default Bank Account. Default Bank Account will 74be used for all IDCW payouts and redemption payouts under circumstances mentioned below. a) No other registered bank account is specified in the specific redemption request for receiving redemption proceeds. b) A new non-registered bank account is specified in the specific redemption request for receiving redemption proceeds. c) Maturity proceeds of investments in Fixed Maturity Plans (i.e. FMPs). 5. Investors can change the default bank account by submitting the Bank Account Registration Form. In case multiple bank accounts are opted for registration as default bank account, the mutual fund retains the right to register any one of them as the default bank account at its discretion. Delay in payment of The AMC shall be liable to pay interest to the Unit holders at rate as redemption / repurchase vide clause 14.2 of SEBI Master Circular for Mutual Funds dated proceeds/dividend June 27, 2024, for the period of such delay (presently @ 15% per annum) in case the redemption / repurchase proceeds are not made within the prescribed timelines. 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 / unitholders verification of identity or such other details relating to subscription for Units under any applicable law or as may be requested by a regulatory body or any government authority, which may result in delay in processing the application. Investors shall further note that pursuant to Paragraph 14.1.3 of SEBI Master Circular for Mutual Funds dated June 27, 2024 Clause 2 (II) (c) of SEBI Circular no. SEBI/HO/IMD/IMD-I DOF2/P/CIR/2022/161 dated November 25, 2022, AMFI, in consultation with SEBI had published a list of exceptional circumstances for schemes unable to transfer redemption or repurchase proceeds to investors within timeline stipulated above. AMFI has also published/provided the additional timelines for making redemption payment along with list of exceptional situations. For Further details, refer SAI. Unclaimed Redemption and Pursuant to Paragraph 14.3 of SEBI Master Circular for Mutual Income Distribution cum Funds dated June 27, 2024, on “Treatment of unclaimed Capital Withdrawal Amount redemption and dividend (IDCW) amounts”, the new plan viz. < C.S.O.52> Canara Robeco Liquid Fund – Unclaimed Redemption & Dividend (IDCW) Plan – Direct Growth Option has been introduced with the limited purpose of deploying the unclaimed redemption and dividend (IDCW) amounts of the schemes of the Canara Robeco Mutual Fund (“CRMF”) and this scheme is placed in A-1 cell (Relatively Low Interest Rate Risk and Relatively Low Credit Risk) of Potential Risk Class matrix as per paragraph 17.5 of SEBI Master Circular on Mutual Funds dated June 27, 2024. 75The said Plan will not be available for subscription/switch-in by investors/Unit Holders of the schemes of the CRMF. No exit load will be charged on the plan and the total expense ratio of the Plan will be capped as per the TER of the direct plan of the said Scheme or at 50 bps, whichever is lower. All other terms and conditions of the Scheme remain unchanged. 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. Disclosure w.r.t investment by Process for Investments made in the name of a Minor through minors < C.S.O. 37> Parent/ Guardian a) Payment for investment by any mode shall be accepted from the bank account of the minor, parent or legal guardian of the minor, or from a joint account of the minor with the Parent/ Guardian only. For existing folios, the AMCs shall insist upon a Change of Pay-out Bank mandate before redemption is processed. b) Irrespective of the source of payment for subscription, all redemption proceeds shall be credited only in the verified bank account of the minor, i.e. the account the minor may hold with parent/legal guardian after completing all KYC formalities. c) Upon the minor attaining the status of major, the minor in whose name the investment was made, shall be required to provide all the KYC details, updated bank account details including cancelled original cheque leaf of the new account. No further transactions shall be allowed till the status of the minor is changed to major. d) The AMC has a system control at the account set up stage of Systematic Investment Plan (SIP), Systematic Transfer Plan (STP) and Systematic Withdrawal Plan (SWP) on the basis of which, the standing instruction is suspended when the minor attains majority, till the status is changed to major. Any other disclosure in terms of Minimum balance to be maintained and consequences of non- Consolidated Checklist on maintenance Standard Observations There is no minimum balance requirement. < C.S.O. 36> 76III. Other Details: A. PERIODIC DISCLOSURES Half Yearly The Mutual Fund shall host half yearly Schemes' unaudited financial results in the Financial Results prescribed format on its website viz. www.canararobeco.com within one month from the close of each half year i.e. on 31st March and on 30th September. The AMC shall publish an advertisement disclosing the hosting of such financial results on its website, in at least one English daily newspaper having nationwide circulation and in a newspaper having wide circulation published in the language of the region where the Head Office of the Mutual Fund is situated. The unaudited financial results will also be displayed on the website of AMFI. Refer Link: https://www.canararobeco.com/documents/statutory- disclosures/un-audited-half-yearly-financial-results/ Half Yearly The Mutual Fund/AMC shall disclose portfolio (along with ISIN) of the Scheme as Portfolio on the last day of the half year on website of Mutual Fund (www.canararobeco.com) and on the website of AMFI (www.amfiindia.com) within 10 days from the close of each half-year in a user-friendly and downloadable spread-sheet format. In case of Unitholders whose e-mail addresses are registered, the Mutual Fund / AMC shall send via e-mail the half- yearly statement of Scheme portfolio in which unitholders are invested within 10 days from the close of each half-year. Further, the Mutual Fund/AMC shall publish an advertisement in the all India edition of at least two daily newspapers, one each in English and Hindi, every half-year disclosing the hosting of the half-yearly statement of the Scheme portfolio on the website of the Mutual Fund (www.canararobeco.com) and on the website of AMFI (www.amfiindia.com). Unit holders may request for a physical or electronic copy of the scheme portfolio through telephone, email, written request or by choosing the relevant option under the scheme application forms (applicable for new subscribers). Such copies shall be provided free of cost to the Unitholders on specific request. Refer Link: https://www.canararobeco.com/documents/forms- downloads/forms-information-documents/information-documents/half-yearly- portfolio/ Monthly The Mutual Fund/AMC shall disclose portfolio (along with ISIN) of the Scheme as Portfolio on the last day of the month on website of Mutual Fund (www.canararobeco.com) and on the website of AMFI (www.amfiindia.com) within 10 days from the close of each month in a user-friendly and downloadable spread-sheet format. In case of Unitholders whose e-mail addresses are registered, the Mutual Fund / AMC shall send via e-mail monthly statement of Scheme portfolio in which 77unitholders are invested within 10 days from the close of each month. Unit holders may request for a physical or electronic copy of the scheme portfolio through SMS, telephone, email, written request or by choosing the relevant option under the scheme application forms (applicable for new subscribers). Such copies shall be provided free of cost to the Unitholders on specific request. Refer Link: https://www.canararobeco.com/statutory-disclosures/scheme- monthly-portfolio Annual Report The scheme wise annual report and abridged summary thereof shall be hosted on the website of the Mutual Fund (www.canararobeco.com) and on the website of AMFI (www.amfiindia.com) not later than four months (or such other period as may be specified by SEBI from time to time) from the date of closure of the relevant accounting year (i.e. 31st March each year) and link for the same will be displayed prominently on the website of the Mutual Fund (www.canararobeco.com). In case of Unit holders whose e-mail addresses are registered with the Mutual Fund, the AMC shall e-mail the annual report or an abridged summary to such unit holders. The Unit holders whose e-mail addresses are not registered with the Mutual Fund will have an option to opt-in to continue receiving physical copy of the scheme wise annual report or an abridged summary thereof. Mutual Fund / AMC shall publish an advertisement in the all India edition of at least two daily newspapers, one each in English and Hindi, every year disclosing the hosting of the scheme wise annual report on the website of the Mutual Fund (www.canararobeco.com) and on the website of AMFI (www.amfiindia.com). Physical copies of Full annual report / abridged summary thereof shall also be available for inspection at all times at the registered office of the Canara Robeco Asset Management Company Ltd. Unit holders may request for a physical or electronic copy of the said report through SMS, telephone, email, written request (letter) or by choosing the relevant option under the scheme application forms (applicable for new subscribers). Such copies shall be provided free of cost to the Unitholders on specific request. Refer Link: https://www.canararobeco.com/documents/statutory- disclosures/annual-reports-returns/annual-report/ Riskometer Based on the scheme characteristics, the Mutual Fund/AMC shall assign risk level < C.S.O. 38> for scheme. Any change in riskometer of the scheme or its benchmark shall be communicated by way of Notice cum Addendum and by way of an e-mail or SMS to unitholders of that particular scheme in the prescribed format. Riskometer shall be evaluated on a monthly basis and Mutual Funds/ AMCs shall disclose the Riskometer along with portfolio disclosure for all their schemes on their respective website and on AMFI website within 10 days from the close of each month. Mutual Funds shall disclose the risk level of schemes as on March 31 of every year, along with number of times the risk level has changed over the year, on their website and AMFI website. Mutual Funds shall publish the changes on the Riskometer in the Annual Report and Abridged Summary based on the guidelines prescribed by SEBI from time to time. The AMC shall comply with the requirements of paragraph 17.4 of SEBI Master Circular for Mutual Funds dated June 27, 2024. Refer Link: https://www.canararobeco.com/statutory-disclosures/schemewise- changes-in-risk-o-meter/ 78Other disclosures The AMC is required to prepare a Scheme Summary Document for all schemes of < C.S.O. 38> the Fund. The Scheme Summary document is a standalone scheme document that contains all the applicable details of the scheme. The document is updated by the AMCs on a monthly basis or on changes in any of the specified fields, whichever is earlier. The document is available on the websites of AMC, AMFI and Stock Exchanges in 3 data formats, namely: PDF, Spreadsheet and a machine readable format (either JSON or XML). Refer Link: https://www.canararobeco.com/documents/statutory- disclosures/scheme-dashboard/scheme-summary-document/ Daily The AMC shall upload performance of the Scheme on a daily basis on AMFI website Performance in the prescribed format along with other details such as Scheme AUM and Disclosure previous day NAV, as prescribed by SEBI from time to time. Monthly Average The Mutual Fund shall disclose the Monthly AAUM under different categories of Asset under Schemes as specified by SEBI in the prescribed format on a monthly basis on its Management website viz. www.canararobeco.com and forward to AMFI within 7 working days (Monthly AAUM) from the end of the month. Disclosure Refer Link: https://www.canararobeco.com/documents/statutory- disclosures/disclosure-of-aaum-aum/disclosure-of-aaum/ Information Ratio Information Ratio (IR) is an established financial ratio to measure the Risk Adjusted Return (RAR) of any scheme portfolio. The AMC shall disclose IR of a scheme portfolio on its website along with performance disclosure, on a daily basis. For detailed explanation of IR, its uses and method of calculation of IR, please visit: https://www.amfiindia.com/information-ratio. Refer Link: https://www.canararobeco.com/documents/statutory- disclosures/disclosure-of-risk-adjusted-return-information-ratio-ir/ S.O.17 (a) B. TRANSPARENCY/NAV DISCLOSURE (Details with reference to information given in Section I): < C.S.O. 41> The Direct Plan under the Scheme will have a Separate NAV. The AMC will calculate and disclose the first NAV of the Scheme within 5 (five) Business Days from the date of allotment. Thereafter, the AMC will calculate the NAV of the Scheme on every Business Day. The AMC shall prominently disclose the NAVs of the Scheme under a separate head on the website of the Fund (www.canararobeco.com) and on the website of AMFI (www.amfiindia.com) by 11.00 p.m. on the day of declaration of the NAV. In case of any delay in uploading on AMFI website, the reasons for such delay would be explained to AMFI in writing. If the NAVs are not available before the commencement of business hours on the following day due to any reason, the Mutual Fund shall issue a press release giving reasons and explaining when the Mutual Fund would be able to publish the NAVs. The Scheme is permitted to take exposure to overseas securities. In such cases where the scheme has taken exposure to overseas securities, the NAV of the scheme would be declared by 10.00 a.m. of the immediately succeeding Business Day. In case the scheme ceases to hold exposure to any overseas 79securities, the NAV of the scheme for that day would continue to be declared on 10.00 am on the immediately succeeding Business Day. Subsequent to that day, NAV of the scheme shall be declared on 11.00 p.m., on the same business day. Further, the Mutual Fund / AMC will extend facility of sending latest available NAVs of the Scheme to the Unit holders through SMS upon receiving a specific request in this regard. Also, information regarding NAVs can be obtained by the Unit holders / Investors by calling or visiting the nearest investor service center (ISC). Refer Link: https://www.canararobeco.com/track-nav C. TRANSACTION CHARGES AND STAMP DUTY Transaction Charges: In accordance with provisions of SEBI Circular No. SEBI/HO/IMD/IMD-PoD-1/P/CIR/2025/115 dated August 08, 2025, no transaction charges shall be deducted from the investment amount for transactions / applications received through the distributors (i.e. in Regular Plan) and full subscription amount will be invested in the Scheme, subject to statutory levies. Stamp Duty: Pursuant to 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 Notification dated February 21, 2019 issued by Legislative Department, Ministry of Law and Justice, Government of India on the Finance Act, 2019, a stamp duty @ 0.005% of the transaction value would be levied on allotment of Mutual Fund units including units allotted in demat mode. Accordingly, pursuant to levy of stamp duty, the number of units allotted on subscriptions (including reinvestment of IDCW) to the unitholders would be reduced to that extent. For more details refer SAI. D. ASSOCIATE TRANSACTIONS: Please refer to Statement of Additional Information (SAI). E. TAXATION: For details on taxation please refer to the clause on Taxation in the SAI apart from the following: Particulars Resident Investors Non- Resident Investors Mutual Fund Tax on Dividend Taxed in the hands of Taxed in the hands of Nil unitholders at applicable unitholders at the rate of slab rate under the 20% u/s 115A of the Act provisions of the Income- (plus applicable surcharge tax Act, 1961 (Act) and cess) or applicable tax treaty rate, subject to satisfying conditions relating to treaty eligibility. 80Particulars Resident Investors Non- Resident Investors Mutual Fund Capital Gains Tax: Long Term Capital 12.5% (plus applicable 12.5% (plus applicable Nil surcharge and cess) without surcharge and cess) without Gains under indexation (Refer all the indexation (Refer all the section 112A: (Held below notes) below notes) for a period of more than 12 Months) in excess of Rs. 1.25 lakh provided STT is paid at the time of transfer of such shares or units. Short Term 20% (plus applicable 20% (plus applicable Nil Capital Gains surcharge and cess) (Refer surcharge and cess) (Refer under Section all the below notes) all the below notes) 115A: (Held for a period of 12 months or less), provided STT is paid at the time of transfer of such units Notes – 1. Canara Robeco Mutual Fund is a Mutual Fund registered with the Securities & Exchange Board of India and hence the entire income of the Mutual Fund will be exempt from income tax in accordance with the provisions of Section 10(23D) of the Act. 2. Equity oriented Mutual Fund as per Explanation to Section 112A has defined to include the mutual funds where minimum 65% of proceeds is invested in equity shares of listed domestic companies and specified funds of funds (i.e., a fund where minimum 90% of proceeds of such fund is invested in another fund and such fund has invested minimum 90% of proceeds in equity shares of listed domestic companies.) The percentage of equity shareholding or unit held in respect of a fund is to be computed using the annual average of the monthly averages of opening and closing figures. 3. Surcharge at the following rate to be levied in case of individual /HUF / non-corporate non-firm unit holders for equity oriented mutual fund: Income individual /HUF / non-corporate non-firm unit holders* Rs 50 lakh to 1 crore (including income under 10% section 111A and 112A of the Act) Above Rs 1 crore upto Rs 2 crores (including 15% income under section 111A and 112A of the Act) Above Rs 2 crores upto Rs 5 crores (excluding 25% income under section 111A and 112A of the Act) 81Above Rs 5 crores (excluding income under section 37%* 111A and 112A of the Act) * For income covered under provisions of sections 111A, 112, 112A of the Act or the dividend income, surcharge rate shall be restricted to 15% where income exceeds Rs 2 crore. Further, maximum surcharge rate shall be 25% in case of individuals who has opted for new tax regime under section 115BAC. 4. Surcharge rates for Companies/ firm Total Income Rate of Rate of Surcharge for Surcharge for Domestic Foreign companies Companies Above Rs 1 crore up to 7% 2% Rs 10 crores Above Rs 10 crores 12% 5% *Surcharge rate shall be 10% in case resident companies opting taxation under section 115BAA and section 115BAB of the Act on any income earned. In case of firm with total income exceeding Rs 1 crore, surcharge rate shall be 12%. 5. Health and Education cess @ 4% on aggregate of base tax and surcharge. 6. In case of domestic companies whose turnover or gross receipts does not exceed INR 400 crore during the previous year, the applicable tax rate shall be 25%. Accordingly, in cases of such small domestic companies, the applicable tax rate on short-term capital gains shall be 27.82% or 29.12%. From AY 2020-21 onwards domestic companies can opt for a lower tax rate of 22% (plus surcharge of 10% and cess of 4%) for onwards as per section 115BAA/ 115BAB of the Act subject to prescribed conditions. Accordingly, in such cases, the applicable tax rate on short-term capital gains shall be 25.17%. 7. With effect from 01April, 2025(Amended), as per section 112A of the Act, long-term capital gains, exceeding INR 125,000, arising from transfer of equity oriented mutual funds, shall be chargeable at the rate of 12.5% (plus applicable surcharge and cess). 8. The Scheme will attract securities transaction tax (STT) at 0.001% on the redemption value. 9. Withholding of Taxation by Mutual Fund will as per applicable withholding tax rate. For further details on taxation please refer to the clause on Taxation in the SAI. F. RIGHTS OF UNITHOLDERS: Please refer to SAI for details. G. LIST OF OFFICIAL POINTS OF ACCEPTANCE: For details of official point of acceptance please refer: https://www.canararobeco.com/contact-us/#locate-us H. PENALTIES, PENDING LITIGATION OR PROCEEDINGS, FINDINGS OF INSPECTIONS OR INVESTIGATIONS S.O.20 82FOR WHICH ACTION MAY HAVE BEEN TAKEN OR IS IN THE PROCESS OF BEING TAKEN BY ANY REGULATORY AUTHORITY: < C.S.O. 48> For latest update please refer Disclosure of Penalties & Pending Litigation Link: https://www.canararobeco.com/documents/forms-downloads/disclosure-related-to-offer- documents/ Note: The Board of Directors of CRMF Trustee Private Limited have approved the SID of Canara Robeco S.O.26 Banking and Financial Services Fund on 30th October 2025. IMPORTANT NOTICE Any dispute arising out of this issue shall be subject to the exclusive jurisdiction of the Courts in India. S.O.21 Statements in this Scheme Information Document are, except where otherwise stated, based on the law, practice currently in force in India, and are subject to changes therein. < C.S.O. 62> "Notwithstanding anything contained in the Scheme Information Document the provisions of the SEBI S.O.22 (Mutual Funds) Regulations, 1996 and the Guidelines there under shall be applicable." < C.S.O. 63> 83