Helios Consumption Fund

SCHEME INFORMATION DOCUMENT SECTION I HELIOS CONSUMPTION FUND (An open-ended equity scheme following consumption theme) (Consolidated Std. Obs. 1) Offer of Units of Rs. 10 each during the New Fund Offer period and continuous offer of Units at NAV based prices. Face Value of units of the Scheme is Rs. 10/- per unit. Product Labelling: To provide investors an easy understanding of the kind of product/scheme they are investing in and its suitability to them, the product labelling is as under: (Consolidated Std. Obs. 3) Benchmark Risk-o-meter# Scheme Name Scheme Risk-o-meter# (As per AMFI Tier-1 Benchmark i.e. NIFTY India Consumption Total Return Index(TRI)) Helios Consumption Fund (An open-ended equity scheme following consumption theme) This product is suitable for investors who are seeking*: • Long term wealth creation • Investment predominantly in equity and equity related securities of companies engaged in consumption and consumption related sectors. *Investors should consult their financial advisers if in doubt about whether the product is suitable for them. # 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. New Fund Offer New Fund Offer Scheme Re-opens on opens on closes on ________________ ________________ ________________ Name of Mutual Fund Name of Asset Management Name of Trustee Company Company / Investment Manager Helios Mutual Fund Helios Capital Asset Management Helios Trustee Private Limited (India) Private Limited (Formerly CIN: U67100MH2023FTC396998 known as Helios Capital Management 502 B, 5th Floor, The Capital, Plot C70, (India) Private Limited) Bandra Kurla Complex, Bandra East, CIN: U67190MH2021PTC360838 Mumbai – 400 051, Maharashtra, India 515 A, 5th Floor, The Capital, Plot C70, Bandra Kurla Complex, Bandra East, Mumbai – 400 051, Maharashtra, India Email customercare@helioscapital.inWebsite: www.heliosmf.in Telephone No.: +91 22 67319600 The particulars of the Scheme have been prepared in accordance with the Securities and Exchange Board of India (Mutual Funds) Regulations 1996, as amended till date, and circulars issued thereunder filed with Securities and Exchange Board of India (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 Service Centers/Website/Distributors or Brokers. Investors in the Scheme are not being offered any guaranteed/assured returns. Investors are advised to consult their Legal/Tax and other Professional Advisors in regard to tax/legal implications relating to their investments in the Scheme before making the decision to invest in or redeem the Units. Investors are informed that the Mutual Fund/AMC and its empanelled brokers / distributors have not given and shall not give any indicative portfolio and indicative yield in any communication, in any manner whatsoever. Investors are advised not to rely on any communication regarding indicative yield/ portfolio with regard to the Schemes. The investors are advised to refer to the Statement of Additional Information (SAI) for details of Helios Mutual Fund, Standard Risk Factors, Special Consideration, Tax and Legal issues and general information on www.heliosmf.in. 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 Center 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 _______________, 2025. Scheme Information Document - Helios Consumption Fund 2TABLE OF CONTENTS PAGE NO SECTION I I. HIGHLIGHTS / SUMMARY OF THE SCHEME 5 DUE DILIGENCE BY THE ASSET MANAGEMENT COMPANY 16 II. INFORMATION ABOUT THE SCHEME 17 A. HOW WILL THE SCHEME ALLOCATE ITS ASSETS 17 B. WHERE WILL THE SCHEME INVEST 21 C. WHAT ARE THE INVESTMENT STRATEGIES 22 D. HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE 26 E. WHO MANAGES THE SCHEME 26 F. HOW IS THE SCHEME DIFFERENT FROM EXISTING SCHEMES OF THE MUTUAL FUND 27 G. HOW HAS THE SCHEME PERFORMED 27 H. ADDITIONAL SCHEME RELATED DISCLOSURES 27 III. OTHER DETAILS 29 A. COMPUTATION OF NAV 29 B. NEW FUND OFFER (NFO) EXPENSES 29 C. ANNUAL SCHEME RECURRING EXPENSES 29 D. LOAD STRUCTURE 32 SECTION II I. INTRODUCTION 34 A. DEFINITIONS 34 B. RISK FACTORS 34 C. RISK MITIGATION STRATEGIES 41 II. INFORMATION ABOUT THE SCHEME 44 A. WHERE WILL THE SCHEME INVEST 44 B. WHAT ARE THE INVESTMENT RESTRICTIONS 45 C. FUNDAMENTAL ATTRIBUTES 51 D. INDEX METHODOLOGY 52 E. PRINCIPLES OF INCENTIVE STRUCTURE FOR MARKET MAKERS 52 F. FLOORS AND CEILING WITHIN A RANGE OF 5% OF THE INTENDED ALLOCATION AGAINST 52 EACH SUB CLASS OF ASSET, AS PER CLAUSE 13.6.2 OF SEBI MASTER CIRCULAR G. OTHER SCHEME SPECIFIC DISCLOSURES 52 III. OTHER DETAILS 77 A. FUND OF FUND SCHEMES DISCLOSURE 77 B. PERIODIC DISCLOSURES 77 C. TRANSPARENCY/ NAV DISCLOSURES 79 D. TRANSACTION CHARGES AND STAMP DUTY 79 E. ASSOCIATE TRANSACTIONS 80 F. TAXATION 80 G. RIGHTS OF UNITHOLDERS 81 H. LIST OF OFFICAL POINTS OF ACCEPTANCE 81 I. PENALTIES, PENDING LITIGATION OR PROCEEDINGS, FINDINGS OF INSPECTIONS OR 81 INVESTIGATIONS FOR WHICH ACTION MAY HAVE BEEN TAKEN OR IS IN THE PROCESS OF BEING TAKEN BY ANY REGULATORY AUTHORITY Scheme Information Document - Helios Consumption Fund 3ABBREVIATIONS Abbreviations Particulars AMC Asset Management Company or Investment Manager AMFI Association of Mutual Funds in India AML Anti Money Laundering CAMS Computer Age Management Services Limited CDSL Central Depository Services (India) Limited ESG Environmental, Social and Governance FPI Foreign Portfolio Investors IMA Investment Management Agreement ISIN International Securities Identification Number MNC Multi-National Companies / Corporations NAV Net Asset Value NFO New Fund Offer NRI Non-Resident Indian RBI Reserve Bank of India SEBI or the Board Securities and Exchange Board of India SAI Statement of Additional Information SID Scheme Information Document SIP Systematic Investment Plan SWP Systematic Withdrawal Plan STP Systematic Transfer Plan The Fund or The Mutual Helios Mutual Fund Fund The Regulations / SEBI Securities and Exchange Board of India (Mutual Funds) Regulations, Regulations / MF Regulations 1996, as amended from time to time. The Scheme Helios Consumption Fund, including Plans & Options launched thereunder The Trustee / Trustee / Helios Trustee Private Limited / Board of Directors of Helios Trustee Private Trustees / Board of Trustees Limited TREPS Tri-party Repos TRI Total Return variant of Index IDCW Income Distribution Cum Capital Withdrawal Option / Distribution of Income / Income Distribution IDCW Payout Payout of Income Distribution cum capital withdrawal option IDCW Reinvestment Reinvestment of Income Distribution cum capital withdrawal Option IDCW Transfer Transfer of Income Distribution cum capital withdrawal plan Master Circular SEBI Master Circular no. SEBI/HO/IMD/IMD-PoD-1/P/CIR/2024/90 dated June 27, 2024, as amended from time to time. INTERPRETATION For all purposes of this SID, except as otherwise expressly provided or unless the context otherwise requires: • The terms defined in this SID include the plural as well as the singular. • Pronouns having a masculine or feminine gender shall be deemed to include the other. • All references to “US$” refer to United States Dollars and “Rs. /INR” refer to Indian Rupees. A “Crore” means “ten million” and a “Lakh” means a “hundred thousand”. • Words not defined here have the same meaning as defined under SEBI (Mutual Funds) Regulations, 1996 and circulars issued thereunder”. • All references to timings relate to Indian Standard Time (IST). Scheme Information Document - Helios Consumption Fund 4Part I. HIGHLIGHTS/SUMMARY OF THE SCHEME Sr No. Title Description I. Name of the Helios Consumption Fund Scheme II. Category of the Thematic Fund Scheme III. Type of Scheme An open-ended equity scheme following consumption theme. IV. Scheme Code To be updated at the time of launch (Consolidated Std. Obs. 7) V. Investment The investment objective of the scheme is to generate long-term capital Objective appreciation by predominantly investing in equity and equity related securities of companiesengaged in consumption and consumption related activities. However, there is no assurance or guarantee that the investment objective of the Scheme will be achieved. (Consolidated Std. Obs. 5) VI. Liquidity / Listing Being an open-ended scheme, the scheme offers units for subscription / details redemption on all business days at NAV based prices subject to prevailing load structure. The Scheme will re-open for continuous Sale and Repurchase within 5 business days from the date of allotment of units under NFO. Being an open-ended scheme, the Units of the Scheme will not be listed on any stock exchange, at present. The AMC may, at its sole discretion, cause the Units under the Scheme to be listed on one or more Stock Exchanges. Notification of the same will be made through Customer Service Centers of the AMC and as may be required by the respective Stock Exchanges. VII. Benchmark (Total AMFI Tier I Benchmark: NIFTY India Consumption Total Return Index (TRI) Return Index) Justification: (Consolidated Std. Obs. 25) The performance will be benchmarked to the Total Returns Variant of the Index.The Nifty India Consumption Total Return Index (TRI) is designed to reflect the performance of a diversified portfolio of companies representing domestic consumption, which includes sectors like Consumer durables, Non- durables, Healthcare, Auto, Telecom Services, Pharmaceuticals, Hotels, Media & Entertainment, etc. Thus, the Index is a suitable benchmark for the Scheme. As required under clause 1.9 of Master Circular, the benchmark has been selected from amongst those notified by AMFI as the first-tier benchmark to be adopted by mutual funds and which are reflective of the category of the scheme. However, subject to applicable regulations, Trustees reserve the right to change the benchmark in future if a benchmark better suited to the investment objective of the Scheme is available. Second Tier Benchmark: Not Applicable VIII. NAV Disclosure The AMC will calculate and disclose the first NAV of the [SO-17(a)] Scheme/Plans/Options within 5 business days from the date of allotment of units under NFO. Subsequently, the NAV will be calculated and disclosed at the close of every Business Day. AMC shall update the NAVs on the website of AMC (www.heliosmf.in) and on AMFI website (www.amfiindia.com) and AMC website before 11.00 p.m. on every business day. Scheme Information Document - Helios Consumption Fund 5For further details, refer to Section II. IX. Applicable Timeline for Timelines Dispatch of redemption proceeds: The AMC shall dispatch the redemption proceeds within 3 (three) working days from the date of acceptance of duly filled in redemption request at any of the official points of acceptance of transactions. In the event of failure to dispatch the redemption proceeds within the above time, the AMC shall be liable to pay interest to the unitholders at such rate as may be specified by SEBI for the period of such delay (presently @15% per annum). It may be noted that AMFI vide circular dated January 16, 2023, has provided list of exceptional instances wherein additional time has been allowed for payment of redemption proceeds. For further information, please refer to the SAI. Dispatch of IDCW: When the Mutual Fund declares an IDCW under the Scheme/ Plan, the IDCW shall be transferred to the Unitholders within 7 working days of the record date of such declaration of IDCW or such other timeline as may be prescribed by SEBI from time to time. In the event of failure to transfer IDCW within the stipulated period, the AMC shall be liable to pay interest @ 15% per annum to the Unitholders for the delay in payment as computed from the Record Date or from such other date or for such period as may be advised by SEBI from time to time. X. Plans and Options Plan @ Option Sub-Option Plans/Options and Direct Plan Growth Option * -- sub options under Income Distribution cum Re-investment of the Scheme capital withdrawal Option IDCW ^ (IDCW**) Transfer of IDCW ^^ Pay-out of IDCW ^^^ Regular Growth Option * -- Plan Income Distribution cum Re-investment capital withdrawal Option IDCW ^ (IDCW**) Transfer of IDCW ^^ Pay-out of IDCW ^^^ *Growth Option - No IDCW will be declared under Growth Option. Income / profits received / earned on the Scheme’s corpus would be accumulated by the Fund as capital accretion & will remain invested in the Scheme and will be reflected in the Net Asset Value (NAV). Unit holders who opt for this Option will not receive any IDCW in normal circumstances. **IDCW Option – Under IDCW Option, IDCW will be declared subject to the availability of distributable surplus as computed in accordance with SEBI (Mutual Funds) Regulations, 1996. It must be distinctly understood that the actual declaration of IDCWs and frequency thereof is at the discretion of the Board of Trustees. There is no assurance or guarantee to Unit holders as to the rate of IDCW distribution nor that the IDCWs will be declared regularly, though it is the intention of the Mutual Fund to make periodic IDCW distribution under the IDCW Option. On payments of IDCWs, the NAV will stand reduced by the amount of IDCW paid and the dividend distribution tax, if applicable. Further, amounts under IDCW Option can be distributed out of investors capital (equalization reserve), which is part of sale price that represents realized gains. Scheme Information Document - Helios Consumption Fund 6^Unit holders opting for IDCW option may choose to reinvest the IDCWs to be received by them. Under this facility the IDCW due and payable to the Unit holders will be compulsorily and without any further act by the Unit holders, reinvested (subject to deduction of TDS and statutory levy, if any) in the IDCW re-investment sub-option at a price based on the prevailing Net Asset Value per Unit on the record date. The Units for the purpose of reinvestment will be created and credited to the Unit holder’s account at a price based on the prevailing Ex-IDCW Net Asset Value (NAV derived post declaration of IDCW) per unit on the record date. In case the selected date for IDCW declaration falls on a holiday/non-Business Day then the next Business Day will be considered. No exit load shall be charged on units allotted on reinvestment of IDCW. ^^In case of IDCW Transfer, the IDCW declared will be automatically invested into any open- ended scheme (Target Scheme) of the Fund as may be specified by the investor in the application form. The amount to the extent of distribution (subject to deduction of TDS and statutory levy, if any) will be automatically invested on the ex-IDCW date into the Target Scheme selected by the investor, at the applicable NAV of that scheme. The provision of “Minimum Application Amount” specified in the SID of the respective Target Scheme will not be applicable for IDCW Transfer facility. ^^^In case of Payout of IDCW, IDCWs, if declared, will be paid (subject to deduction of TDS and statutory levy, if any) to those Unit holders, whose names appear in the register of Unit holders on the notified record date. The Plans and Options stated above will have a common portfolio. However, separate NAV will be computed for each of the Plans under the scheme. Default option: The investors must clearly indicate the Option (Growth or IDCW (Reinvestment of IDCW or Payout of IDCW or Transfer of IDCW) in the relevant space provided for in the Application Form. In case the investor does not select any Option, the default shall be considered as Growth Option. Within Income Distribution cum capital withdrawal Option if the investor does not select sub-option (i.e. Payout of IDCW or Re-investment of IDCW or Transfer of IDCW), then default sub-option (in case of IDCW Option) shall be Reinvestment of IDCW. The Plans and Options stated above will have a common portfolio. However, separate NAV will be computed for each of the Plans under the scheme. @ in case the application is received incomplete with respect to not selecting Regular/Direct Plan, the same shall be processed under default plan as per various scenarios mentioned in SAI. For detailed disclosure on default plans and Options, kindly refer SAI – Section ‘Default scenarios available to the investors under plans/options of the of the Schemes. XI. Load Structure EXIT LOAD: (i) If units redeemed or switched out within 3 months from the date of allotment – 1% of the applicable NAV (ii) If redeemed/switched out after 3 months from the date of allotment – Nil The exit loads set forth above are subject to change at the discretion of the Trustees and such changes shall be implemented prospectively. For any change in load structure, the AMC will issue an addendum and display it on the website/ Investor Service Centres (ISCs). No load will be charged on units issued upon re-investment of amount of distribution under same IDCW option. Scheme Information Document - Helios Consumption Fund 7XII. Minimum application During Rs. 5,000 and in multiples of Re. 1 thereafter. amount / Switch- NFO in On Rs. 5,000 and in multiples of Re. 1 thereafter. continuous Subject to the basis Subject to the provisions of SEBI (Mutual Funds) Regulations, (lumpsum) 1996 as amended from time to time and circulars issued provisions of SEBI thereunder, the AMC reserves the right to change the (Mutual Funds) minimum application amount from time to time. Regulations, 1996 as amended from As per Para 6.10 of the Master Circular on ‘Alignment of time to time and interest of Designated Employees of Asset Management circulars issued Companies (AMCs) with the Unitholders of the Mutual Fund thereunder, the Schemes’, read with SEBI Circular no. SEBI/HO/IMD/IMD- AMC reserves the PoD-1/P/CIR/2025/36 dated March 21, 2025, SEBI has, inter right to change the alia mandated that a part of compensation (net of income tax minimum and any statutory contributions) of the Designated Employees application amount of the AMCs shall be invested in units of the scheme(s) of the from time to time. Fund in which they have a role/oversight. In accordance with the regulatory requirement, the minimum application amount specified in the SID of the Fund will not be applicable for investments made in schemes of the Fund in compliance with the aforesaid circular(s). Further, the minimum application amount wherever specified in the SID will not be applicable for auto or systematic transfer of funds from any other Scheme (transferor scheme) of Helios Mutual Fund to this Scheme (transferee scheme). SIP Frequency Specified Minimum Minimum Date* amount per number of instalment installments Any day 12 (Monday to Rs. 1,000/- Friday) (If no and in day is Weekly multiples of selected, Re. 1 Monday will be thereafter the default day) 1st and 16th 12 day of each Rs. 1,000/- month, as and in applicable (1st Fortnightly multiples of and 16th of Re. 1 the month will thereafter be the default date). Rs. 1,000/- 12 Monthly Any date (10th and in (Default will be the multiples of Frequency) default date) Re. 1 thereafter Rs. 1,000/- 6 Any date (10th and in Quarterly will be the multiples of default date) Re. 1 thereafter *In case the date chosen for SIP falls on a Non-Business Day or on a date which is not available in a particular month, the Scheme Information Document - Helios Consumption Fund 8SIP will be processed on the immediate next Business Day. The Scheme also offers i) SIP TOP UP Facility with Fixed Top Up option or Variable Top Up option; and ii) SIP Pause Facility. For further details, please refer to SAI - section ‘Special Products / Facilities offered by the AMC / Schemes’. Minimum SWP / STP Frequency Date of transfer* Minimum Amount amount of transfer and number of instalments Daily ^ Every Business day Six Any day (Monday to Friday) instalments (If no day is selected of Rs. 1000/- Weekly Monday will be the default and in day) multiples of Re. 1 Any date (10th will be the Monthly thereafter default date) Any date (10th will be the Quarterly default date) *In case the date chosen for SWP/STP falls on a Non- Business Day or on a date which is not available in a particular month, the SWP/STP will be processed on the immediate next Business Day. ^ Daily frequency is available only for STP facility and not for SWP facility. Daily STP will be processed only when it is a Business Day for the Transferor Scheme. For further details, please refer to SAI - section ‘Special Products / Facilities offered by the AMC / Schemes’. Minimum There is no minimum balance required to be maintained balance to be under the Scheme. maintained XIII. Minimum Rs. 1,000/- per application and in multiples of Re. 1/- thereafter. Additional purchase / switch- Subject to the provisions of SEBI (Mutual Funds) Regulations, 1996 as amended from time to time and circulars issued thereunder, the AMC reserves in amount the right to change the minimum additional application amount from time to time. XIV. Minimum The minimum redemption amount shall be ‘any amount’ or ‘any number of Redemption / units’ as requested by the investor at the time of redemption. switch-out amount As per Para 6.10 of the Master Circular on ‘Alignment of interest of Designated Employees of Asset Management Companies (AMCs) with the Unitholders of the Mutual Fund Schemes’, read with SEBI Circular no. SEBI/HO/IMD/IMD- PoD-1/P/CIR/2025/36 dated March 21, 2025, SEBI has, inter alia mandated that a part of compensation (net of income tax and any statutory contributions) of the Designated Employees of the AMCs shall be invested in units of the scheme(s) of the Fund in which they have a role/oversight. In accordance with the regulatory requirement, the minimum redemption amount wherever specified in the SID of the Fund will not be applicable for investments made in schemes of the Fund in compliance with the aforesaid circular(s). Scheme Information Document - Helios Consumption Fund 9XV. New Fund Offer The NFO of the Scheme will open on ___________, 2025, and shall close on Period __________, 2025. Allotment of units to valid NFO applications will be done on __________, 2025, and the Scheme will re-open for ongoing subscriptions and redemptions from ___________, 2025. Subject to the provisions of SEBI (Mutual Funds) Regulations, 1996 as amended from time to time and circulars issued thereunder, the AMC/Trustee reserves the right of extension / early closure of the NFO Period of the Scheme, subject to the condition that the subscription shall remain open for a minimum period of 3 working days and maximum period shall not exceed 15 calendar days. The AMC shall publish an addendum to this effect on the website of the AMC. (Consolidated Std. Obs. 34) Non MICR or Outstation Cheques / Demand Drafts will not be accepted, and applications accompanied by such cheques are liable to be rejected. MICR cheques, Transfer cheques and Real Time Gross Settlement (RTGS) and NEFT requests will be accepted till the end of business hours up to the date of closure of the New Fund Offer. XVI. New Fund Offer Units are offered at face value (i.e. Rs. 10/- per unit) during the new fund offer Price period of the Scheme. This is the price per unit that the investors have to pay to invest during the NFO. XVII. Segregated The AMC may create a segregated portfolio of debt and money market Portfolio / Side instruments in a mutual fund scheme in case of a credit event and to deal with pocketing liquidity risk. disclosures In this regard, the term ‘segregated portfolio’ shall mean a portfolio comprising (Consolidated Std. of debt or money market instrument affected by a credit event, that has been Obs. 53) segregated in a mutual fund scheme and the term ‘main portfolio’ shall mean the scheme portfolio excluding the segregated portfolio. The term ‘total portfolio’ shall mean the scheme portfolio including the securities affected by the credit event. A segregated portfolio may be created in a mutual fund scheme in case of a credit event at issuer level i.e. downgrade in credit rating by a SEBI registered Credit Rating Agency (CRA), as under: a. Downgrade of a debt or money market instrument to ‘below investment grade’, or b. Subsequent downgrades of the said instruments from ‘below investment grade’, or c. Similar such downgrades of a loan rating. In case of difference in rating by multiple CRAs, the most conservative rating shall be considered. Creation of segregated portfolio shall be based on issuer level credit events as detailed above and implemented at the ISIN level. The AMC may also create a segregated portfolio of unrated debt and money market instruments of an issuer that does not have any outstanding rated debt or money market instruments in case of ‘actual default’ of either the interest or principal amount.' Investors should note that creation of Segregated Portfolio is optional and at the discretion of the AMC. Scheme Information Document - Helios Consumption Fund 10For further details on creation of segregated portfolio, kindly refer SAI. XVIII. Swing pricing Not applicable to the Scheme. disclosure XIX. Stock lending / The Scheme may engage in stock lending of securities in accordance with the short selling framework relating to short selling and securities lending and borrowing specified by SEBI. For details, kindly refer SAI or ‘HOW WILL THE SCHEME ALLOCATE ITS ASSETS’ section in this SID. XX. How to Apply and Investments through physical application: Application form and Key other details Information Memorandum may be obtained from Official Points of Acceptance (OPAs) / Investor Service Centers (ISCs) of the AMC or RTA or Distributors or can be downloaded from our website www.heliosmf.in. (Consolidated Std. Obs. 35). Please refer to the SAI and Application form for further details and the instructions. Investments via online modes: Investors can also invest online through our website www.heliosmf.in or through our RTA’s website www.camsonline.com or through MF Central portal i.e. www.mfcentral.com or through MFUI website www.mfuindia.com. For Investors, who wish to opt for holding Units in demat mode, the applicants under the scheme (including a transferee) will be required to have a beneficiary account with a DP of NSDL / CDSL and will be required to indicate in the application the DP’s name, DP ID Number and its beneficiary owner account number (BO ID) with DP. In the absence of the information (including incomplete / incorrect information) in respect of DP ID / BO ID, the application will be processed with statement option as ‘physical’. Investors subscribing under Direct Plan of a Scheme are required to indicate “Direct Plan” against the Scheme name in the application form e.g. “Helios Consumption Fund - Direct Plan”. Investors are also required to indicate “Direct” in the ARN column of the application form. However, in case Distributor Code is mentioned in the application form but “Direct Plan” is indicated against the Scheme name, the Distributor Code will be ignored, and the application will be processed under Direct Plan. Further, effective from April 1, 2024, KYC status for the investors who are new to Helios MF should be “Validated” else the application needs to be submitted along with the duly completed Re-KYC form (available on the website of the Fund) along with the valid proofs at the nearest ISC. For more information, please refer to the following link www.heliosmf.in/kyc-corner and complete the KYC process including In-Person Verification (IPV), through any SEBI registered intermediary like Mutual Funds, Portfolio Managers, Depository Participants, Venture Capital Funds etc. The Investors can also complete online KYC through our Invest Online section on our website. The investor, upon completing the KYC process through any SEBI registered intermediary, will not be required to undergo the KYC process again with other intermediaries including Mutual Funds. Further, IPV conducted for an investor by any SEBI registered intermediary can be relied upon by the Fund. With respect to Mutual Funds, IPV can be carried out by the AMC or by KYD (Know Your Distributor) compliant distributors who hold certifications from NISM / AMFI, while for applications received directly from investors (i.e. not through any distributor), IPV conducted by scheduled commercial banks can be relied upon. All investors investing or switching Units should mandatorily complete the KRA KYC formalities. Those investors who had obtained MF KYC compliance through CVL (KYC registration authority till 31 December 2011) are required to submit necessary supporting(s) and update the missing information to be Scheme Information Document - Helios Consumption Fund 11in compliance with the uniform KYC requirement laid down by SEBI. For investors who have not completed KYC compliance through KRA, any application received without the requisite KYC information will be rejected. ASBA Facility: Investors can subscribe to the units of the Scheme using ASBA facility during NFO period. Investors applying through the ASBA facility should carefully read the applicable provisions before making their application. For further details on ASBA facility, investors are requested to refer the section ‘How to apply’ or refer to Statement of Additional Information (SAI). Stock Exchange Infrastructure Facility: Investor can also subscribe to the units of the scheme through Mutual Fund Services System (MFSS) of the National Stock Exchange of India Ltd. (NSE) and through BSE Stock Exchange Platform for Allotment and Repurchase of Mutual Funds (BSE StAR MF System) of BSE Limited. For more information on this facility, please refer to SAI. MF Central: As per clause 16.6 of Master Circular, to comply with the requirements of RTA inter-operable Platform for enhancing investors’ experience in Mutual Fund transactions / service requests, the Qualified RTAs, currently, Kfin Technologies Limited and Computer Age Management Services Limited have jointly developed MF Central - A digital platform for Mutual Fund investors. MF Central is created with an intent to be a one stop portal / mobile app for all Mutual fund investments and service-related needs that significantly reduces the need for submission of physical documents by enabling various digital / physical services to Mutual fund investors across fund houses subject to applicable Terms and Conditions of the Platform. MF Central may be accessed using https://mfcentral.com/ and a Mobile App. TRANSACTIONS THROUGH MF UTILITY ("MFU") The AMC has entered into an Agreement with MF Utilities India Private Limited (MFUI), for usage of MF Utility (MFU) - a shared services initiative of various Asset Management Companies, which acts as a transaction aggregator for transacting in multiple Schemes of various Mutual Funds with a single form and a single payment instrument. All the authorized Point of Service (POS) and website/mobile application of MFUI (as updated from time to time) are considered as ‘official points of acceptance’ for all financial and non-financial transactions pertaining to Scheme(s) of Helios Mutual Fund either physically or electronically. The list of POS of MFUI published on the website of MFUI at www.mfuindia.com as may be updated from time to time will be considered as Official Point of Acceptance for transactions (OPAT) in the Scheme(s) of the Fund. The applicability of NAV shall be based on time stamping as evidenced by confirmation slip given by POS of MFUI and also the realization of funds in the Bank account of Helios Mutual Fund (and not at the time of realization of funds in the bank account of MFUI) within the applicable cut-off time. The Uniform cut-off time as prescribed by SEBI and as mentioned in the SID / KIM of respective schemes shall be applicable for applications received on the portal of MFUI. However, investors should note that transactions through MFUI shall be subject to the eligibility of the investors, any terms & conditions as stipulated by MFUI / the Fund/ the AMC from time to time and any law for the time being in force. Where can applications for subscription / redemption / switches be submitted Scheme Information Document - Helios Consumption Fund 12Investors can submit the duly completed application form along with the instrument for payment at the official points of acceptance/ISC of the Registrar - CAMS or AMC. Further, Investors can execute financial and non-financial transactions pertaining to Schemes of the Fund electronically on the MF Central portal i.e. https://www.mfcentral.com or through website of CAMS i.e. www.camsonline.com or through MFUI website www.mfuindia.com. Investors can also subscribe units from the official website of AMC i.e. www.heliosmf.in. Pursuant Para 14.8 of the Master Circular, an investor can also subscribe to the New Fund Offer (NFO) through ASBA facility. ASBAs can be accepted only by SCSB’s whose names appear in the list of SCSBs as displayed by SEBI on its website www.sebi.gov.in Investors can also subscribe units from the official website of AMC i.e. www.heliosmf.in. Click here for list of official points of acceptance – Helios AMC Branches or visit www.heliosmf.in/downloads/ >> Investor Services >> Branch Locator and ISCs. Click here for list of official points of acceptance – CAMS Branches or visit www.heliosmf.in/downloads/ >> Investor Services >> Branch Locator and ISCs Investors should note that it is mandatory to mention their bank account numbers in their applications/requests for redemption. For further information, please refer to Section II. Please refer to the SAI and application form for instructions. XXI. Investor services Contact details for general service requests: For any general investor related query, you may call us at our toll-free number 18002100168 or email us at customercare@helioscapital.in. Contact details for complaint resolution: The Fund will follow-up with Customer Service Centers and Registrar on complaints and enquiries received from investors to resolve them promptly. For this purpose, Mr. Vilas Solanki is the Investor Relations Officer. He can be contacted at the Corporate Office of the AMC. The address and phone numbers are: Mr. Vilas Solanki Investor Relations Officer Helios Capital Asset Management (India) Private Limited The Capital, 502 B, 5th Floor, Plot C70, Bandra Kurla Complex, Mumbai - 400051 Email: iro@helioscapital.in Phone: +91 22 6731 9649 XXII. Specific attribute Not applicable. of the scheme (such as lock in, duration in case of target maturity scheme / close ended schemes) (as applicable) XXIII. Special product / The Scheme offers following facilities: facility available Systematic Investment Plan (SIP): The Unitholders of the Scheme can during NFO and benefit by investing specific Rupee amounts regularly, for a certain period of ongoing basis time. SIP allows the investor to invest a fixed amount of Rupees for purchasing Scheme Information Document - Helios Consumption Fund 13additional Units of the Scheme at NAV based prices. Investors can enroll themselves for SIP in the Scheme by ticking appropriate box on the application form or by subsequently making a written request to that effect to the Registrar. Further, investors can also register for SIP online on the website of Helios Mutual Fund at www.heliosmf.in or its RTA CAMS at www.camsonline.com. SIP TOP UP Facility: Investors can opt for SIP TOP UP facility with Fixed Top Up option or Variable Top Up option, wherein the amount of the SIP can be increased at fixed intervals. SIP Pause Facility: SIP Pause is a facility that allows investors to pause their existing SIP for a temporary period. Investors can pause their existing SIP without discontinuing it. SIP restarts automatically after the pause period is over. Micro Systematic Investment Plan (Micro SIP): Micro Investment: With effect from October 30, 2012, where the aggregate of the lump sum investment (fresh purchase & additional purchase) and Micro SIP installments by an investor in a financial year i.e. April to March does not exceed 50,000/- it shall be exempt from the requirement of Permanent Account Number (PAN). However, requirements of PAN Exempt KYC Reference Number (PEKRN) 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. This exemption will be available only to Micro investment made by the individuals being Indian citizens (including NRIs, Joint holders, minors acting through guardian and sole proprietary firms). Persons of Indian Origin (PIOs), Hindu Undivided Family (HUFs), Qualified Foreign Investors (QFIs) and other categories of investors will not be eligible for this exemption. The unit holder will have the facility of Micro SIP under the current Systematic Investment Plan facility. The Minimum Investment amount per installment will be as per applicable minimum investment amount of the respective Scheme. The total investment under Micro SIP cannot exceed Rs. 50,000/-. Systematic Transfer Plan (STP): STP is a facility wherein investors can opt to transfer a fixed amount at regular intervals (i.e. Daily/Weekly/Monthly/ Quarterly (calendar quarter) intervals) from this scheme to all open-ended schemes of the Fund which is available for investment at that time. Value STP: In value STP, transfers from the Transferor Scheme into Transferee Scheme are made to achieve the Total Target Market Value in the Transferee Scheme based on number of instalments and amount for each instalment. This is done by transferring an amount at regular intervals in such a way, so as to keep the Market Value of the units in the Transferee Scheme equivalent to the product of ‘number of instalments (including current instalment)’ and ‘fixed amount of the first instalment amount specified by the Unit holder’ on the date of each transfer during the tenure of the Value STP, subject to overall terms and conditions. The instalment amount to be transferred will be arrived on the basis of the difference between the Target Market Value and the actual Market Value of the holdings in the Transferee Scheme as on the date of transfer. Systematic Withdrawal Plan (SWP): This facility enables an investor to withdraw sums from their Unit accounts in the Scheme at periodic intervals (i.e. Weekly/Monthly/ Quarterly (calendar quarter) intervals) through a one- time request. For further details of the above special products / facilities, kindly refer SAI. Note: Subject to the provisions of SEBI (Mutual Funds) Regulations, 1996 as Scheme Information Document - Helios Consumption Fund 14amended from time to time, the AMC reserves the right to change/modify existing facilities (such as SIP, STP, SWP, Plans and Options, minimum subscription amount, etc.) offered under the Scheme or may introduce additional such features. However, such changes shall be applicable on a prospective basis. XXIV. Weblink Weblink for daily and last 6 months’ Total Expense Ratio (TER): https://www.heliosmf.in/daily-ter/ Weblink for Scheme Factsheet: https://www.heliosmf.in/downloads/ >>Factsheets >> Monthly Factsheets Scheme Information Document - Helios Consumption Fund 15DUE DILIGENCE BY THE ASSET MANAGEMENT COMPANY It is confirmed that: (i) 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. (ii) All legal requirements connected with the launching of the Scheme as also the guidelines, instructions, etc., issued by the Government and any other competent authority in this behalf, have been duly complied with. (iii) The disclosures made in the Scheme Information Document are true, fair and adequate to enable the investors to make a well-informed decision regarding investment in the Scheme. (iv) The intermediaries named in the Scheme Information Document and Statement of Additional Information are registered with SEBI and their registration is valid, as on date. (v) The contents of the Scheme Information Document including figures, data, yields, etc. have been checked and are factually correct. (vi) The AMC has complied with the compliance checklist applicable for Scheme Information Documents and there are no deviations from the regulations. (vii) Notwithstanding anything contained in this Scheme Information Document, the provisions of the SEBI (Mutual Funds) regulations, 1996 and the guidelines thereunder shall be applicable. (viii) The Trustees have ensured that Helios Consumption Fund approved by them is a new product offered by Helios Mutual Fund and is not a minor modification of any existing scheme/fund/product. For Helios Capital Asset Management (India) Private Limited (Investment Manager to Helios Mutual Fund) Sd/- Mumbai Abhinav Khemani Date: ______, 2025 Head - Compliance Scheme Information Document - Helios Consumption Fund 16Part II. INFORMATION ABOUT THE SCHEME A. HOW WILL THE SCHEME ALLOCATE ITS ASSETS? [SO-14] Under normal circumstances, it is anticipated that the asset allocation of the Scheme will be as follows: Indicative allocations Risk Profile (% of total assets) Instruments Maximum Minimum Equity & Equity related instrument^ of 100 80 Very High companies directly/indirectly engaged in domestic consumption space or allied activities ** Equity and equity related instruments^ of 20 0 Very High companies engaged in other than domestic consumption space or allied activities Debt Securities$ and Money Market 20 0 Low to Medium Instruments$$ Gold ETF, Units issued by REITs and InvITs 10 0 Very High ^ Equity and Equity related instruments include (but not limited to) convertible debentures, equity warrants, convertible preference shares and equity derivatives. Exposure to equity derivatives (other than hedging purposes) may be upto 50% of the equity component of the net assets of the Scheme as permitted under the SEBI (Mutual Funds) Regulations, 1996 from time to time. (Consolidated Std. Obs. 20) The Scheme shall have derivative exposure as per the SEBI (Mutual Funds) Regulations, 1996, as amended from time to time. The scheme shall not invest in debt derivative instruments. The Scheme can take covered call positions for stock derivatives, as permitted by SEBI. Further, the total exposure related to options premium paid will not exceed 20% of the net assets of the Scheme. (Consolidated Std. Obs. 18 and 20) ** Indicative list of sectors/industry falling under consumption theme as per Industry classification issued by AMFI are as follows: • Automobile and Auto Components • Consumer Durables • Consumer Services • Diversified • Fast Moving Consumer Goods • Financial Services • Healthcare • Media, Entertainment & Publication • Realty • Services • Telecommunication • Textiles • Power & Utilities • Any other industry/sector that forms part of the benchmark index The above list is only indicative, and the Scheme will explore to invest in new and emerging areas of companies engaged in consumption and consumption related activities or allied sectors from Sector list provided by AMFI. $ Debt securities include, but are not limited to, debt securities of the Government of India, State and Local Governments, Government Agencies, Statutory Bodies, Public Sector Undertakings, Public Sector Banks or Private Sector Banks or any other Banks, Financial Institutions, Development Financial Institutions, and Corporate Entities, collateralized debt securities or any other instruments as may be prevailing and permissible under the SEBI (Mutual Funds) Regulations, 1996 from time to time). The Scheme may enter into repos/reverse repos as may be permitted by RBI other than repo in corporate debt securities. A part of the net assets may be invested in the Tri-party repo on Government Securities or treasury bills or repo or in an alternative investment as may be provided by RBI, subject to prior approval from SEBI, if any. (Consolidated Std. Obs. 18) Scheme Information Document - Helios Consumption Fund 17$$ Money market instruments include commercial papers, commercial bills, treasury bills, Government securities having an unexpired maturity up to one year, call or notice money, certificate of deposit, usance bills, Tri-party REPO (TREPS) and any other like instrument as specified by the Reserve Bank of India from time to time. Indicative Table (Actual instrument/percentages may vary subject to applicable SEBI circulars) Sl. Type of Instrument Percentage of Circular Reference No. exposure 1. Securities Lending and Upto 20% of the net Para 12.11 of SEBI Master Circular for Mutual Funds borrowing (refer note 2 assets of the Scheme no. SEBI/HO/IMD/IMD-PoD-1/P/CIR/2024/90 dated below) June 27, 2024. 2. Equity Derivatives for Upto 50% of the equity Para 7.5 & 12.25 of SEBI Master Circular for Mutual non-hedging purposes component of the net Funds no. SEBI/HO/IMD/IMD-PoD-1/P/CIR/2024/90 assets of the Scheme dated June 27, 2024. 3. Covered call positions Total exposure related Para 12.25.8 of SEBI Master Circular for Mutual for stock derivatives to options premium Funds no. SEBI/HO/IMD/IMD-PoD-1/P/CIR/2024/90 paid and received will dated June 27, 2024. not exceed 20% of the net assets of the Scheme. For detailed investment restrictions pertaining to covered call, please refer to the para ‘Restriction on writing of Covered Call Options by the Scheme’ under the section ‘What are the Investment Restrictions?’. 4. Units of Mutual Fund Upto 5% Clause 4 of Seventh Schedule of SEBI (Mutual Scheme (Refer note 3 Funds) Regulations, 1996. below) 5. Short term deposits of Upto 20% (For 12.16 of Master Circular for Mutual Funds dated scheduled commercial details, please refer June 27, 2024. banks (Refer note 4 Section ‘What are the below) Investment Restrictions’). 6. Overseas Securities Upto 20% of the net Para 12.19 of SEBI Master Circular for Mutual Funds (refer note 5 below) assets of the Scheme no. SEBI/HO/IMD/IMD-PoD-1/P/CIR/2024/90 dated June 27, 2024. SEBI Circular no. SEBI/HO/IMD/IMD-PoD-2/P/CIR/2024/30 dated April 30, 2024. 7. Gold ETF / ReITS and Upto 10% of the net Para 12.21 of SEBI Master Circular for Mutual Funds InvITS (refer note 6 assets of the Scheme no. SEBI/HO/IMD/IMD-PoD-1/P/CIR/2024/90 dated below) June 27, 2024. 8. Negative List - The Scheme shall not invest/participate/engage in following: (Consolidated Std. Obs. 18) I. Debt derivative instruments II. Commodity derivatives III. Securitized debt instruments IV. Instruments with special features as defined under Para 12.2 (on Investment in Instruments having Special Features) of the Master Circular, including Additional Tier I bonds, and Tier 2 bonds issued under Basel III framework. V. Repo / Reverse Repo in corporate debt securities VI. Securities with Credit Enhancement / Structured Obligations VII. Credit default swaps VIII. Interest rate swaps IX. Interest rate futures Scheme Information Document - Helios Consumption Fund 18X. Advance any loans XI. Foreign debt securities including foreign securitized debt XII. Unlisted equity shares and equity related instruments other than unlisted but ‘to be listed’ equity and equity related instruments. XIII. Unlisted debt instruments including commercial papers, other than (a) unlisted but ‘to be listed’ debt instruments including commercial papers (a) unlisted non-convertible debentures (NCDs) not exceeding 10% of the debt portfolio of the Scheme, (b) unlisted government securities, and (c) unlisted money market instruments (other than unlisted commercial papers). XIV. Short Selling of securities Notes: 1. The above list is indicative, and the Scheme may invest in any other instruments as may be permitted by SEBI from time to time, subject to regulatory approval, if any. 2. Securities Lending and Borrowing: Subject to SEBI (Mutual Funds) Regulations, and in accordance with Securities Lending Scheme, 1997, Para 12.11 (on Stock Lending Scheme) of the Master Circular, as may be amended from time to time, the Scheme may engage in lending of securities. The Scheme shall adhere to the following limits should it engage in Stock Lending: (Consolidated Std. Obs. 18) a) Not more than 20% of the net assets can generally be deployed in Stock Lending b) Not more than 5% of the net assets can generally be deployed in Stock Lending to any single approved intermediary i.e. broker. 3. Investment in Units of Mutual Fund Scheme: The Scheme may invest upto 5% of its net assets in units of other schemes of Helios Mutual Fund or in units of schemes of any other Mutual Fund, 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. No investment management fees shall be charged for investing in other Schemes of the Fund or in the Schemes of any other mutual fund. (Consolidated Std. Obs. 18) 4. Investment in Short term deposits of scheduled commercial banks Pending deployment of funds in accordance with the aforesaid asset allocation, the Scheme can invest in short term deposits of scheduled commercial banks in terms of Para 12.16 (on Investments in Short Term Deposits (STDs) of Scheduled Commercial Banks - pending deployment) of the Master Circular. For details, please refer Section ‘What are the Investment Restrictions’. 5. Investment in Overseas Securities: (Consolidated Std. Obs. 11,15, 16 & 18) The Scheme may invest in Foreign Securities including ADR / GDR/ ETFs/mutual funds upto 20% of its total assets subject to investment restriction* specified by SEBI/RBI from time to time. *The maximum amount that can be invested by the schemes of the Mutual Fund in Foreign Securities, calculated based on the cost of investments in Foreign Securities as per RBI Circular AP (DIR) Series Circular No. 3 dated July 26, 2006, read with Para 12.19 of the Master Circular, that permits the Mutual Fund to invest in Foreign Securities i.e. subject to a maximum of US $ 1 billion per Mutual Fund, within the overall industry limit of US$ 7 billion. Further, investments in overseas Exchange Traded Fund (ETF(s)) is subject to a maximum of US $ 300 million per Mutual Fund, within the overall industry limit of US $ 1 billion. However, these limits may be revised by SEBI/RBI from time to time. The Scheme shall not make any investments in foreign securities during the first six months from the date of closure of NFO period. Thereafter, on an on-going basis the scheme may invest in Overseas Securities/ Overseas ETFs subject to the limits specified by SEBI from time to time. The Mutual Fund may also appoint overseas investment advisors and other service providers, to the extent permissible under the Regulations. The Mutual Fund may open one or more foreign currency accounts abroad either directly, or through the custodian/sub-custodian, to facilitate investments and to enter into/deal in forward currency contracts, currency futures, interest rate futures / swaps, currency options for the purpose of hedging the risks of assets of a portfolio or for its efficient management. However, the use of such instruments shall be as permitted from time to time. All the requirements as per Para 12.19 of the Master Circular would be adhered to by the AMC for investment in foreign securities. Further, investments in Overseas Mutual Funds/ Unit Trusts by the Scheme shall be subject various conditions Scheme Information Document - Helios Consumption Fund 19as stipulated under SEBI circular no. SEBI/HO/IMD/IMD-PoD-1/P/CIR/149 dated November 04, 2024. 6. Investment in REITs and InvITs: The Scheme may invest in the units of REITs and InvITs as per Para 12.21 (on Investments in units of REITs / InvITs) of the Master Circular, as amended from time to time, 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 REIT and InvIT; and b) A mutual fund scheme shall not invest: i. more than 10% of its NAV in the units of REIT and InvIT; and ii. more than 5% of its NAV in the units of REIT and InvIT issued by a single issuer. 7. Investments will be made in line with the asset allocation of the Scheme and the applicable SEBI and / or AMFI guidelines as specified from time to time. 8. There is no assurance that the investment objective of the scheme will be achieved. Investors may note that securities which provide higher returns typically display higher volatility. Accordingly, the investment portfolio of the Scheme would reflect moderate to high volatility in its equity and equity related investments and low to moderate volatility in its debt and money market investments. 9. The Margin 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. 10. Pursuant to Para 12.24 of the Master Circular, the Cumulative Gross Exposure through Equity, Debt, Mutual Fund Schemes, ETFs, Foreign securities and units issued by Real Estate Investment Trusts (REITs) and Infrastructure Investment Trust (InvITs), Derivative position and such other securities/assets as may be permitted by SEBI from time to time (subject to prior approval from SEBI, if any) will not exceed 100% of the net assets of the scheme. (Consolidated Std. Obs. 17) However, i) cash or cash equivalents* with residual maturity of less than 91 days may be treated as not creating any exposure; (Consolidated Std. Obs. 14) and ii) subject to guidelines specified by SEBI, derivatives exposure due to hedging positions may not be included in the aforesaid limit. * AMFI vide letter dated November 3, 2021, has clarified that Cash Equivalent shall consist of Government Securities, T-Bills and Repo on Government Securities. (Consolidated Std. Obs. 14). Change in Investment Pattern [SO-14] Subject to the SEBI (Mutual Funds) Regulations, 1996, the asset allocation pattern indicated above for the Scheme 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 and that they can vary substantially depending upon the perception of the Investment Manager, the intention being at all times to seek to protect the interests of the Unitholders and meet the objective of the Scheme. Such changes in the investment pattern will be for short-term and defensive consideration. Provided further and subject to the above, any change in the asset allocation affecting the fundamental attribute(s) of the Scheme shall be effected in accordance with the provisions of SEBI (Mutual Funds) Regulations, 1996 pertaining to change in fundamental attributes of the Scheme, as detailed in this SID. Portfolio rebalancing of deviation due to short term defensive consideration: (Consolidated Std. Obs. 23) Due to market conditions, the AMC may invest beyond the range set out in the asset allocation. Such deviations shall normally be for a short term and defensive considerations as per Para 1.14.1.2 of the Master Circular, and the fund manager will rebalance the portfolio within 30 calendar days from the date of deviation. However, at all times the portfolio will adhere to the overall investment objectives of the Scheme. Portfolio rebalancing in case of passive breach: (Consolidated Std. Obs. 22) As per Para 2.9 of the Master Circular, as may be amended from time to time, in the event of deviation from mandated asset allocation due to passive breaches (occurrence of instances not arising out of omission and commission of the AMC), the fund manager shall rebalance the portfolio of the Scheme within 30 Business Days. In case the portfolio of the Scheme is not rebalanced within the period of 30 Business Days, justification in writing, including details of efforts taken to rebalance the portfolio shall be placed before the Investment Committee of the AMC. The Investment Committee, if it so desires, can extend the timeline for rebalancing up to sixty (60) Business Days from the date of Scheme Information Document - Helios Consumption Fund 20completion of mandated rebalancing period. Further, in case the portfolio is not rebalanced within the aforementioned mandated plus extended timelines, the AMC shall i) not be permitted to launch any new scheme till the time the portfolio is rebalanced. ii) not levy exit load, if any, on the exiting investors. AMCs will report the deviation to Trustees at each stage. Further, in case the AUM of deviated portfolio is more than 10% of the AUM of main portfolio of the scheme, the investors will be immediately informed through SMS and email / letter including details of portfolio not rebalanced. Email / Letter and SMS will also be immediately triggered as and when the rebalancing of portfolio takes place. The same will also be communicated to investors through periodic portfolio disclosures as mandated by SEBI. The above norms shall be applicable to main portfolio and not to segregated portfolio(s). However, at all times the portfolio will adhere to the overall investment objectives of the Scheme. Investment in Tri-party Repo before the closure of NFO: The Mutual Fund/AMC shall make investment out of the NFO proceeds in various securities only on or after the closure of the NFO period. The Mutual Fund/ AMC can however deploy the NFO proceeds in Tri-Party Repo before the closure of NFO period. However, AMCs shall not charge any investment management and advisory fees on funds deployed in Tri-party Repo during the NFO period. The appreciation received from investment in Tri-Party Repo shall be passed on to investors. Further, in case the minimum subscription amount is not garnered by the scheme during the NFO period, the interest earned upon investment of NFO proceeds in Tri-Party Repo shall be returned to investors, in proportion of their investments, along-with the refund of the subscription amount. Timeline for deployment of Funds collected in New Fund Offer (NFO): As per SEBI Circular dated February 27, 2025, the AMC shall deploy the funds garnered during the NFO within 30 business days from the date of allotment of units. In an exceptional case, if the AMC is unable to deploy the funds within the 30 business day period, reasons in writing, including details of the efforts taken to deploy the funds, shall be presented to the Investment Committee. The Investment Committee, after examining the root cause for delay, may extend the timeline by 30 business days. In case the funds are not deployed as per the asset allocation mentioned above and as per the aforesaid mandated plus extended timelines, the AMC shall comply with the provisions mentioned in SEBI circular no. SEBI/HO/IMD/IMD Po1/P/CIR/2025/23 dated February 27, 2025. B. WHERE WILL THE SCHEME INVEST? Subject to the SEBI (Mutual Funds) Regulations, 1996 and the disclosures as made under the Section “How will the Scheme allocate its Assets”, the corpus of the Scheme can be invested in any (but not exclusive) of the following securities/ instruments: • Equity and Equity related instruments • Debt and Money Market instruments • Foreign Securities as permitted by Reserve Bank of India (RBI) and Securities Exchange Board of India (SEBI) • Units of Real Estate Investment Trust (‘REITs’) & Infrastructure Investment Trust (‘InvITs’) • Units of domestic Mutual Fund Schemes including Exchange Traded Funds (ETFs) • Gold ETFs • Stock Lending and borrowing subject to SEBI Regulations/Guidelines • Short term deposits of scheduled commercial banks • Any other domestic fixed income securities as permitted by SEBI, subject to requisite approvals from SEBI/RBI, if needed • Any other instruments as may be permitted by SEBI from time to time, subject to regulatory approval, if any Investment in overseas securities shall be made in accordance with the requirements stipulated by SEBI and RBI from time to time Please refer Section II (Information about the scheme) for details. Scheme Information Document - Helios Consumption Fund 21C. WHAT ARE THE INVESTMENT STRATEGIES? (Consolidated Std. Obs. 28) [SO-7] Investment Approach and Risk Control The Scheme will be managed actively in line with the investment objectives and asset allocation of the Scheme. (Consolidated Std. Obs. 27). The objective of the Scheme is to generate long-term capital appreciation from a portfolio that is invested predominantly in equity and equity related securities of companies engaged in consumption and consumption related activities.. Being a thematic fund, the Scheme will invest minimum 80% of its net assets in equity and equity related instruments of companies engaged in domestic consumption space or allied activities in accordance with the sector list provided by AMFI. India is entering a powerful phase of consumption-led growth. The country is on track to become the world’s third- largest economy by 2030, with GDP projected to reach $6.2 trillion. Per capita income is expected to nearly double from ~$2,600 in FY25 to ~$4,500 by FY30, leading to a surge in discretionary spending and lifestyle upgrades. This momentum will drive the retail market—covering essentials and discretionary goods and services across offline and online channels—to $1.5–1.8 trillion by 2030. The retail market itself is undergoing transformation. While unorganized formats like kirana stores and local shops remain important, organized channels—modern trade, e-commerce, branded outlets—are rapidly gaining ground. Within this, two high-growth areas stand out: 1. Discretionary Retail (fashion, beauty, QSR, travel, entertainment) – growing faster than staples. 2. E-commerce Retail – the fastest-growing channel, projected at $170–190 billion by 2030. Several structural forces are driving this consumption boom: • A young demographic, with Gen Z making up 26% of the population and influencing over 50% of consumer spend. • Accelerated urbanization and digitization, creating over 400 million online shoppers by FY30, making India the world’s second-largest digital consumer base. • Premiumization, with rising incomes shifting households towards lifestyle upgrades; the premium beauty sector alone is expected to touch $40–45 billion by 2030. • Formalization of the economy, as 800+ D2C brands have emerged in the last decade, moving demand away from unorganized to branded products. Against this backdrop, the Scheme seeks to generate long-term capital appreciation by predominantly investing (minimum 80% of net assets) in equity and equity-related securities of companies engaged in consumption and consumption related activities. For diversification, up to 20% may be invested in other sectors or in debt and money market instruments. The investment strategy is designed to capitalize on India’s rising consumption and lifestyle evolution. It focuses on underpenetrated categories where even urban demand is low, offering room for widespread growth. The portfolio will span across sectors/industry falling under consumption theme. Indicative list of sectors/industry falling under consumption theme as per Industry classification issued by AMFI are as follows: • Automobile and Auto Components • Consumer Durables • Consumer Services • Diversified • Fast Moving Consumer Goods • Financial Services • Healthcare • Media, Entertainment & Publication • Realty • Services • Telecommunication • Textiles • Power & Utilities Scheme Information Document - Helios Consumption Fund 22• Any other industry/sector that forms part of the benchmark index The above list is only indicative, and the Scheme will explore to invest in new and emerging areas of companies engaged in consumption and consumption related activities or allied sectors from Sector list provided by AMFI. Within the aforesaid list of consumption related sectors/industries, the scheme will also focus on companies that are likely to benefit from i) Aspiration driven consumption demand (such as luxury goods, tourism, branded consumer products, etc.). ii) Consumer financial empowerment i.e. companies engaged in mortgages, wealth management, fintech solutions, etc. iii) Digital adoption (e-commerce, food-tech, Over-the-top (OTT) services, Educational Technology, etc.). iv) Consumer demand in areas such as health & wellness, preventive healthcare, beauty, mobility & sustainable living. Investment Approach: • Company Selection: The Scheme will focus on identifying good quality businesses that are direct or indirect beneficiaries of India’s growing consumption trends. • Market Cap Coverage: The portfolio will have exposure across market cap segments viz. large, mid, and small- cap companies. • Strategic Flexibility: The Scheme maintains the ability to invest up to 20% of its assets in opportunities outside the core theme for tactical gains. • Proprietary Analysis: The AMC utilizes a unique 'Elimination' framework^ to target businesses with sustainable models and potential for above-average growth or revival. To mitigate stock-specific risk, the investment team at the AMC will conduct thorough analysis before investing in any company through its elimination investing investment process. Elimination Investing – A) Eliminating stocks with conviction, eight fundamental screening factors^, helps us in weeding out poor companies, gravitating towards winners, and creating a sustainable outperformance profile. B) Avoiding permanent loss of capital must be an overarching objective at every stage of the investment process, at stock level and at portfolio level. C) Investing is deeply fundamental research driven process, executed in the context of evolving macroeconomics, market conditions, industry. The core principle of Elimination Investing is not, to predict which companies will be at the top but to increase the likelihood of avoiding possible underperforming investments. By focusing on reducing the risk of selecting poorly performing companies, by skillfully eliminating companies that do not meet these criteria convincingly, we create a focused universe of “Not Bad” companies. This approach significantly improves the odds of arriving at a universe of companies with better prospects, aligning with the aim of outperforming the market over time. ^The Elimination Investing process navigates through a comprehensive framework comprising eight pivotal factors. This framework is meticulously applied to eliminate investments that exhibit red flags, which include: 1. Bad theme (Size of Opportunity) 2. Unfavorable Industry Dynamics 3. Potential for Disruption 4. Weakness in Management/Background/Strategy 5. Poor Corporate Governance 6. Low quality accounting 7. Negative Medium-Term Positive Triggers; and 8. Unreasonably High Valuations From a positive parlance for an ease of investor understanding in terms of why we want to eliminate companies Scheme Information Document - Helios Consumption Fund 23which exhibit these red flags, is explained below:- 1. Good Theme or Size of opportunity: Emphasize investment opportunities with significant market potential, focusing on industries or sectors poised for growth and expansion. 2. Favorable industry dynamics: Identify industries with positive trends and dynamics that can drive the growth of companies operating within them. Factors such as increasing demand, technological advancements, regulatory support, and evolving consumer preferences will be considered. 3. Low potential for disruption: Evaluate the resilience of business models and industries against disruptive forces. 4. Strong management/background/strategy: Assess the quality and experience of the management team, seeking leaders with a proven track record of success, relevant expertise, and a well-defined strategy to guide future growth. 5. Good corporate governance: Prioritize companies with robust corporate governance practices, including transparent decision-making processes, independent board members, and a commitment to ethical business practices. 6. Clean accounting: Review financial statements to ensure compliance with relevant accounting standards. Companies with questionable accounting practices will be avoided. 7. Medium-term positive triggers: Identify potential catalysts or events that could positively impact a company's performance over the medium term. Factors such as upcoming product launches, market expansions, cost-saving initiatives, and anticipated industry developments, change in management, favorable government policy, etc. 8. Reasonable valuations: Evaluate the company's valuation relative to peers and the overall market. Companies trading at reasonable prices in relation to their growth prospects, earnings potential, and industry benchmarks. By employing this investment strategy, the focus will be on eliminating "bad" investment opportunities that fail to meet the above criteria. Once the options have been narrowed down investments will be selected based on meeting all the criteria or exhibiting strengths in multiple areas. It is important to note that thorough research and regular review will remain a crucial part of the investment strategy. Once the universe is narrowed down, the fund manager will endeavor to build an all-weather – a bar-bell long portfolio of two types of companies: A) Good” Stocks: Offer “High Confidence in reasonable returns” B) Emerging” good stocks: Offer “Reasonable Confidence In high returns” In addition to equity and equity-related securities, the scheme may also invest in other types of equity instruments (including futures and covered calls) that align with the investment objectives and strategies outlined above. In addition to aforesaid investment strategy, the Scheme shall follow a style-agnostic approach adaptable to various market environments with an aim to ensure consistency. Also, diversification and rigorous company screening shall be used for inherent risk mitigation. The Scheme may invest in equities through the primary market such as IPOs, securities received through corporate actions, private placements, etc. The Scheme may engage in Stock Lending activities. The Scheme may invest in equity derivatives such as Stock/Index Futures & Options, covered call and such other derivative instruments as may be introduced and permitted by SEBI from time to time, subject to approval from SEBI, as required. The Scheme may use equity derivatives for the purpose of hedging, portfolio balancing, accessing arbitrage opportunities and other purposes as may be permitted under the SEBI (Mutual Funds) Regulations, 1996. At present, the Scheme does not intend to enter into underwriting obligations. However, if the Scheme does enter into an underwriting agreement, it would do so after complying with the SEBI (Mutual Funds) Regulations, 1996 and with the prior approval of the Board of the AMC/Trustee.  Securities Lending and Borrowing The Scheme may also engage in securities lending in accordance with the applicable guidelines/SEBI (Mutual Funds) Regulations, 1996. Securities lending means lending a security to another person or entity for a fixed period of time, at a negotiated compensation. The security lent will be returned by the borrower on expiry of the stipulated period. A maximum of 20% of the net assets will be deployed in securities lending and the maximum single party exposure will be restricted to 5% of the net assets. Engaging in securities lending is subject to risks related to fluctuations in the collateral value / settlement / liquidity / counter party. Scheme Information Document - Helios Consumption Fund 24 Trading In Derivatives [SO-5] The Scheme intends to use derivatives for purposes that may be permitted under SEBI (Mutual Funds) Regulations, 1996, as amended from time to time, which will include hedging, arbitrage & portfolio balancing. Hedging does not mean maximization of returns but only reduction of systematic or market risk inherent in the investment. Derivatives instruments may take the form of Futures, Options or any other instrument, as may be permitted from time to time. SEBI, vide Para 7.5 of the Master Circular, has specified the guidelines pertaining to trading by Mutual Fund in Exchange traded derivatives. The following information provides a basic idea as to the nature of the derivative instruments proposed to be used by the scheme and the benefits and risks attached therewith. Equity Derivatives The Scheme(s) may use various equity derivatives from time to time, as would be available and permitted by SEBI, in an attempt to protect the value of the portfolio and enhance unitholder's interest. Accordingly, the Scheme(s) may use derivative instruments like futures & options on stock indices, future & options on individual securities or such other derivative instruments as may be introduced from time to time as permitted under the SEBI (Mutual Funds) Regulations, 1996. In addition to trading in equity derivatives, the Fund Manager may employ any of the following strategies or a combination thereof: 1. Index Arbitrage As an Index derives its value from its underlying stocks, the underlying stocks can be used to create a synthetic index matching the Index levels. The fund manager shall aim to capture such arbitrage opportunities by taking long positions in the Index futures and short positions in the synthetic index. The strategy is attractive if this price differential (post all costs) is higher than the investor’s cost-of-capital. 2. Cash Futures Arbitrage (Only one way as funds are not allowed to short in the cash market). The Scheme would look for market opportunities between the spot and the futures market. The cash futures arbitrage strategy can be employed when the price of the futures exceeds the price of the underlying stock. The Scheme will first buy the stocks in the cash market and then sell in the futures market to lock the spread known as arbitrage return. 3. Hedging and alpha strategy The fund may use exchange-traded derivatives to hedge the equity portfolio. The hedging could be either partial or complete depending upon the fund managers’ perception of the markets. The fund manager shall either use index futures and options or stock futures and options to hedge the stocks in the portfolio. The fund may seek to generate alpha by superior stock selection and removing market risks by selling appropriate index. 4. Covered Call Strategy A call option gives the holder (buyer) the right but not the obligation to buy an asset by a certain date for a certain price. The covered call is a strategy in which a seller sells a call option on a stock he owns. 5. Other Derivative Strategies As allowed under the SEBI guidelines on derivatives, the fund manager may employ various other stock and index derivative strategies by buying or selling stock/index futures and/or options. For further details on derivative strategies, illustration and the benefits and risks attached therewith, please refer to SAI. Portfolio Turnover Portfolio turnover is defined as lesser of purchases and sales as a percentage of the average corpus of the Scheme during a specified period of time. The Scheme being an open-ended Scheme, it is expected that there would be a number of subscriptions and redemptions on a daily basis. Consequently, it is difficult to estimate, with any reasonable measure of accuracy, the likely turnover in the portfolio(s). Active asset allocation would impact portfolio turnover. Further, the Scheme follows active investment strategies/asset allocation as detailed above and there is possibility that implementation of such active strategies/allocation could result into a higher rate of the portfolio turnover of the scheme which could in turn lead to higher brokerage and transaction cost. However, the investment strategies shall Scheme Information Document - Helios Consumption Fund 25be used with an aim to minimize the risk for the unitholders and achieve scheme’s investment objectives. D. HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE? (Consolidated Std. Obs. 25) [SO-9] Benchmark (Total Return Index): The performance of the Scheme will be benchmarked to the performance of the NIFTY India Consumption Total Return Index (TRI). Justification: The performance will be benchmarked to the Total Returns Variant of the Index. The Nifty India Consumption Total Return Index (TRI) is designed to reflect the performance of a diversified portfolio of companies representing domestic consumption, which includes sectors like Consumer durables, Non-durables, Healthcare, Auto, Telecom Services, Pharmaceuticals, Hotels, Media & Entertainment, etc. Thus, the Index is a suitable benchmark for the Scheme. As required under clause 1.9 of Master Circular, the benchmark has been selected from amongst those notified by AMFI as the first-tier benchmark to be adopted by mutual funds and which are reflective of the category of the scheme. However, subject to applicable regulations, Trustees reserve the right to change the benchmark in future if a benchmark better suited to the investment objective of the Scheme is available. E. WHO MANAGES THE SCHEME? (Consolidated Std. Obs. 33) [SO-10] Mr. Alok Bahl and Mr. Pratik Singh are the designated Fund Managers of the Scheme. The details of the Fund Managers are: Tenure of Name Age Educational Experience managing the Qualification scheme (in Years) Mr. Alok 61 Not Applicable B.Com (Punjab Over 33 years of experience. Bahl Years since this is a University) Helios Capital Asset Management (India) Private new scheme PGCFM (K.C. Limited (April 2023 to present) – Chief Investment College of Officer. Management) Helios Capital Management Pte. Limited, PGCBM (XLRI, Singapore (May 2005 to March 2023) – Head of Jamshedpur) Trading. Prior to joining Helios, Alok worked in India with various sell side firms in sales for over 14 years. Mr. Pratik 35 MBA in Finance Over 10 years of experience. Not Applicable Singh Years from Welingkar since this is a Institute, Mumbai Helios Capital Asset Management (India) Private new scheme Limited (February 2024 to present) – Fund BE (Mechanical) Manager - Equities. from University of Pune. Helios Capital Asset Management (India) Private Limited (December 2021 to January 2024) – Research Analyst. Motilal Oswal Institutional Equities [September 2019 to November 2021] - Senior Manager – Research. Haitong Securities India [September 2017 to August 2019] - Research Associate. Nirmal Bang Institutional Equities [September 2016 to August 2017] - Research Associate. Other Schemes managed by the Fund Manager(s): Scheme Information Document - Helios Consumption Fund 26Name of the Fund Name of the other schemes managed Manager Mr. Alok Bahl Helios Flexi Cap Fund, Helios Overnight Fund, Helios Balanced Advantage Fund, Helios Financial Services Fund, Helios Large & Mid Cap Fund, Helios Mid Cap Fund Mr. Pratik Singh Helios Balanced Advantage Fund, Helios Flexi Cap Fund, Helios Financial Services Fund, Helios Large & Mid Cap Fund, Helios Mid Cap Fund F. HOW IS THE SCHEME DIFFERENT FROM EXISTING SCHEMES OF HELIOS MUTUAL FUND? The Fund currently has following live schemes: 1. Helios Overnight Fund 2. Helios Flexi Cap Fund 3. Helios Balanced Advantage Fund 4. Helios Financial Services Fund 5. Helios Large & Mid Cap Fund 6. Helios Mid Cap Fund Please click here for detailed comparative table for the schemes of the Fund or visit www.heliosmf.in/downloads/ >> SID Disclosures >> Product Differentiation. G. HOW HAS THE SCHEME PERFORMED? Not Applicable - This Scheme is a new Scheme and does not have any performance track record. H. ADDITIONAL SCHEME RELATED DISCLSOURES i. Scheme’s portfolio holding Not Applicable – since it is a new scheme. ii. Disclosure of name and exposure to Top 7 issuers, stocks, groups and sectors as a percentage of NAV of the scheme in case of debt and equity ETFs/index funds through a functional website link that contains detailed description Not applicable. iii. Functional website link for Portfolio Disclosure Not Applicable – since it is a new scheme iv. Portfolio Turnover Ratio of the Scheme: Not Applicable – since it is a new scheme v. Investment Details Aggregate investment by the Fund Manager(s) of the Schemes. Not Applicable – since it is a new scheme For any other disclosure w.r.t investments by key personnel and AMC directors including regulatory provisions in this regard kindly refer SAI. vi. Investment by the AMC in the Scheme (Consolidated Std. Obs. 58) [SO-1] In terms of the provisions of Regulation 25(16A) of SEBI (Mutual Funds) Regulations, 1996 and Para 17.4 of the Master Circular, the AMC shall invest (based on the risk value assigned to the Scheme) minimum amount as a percentage of assets under management (‘AUM’) as per provisions of Para 6.9 of the Master Circular read with AMFI Best Practice Guidelines Circular 135/BP/100/2022-23 dated April 26, 2022, as amended from time to time. Such investments shall be made at the time of allotment of units after closure of the NFO and shall be calculated as a percentage of the final allotment value excluding AMC’s investments. AMC shall conduct a quarterly review to ensure compliance with the requirement of investment of minimum amount in the Scheme which may change either due to change in value of the AUM or in the risk value assigned to the Scheme. Further, based on review Scheme Information Document - Helios Consumption Fund 27of quarterly average AUM, shortfall in value of the investment in Scheme, if any, shall be made good within 7 days of such review. AMC shall have the option to withdraw any excess investment than what is required pursuant to such review. In addition to investments as mandated above, the AMC may invest in the Scheme subject to the SEBI (Mutual Funds) Regulations, 1996, & circulars issued by SEBI and to the extent permitted by its Board of Directors from time to time. As per the existing SEBI (Mutual Funds) Regulations, 1996, the AMC will not charge investment management and advisory fees on the investment made by it in the Scheme. For details on investments of the AMC in the Scheme, please click here or visit www.heliosmf.in/downloads/ >> SID Disclosures >> AMC’s investments in the Schemes.. Scheme Information Document - Helios Consumption Fund 28Part III. OTHER DETAILS A. COMPUTATION OF NAV The NAV of the Units of the Scheme/Plans/Options will be computed by dividing the net assets of the Scheme by the number of Units outstanding on the valuation date, as shown below: Market or Fair Value of Scheme’s investments + Current Assets - Current Liabilities and Provision NAV (Rs.) = No. of Units outstanding under Scheme/Plan/Option Illustration for computation of NAV (Consolidated Std. Obs. 42) Assume that the Market or Fair Value of Scheme’s investments is Rs. 5,00,00,000; Current asset of the scheme is Rs. 1,25,00,000; Current Liabilities and Provisions is Rs. 75,00,000 and the No. of Units outstanding under the scheme are 50,00,000. Thus, the NAV will be calculated as: Value of investments (Rs.) 5,00,00,000 Current Assets (Rs.) 1,25,00,000 Total Assets (Rs.) (A) 6,25,00,000 Less: Current liabilities and provisions (Rs.) (B) 75,00,000 Net Assets (Rs.) (A-B) (C) 5,50,00,000 Units Outstanding 50,00,000 NAV per unit (Rs.) 11.00 Purchase and Redemption transactions shall be processed at applicable NAV. Redemption / Repurchase shall be subject to exit load, if any. However, the repurchase price shall not be lower than 95% of the NAV subject to SEBI (Mutual Funds) Regulations, 1996, as amended from time to time. 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 stationery, bank charges etc. As per the extant regulatory provisions, open-ended schemes are not permitted to charge NFO Expenses to the scheme. The NFO expenses of Helios Consumption Fund shall be borne by the AMC. 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 total recurring expenses of the Scheme shall be as per the limits prescribed under sub-regulation 6 and 6A of Regulation 52 of the SEBI (Mutual Funds) Regulations, 1996, and shall not exceed the limits prescribed there under as a percentage limit of daily net assets. As per the Regulation 52(6), the maximum recurring expenses that can be charged to the Scheme shall be subject to a percentage limit of daily average net assets in the table below: AUM Slab of the Scheme Expense Ratio First Rs. 500 crores 2.25% Next Rs. 250 crores 2.00% Next Rs. 1,250 crores 1.75% Next Rs. 3,000 crores 1.60% Next Rs. 5,000 crores 1.50% Next Rs. 40,000 crores TER reduction of 0.05% for every increase of Rs. 5,000 crores of daily net assets or part thereof Balance 1.05% The AMC has estimated the following percentage of the daily net assets of the Scheme will be charged to the Scheme Information Document - Helios Consumption Fund 29Scheme as expenses. For the actual current expenses being charged, the investor should refer to the website of the mutual fund. Any change in the current expense ratios will be updated on the website and the same will be communicated to the investor via SMS / e-mail 3 working days prior to the effective date of change: Expense Head % p.a. of daily Net Assets (Estimated p.a.) Investment Management and Advisory Fees Audit Fees / Fees and expenses of Trustees Custodial Fees Registrar & Transfer Agent Fees including cost of providing account statements / IDCW / redemption cheques / warrants Marketing & Selling Expenses including Agents Commission and statutory advertisements & notices Up to 2.25 Cost related to investor communications Cost of fund transfer from location to location Cost towards investor education & awareness Brokerage & transaction cost pertaining to distribution of units Goods and Services Tax on expenses other than investment and advisory fees Goods and Services Tax on brokerage and transaction cost Other Expenses^ Maximum total expense ratio (TER) permissible under Regulation 52 (6) (c) Up to 2.25 Additional expenses under regulation 52 (6A) (c) Up to 0.05 Additional expenses for gross new inflows from specified cities under regulation Up to 0.30$ 52(6A)(b) The aforesaid does not include Goods and Services Tax on investment management and advisory fees. $ Note: SEBI vide its letter no. SEBI/HO/IMD-SEC-3/P/ OW/2023/5823/1 dated February 24, 2023, and AMFI letter dated No. 35P/MEM-COR/85-a/2022-23 dated March 02, 2023, has directed AMCs to keep B-30 incentive structure in abeyance with effect from March 01, 2023 till further notice. ^As permitted under the Regulation 52 of SEBI (Mutual Funds) Regulations, 1996 as amended from time to time, and in accordance with the provisions of Para 10.1 of the Master Circular. Further, as per current Regulation 52 (6A), the additional recurring expenses that can be charged to Scheme shall be subject to a percentage limit of daily average net assets as specified below: Regulation 52(6A)(a) Brokerage and transaction costs (inclusive of GST) which are incurred for the purpose of execution of trades, shall be charged to the scheme as per Regulation 52(6A)(a) of SEBI (Mutual Funds) Regulations, 1996 not exceeding 0.12 per cent in case of cash market transactions and 0.05 per cent in case of derivatives transactions. With effect from April 1, 2023, to align with Indian Account Standards requirement, transactions cost incurred for the purpose of execution of trades are expensed out (viz. charged to Revenue Account instead of Capitalization (i.e. forming part of cost of investment)). Any payment towards brokerage and transaction cost, over and above the said 0.12 percent and 0.05 percent for cash market transactions and derivatives transactions respectively may be charged to the scheme within the maximum limit of Total Expense Ratio (TER) as prescribed under regulation 52 of the SEBI (Mutual Funds) Regulations, 1996. Regulation 52(6A)(b) Expenses not exceeding of 0.30 per cent of daily net assets, if the new inflows from (Consolidated Std. beyond Top 30 cities (B- 30**) are at least – Obs. 46) (i) 30 per cent of gross new inflows in the scheme, or; (ii) 15 per cent of the average assets under management (year to date) of the scheme, whichever is higher. Provided that if inflows from such cities are less than the higher of (i) or (ii), such expenses on daily net assets of the scheme shall be charged on proportionate basis. Scheme Information Document - Helios Consumption Fund 30Additional TER shall be charged based on inflows from retail investors from beyond top 30 cities (B-30 cities). Inflows of amount upto Rs. 2,00,000/- per transaction, by individual investors shall be considered as inflows from retail investor. Provided further that, expenses so charged shall be utilized for distribution expenses incurred for bringing inflows from beyond Top 30 cities. Provided further that the amount incurred as expense on count of inflows from such cities shall be credited back to the scheme in case the said inflows are redeemed within a period of one year from the date of investment. ** Beyond Top 30 (B30) cities shall mean beyond top 30 cities based on Association of Mutual Funds in India (AMFI) data on ‘AUM by Geography - Consolidated Data for Mutual Fund Industry’ as at the end of the previous financial year. Note: SEBI vide its letter no. SEBI/HO/IMD-SEC-3/P/ OW/2023/5823/1 dated February 24, 2023, and AMFI letter dated No. 35P/MEM-COR/85-a/2022-23 dated March 02, 2023 has directed AMCs to keep B-30 incentive structure in abeyance with effect from March 01, 2023 till further notice. Regulation 52(6A)(c) Additional recurring expenses of upto 0.05% of daily net assets of the scheme towards the investment and advisory fees or various other permissible expenses. However, in accordance with Para 10.1.7 of the Master Circular, AMC shall not charge any additional expense of upto 0.05% as per Regulation 52(6A) (c), if exit load is not being levied under the Scheme. Accordingly, upon levy or introduction of exit load under the Scheme, the additional expenses upto 0.05% under Regulation 52 (6A) (c) may be levied, and upon removal of exit load under the Scheme, additional expense upto 0.05% under Regulation 52 (6A) (c) shall be discontinued. Direct Plan shall have a lower expense ratio excluding distribution expenses, commission, etc. as compared to Regular Plan and no commission for distribution of Units will be paid/ charged under Direct Plan. All fees and expenses charged in a Direct Plan (in percentage terms) under various heads including the investment and advisory fee shall not exceed the fees and expenses charged under such heads in Regular Plan. The Scheme can charge expenses within overall maximum limits prescribed under SEBI (Mutual Funds) Regulations, 1996, without any internal cap allocated to any of the expense heads specified in the above table. The types of expenses charged shall be as per the SEBI (Mutual Funds) Regulations, 1996. Expenses shall be charged / borne in accordance with the SEBI (Mutual Funds) Regulations,1996, prevailing from time to time. Illustration: Impact of Expense Ratio on Scheme’s return: (Consolidated Std. Obs. 44) Expense ratio, normally expressed as a percentage of Average Assets under Management, is calculated by dividing the permissible expenses under the SEBI (Mutual Funds) Regulations, 1996, by the average net assets. To further illustrate in rupee terms the above, for the Scheme under reference, suppose an Investor invested INR 100,000/- (after deduction of stamp duty and other charges, if any) under the Growth Option, the impact of expenses charged will be as under: Particular Regular Plan Direct Plan Amount invested at the beginning of the year (Rs.) 100,000/- 100,000/- Returns before expenses (Rs.) 8,000/- 8,000/- Expenses other than Distribution expenses (Rs.) 250/- 250/- Distribution expenses 50/- 0/- Returns after expenses at the end of the year (Rs.) 7,700/- 7,750/- Return (in %) 7.70% 7.75% Note(s): • The purpose of the above illustration is purely to explain the impact of expense ratio charged to the Plan(s) under the Scheme and should not be construed as providing any kind of investment advice or guarantee of returns on investments. • It is assumed that the expenses charged are evenly distributed throughout the year. Scheme Information Document - Helios Consumption Fund 31• The expenses of the Direct Plan of the Scheme will be lower to the extent of the distribution expenses/commission • Any tax impact has not been considered in the above example, in view of the individual nature of the tax implications. Each investor is advised to seek appropriate advice. All scheme related expenses including commission paid to distributors, by whatever name it may be called and in whatever manner it may be paid, shall be paid from the scheme only within the regulatory limits and not from the books of the Asset Management Company (AMC), its associate, sponsor, trustee or any other entity through any route. Provided that the expenses that are very small in value but high in volume may be paid out of AMC’s books. Such expenses shall be paid out of AMC’s books at actuals or not exceeding 2 bps of scheme AUM, whichever is lower. The AMC shall pay from its books only those expenses which are part of the miscellaneous expenses list provided by AMFI. Such expenses incurred by AMC shall be properly recorded and audited in the books of accounts of AMC at year end. GOODS AND SERVICE TAX: Goods and Service tax (“GST”) on investment and advisory fees shall be charged to the Scheme in addition to the maximum limit of total recurring expenses as permitted under regulation 52 (6) and 52 (6A) of the Regulations. GST on any other fees / expenses shall be borne by the Scheme within the overall limit of the TER. GST shall be levied on the Investment Management & Advisory Fee at the then prevailing GST rate, as per the Taxation Laws in force. GST on exit load, if any, shall be paid out of exit load proceeds and exit load net of GST, if any, shall be credited to the Scheme. GST on brokerage and transaction cost paid for execution of trade, if any, shall be within the limits prescribed under Regulation 52 of SEBI (Mutual Funds) Regulations. D. LOAD STRUCTURE (Consolidated Std. Obs. 47) [SO-16] Exit Load is an amount which is paid by the investor to redeem the units from the Scheme. Load amounts are variable and are subject to change from time to time. For the current applicable structure, please refer to the website of the AMC (www.heliosmf.in) or may call at ISC (toll-free no. 1800 210 0168) your distributor. Exit Load: (i) If units redeemed or switched out within 3 months from the date of allotment – 1% of the applicable NAV (ii) If redeemed/switched out after 3 months from the date of allotment – Nil The above load shall also be applicable for switches between the schemes of the Fund and all Systematic Transfer Plans & Systematic Withdrawal Plans. There shall be no exit load levied in case of switch of investments i) between the Plans (i.e. Regular and Direct Plans); and/or ii) between the options (i.e. IDCW and Growth options) of the Scheme. The exit loads set forth above are subject to change at the discretion of the Trustees and such changes shall be implemented prospectively. For any change in load structure, the AMC will issue an addendum and display it on the website/ Investor Service Centres (ISCs). The exit load charged, if any, shall be credited back to the respective scheme. Goods and Services Tax on exit load shall be paid out of the exit load proceeds and exit load net of Goods and Services Tax shall be credited to the Scheme. Exit Load, if any, prevailing on the date of enrolment of SIP/ STP shall be levied in the Scheme. Units issued on reinvestment of IDCW shall not be subject to exit load. Exit load is not applicable for Segregated Portfolio. The investor is requested to check the prevailing load structure of the Scheme before investing. Subject to the provisions of SEBI (Mutual Funds) Regulations, 1996 as amended from time to time and circulars issued thereunder, the Trustee reserves the right to modify/alter the load structure and may decide to introduce a differential load structure on the Units redeemed on any Business Day. Such changes will be applicable prospectively. The changes may also be disclosed in the Statements of Account issued after the introduction of such load. At the time of changing the load structure, the AMC / Mutual Fund may adopt the following procedure: i. The addendum detailing the changes will be attached to Scheme Information Documents and key information memorandum. The addendum will be circulated to all the distributors/brokers so that the same can be attached to all Scheme Information Documents and key information memoranda already in stock. Scheme Information Document - Helios Consumption Fund 32ii. 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. iii. The introduction of the exit load along with the details will be stamped in the acknowledgement slip issued to the investors on submission of the application form and will also be disclosed in the statement of accounts issued after the introduction of such load. iv. A public notice shall be provided on the website of the AMC in respect of such changes. v. Any other measures which the mutual fund may feel necessary. Any imposition or enhancement in the load shall be applicable to prospective investments only. Methodology for calculation of Repurchase/Redemption Price of units: Repurchase Price = Applicable NAV * (1 - Exit Load, if any) Example If the Applicable NAV is Rs. 15 and the exit load applicable is 0.5%, the repurchase price is calculated as follows: Repurchase Price = 15 * (1 - 0.005) = 15 * 0.995 = 14.925 Scheme Information Document - Helios Consumption Fund 33SECTION II I. Introduction A. Definition / Interpretation Please click here for details on interpretation, definition and description of various terminology and abbreviations used in this SID or visit www.heliosmf.in/downloads/ >> SID Disclosures >> Definitions / Interpretation. B. Risk Factors [SO-2] SCHEME SPECIFIC RISK FACTORS (Consolidated Std. Obs. 8) In line with the investment objectives and asset allocation of the scheme, the Scheme shall invest in various securities (including equities and fixed income securities) which may be exposed to various risks. Some of the specific risk factors related to the Scheme include, but are not limited to the following: Market Risk: All mutual funds and securities investments are subject to market risk and there can be no assurance / guarantee that the Scheme’s objective will be achieved. The securities that the Scheme invests in would be exposed to price changes on a day-to-day basis. These price changes may occur due to instrument-specific factors as well as general macroeconomic conditions. Markets are volatile and can decline significantly in response to adverse issues, political, regulatory, market or economic developments. The scheme may be subject to price volatility due to factors such as interest sensitivity, market perception, and creditworthiness of issuer and market liquidity. Different parts of the market can react differently to these developments. The value of an individual security or particular type of security can be more volatile than the market as a whole and can perform differently from the value of the market as a whole. Risk Factors associated with Thematic Fund Investing in a thematic fund is based on the premise that the Fund will seek to invest in companies belonging to a specific sector/theme. This will limit the capability of the Fund to invest in other sectors/theme. The Scheme will invest at least 80% of its net assets in Equity and Equity related instruments of companies engaged in consumption and consumption related activities. and hence concentration risk is expected to be high, and the Scheme will be affected by the risks associated with the investment in this sector. Investment in the scheme carries the risk regarding non-diversification of the portfolio due to the investment universe mainly limited to instruments of domestic consumption space and allied sector and hence, the scope for diversification could be limited at times and the concentration is expected to be high to the instruments of domestic consumption sector. Further, the volatility and/or adverse performance of said sector and/or of the scripts belonging to this sector would have a material adverse bearing on the performance of the Scheme. Also, as with all equity investing, there is the risk that companies in that specific sector/theme will not achieve its expected earnings results, or that an unexpected change in the market or within the company will occur, both of which may adversely affect investment results. Thus, investing in a sector/theme specific fund could involve potentially greater volatility and risk. Risk Associated with Investing in Equities: • The Scheme proposes to invest in equity and equity related instruments. Equity instruments by nature are volatile and prone to price fluctuations on a daily basis due to both micro and macro factors. The liquidity of investments made in the Scheme may be restricted by trading volumes, settlement periods and transfer procedures. Different segments of the Indian financial markets have different settlement periods, and such periods may be extended significantly by unforeseen circumstances. The inability of the Schemes to make intended securities purchases due to settlement problems could cause the Schemes 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. Also, the value of the Scheme investments may be affected by interest 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. • While securities that are listed on the stock exchange carry lower liquidity risk, the ability to sell these Scheme Information Document - Helios Consumption Fund 34investments is limited by the overall trading volume on the stock exchanges. • Limited trading volumes/non availability of quotes in any of the securities held by the scheme can result into a larger liquidity risk in comparison with securities that are actively traded on the exchanges or offer other exit options to the investors, including put options. • 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 value of the Schemes’ investments may be affected generally by factors affecting securities markets, such as price and volume volatility in the capital markets, interest rates, currency exchange rates, changes in policies of the Government, taxation laws or any other appropriate authority policies and other political and economic developments which may have an adverse bearing on individual securities, a specific sector or all sectors including equity and debt markets. Consequently, the NAV of the Units of the Schemes may fluctuate and can go up or down. • The Mutual Fund may not be able to sell securities, which can lead to temporary illiquidity. There are risks inherent in securities lending, including the risk of failure of the other party, in this case the approved intermediary to comply with the terms of the agreement. Such failure can result in a possible loss of rights to be collateral, the inability of the approved intermediary to return the securities deposited by the lender and the possible loss of corporate benefits accruing thereon. • Investors may note that a dividend is due only when declared and there is no assurance that a company (even though it may have a track record of payment of dividend in the past) may continue paying dividend in future. As such, the schemes are vulnerable to instances where investments in securities may not earn a dividend or where lesser dividend is declared by a company in subsequent years in which investments are made by schemes. As the profitability of companies is likely to vary and have a material bearing on their ability to declare and pay dividends, the performance of the schemes may be adversely affected due to such factors. • While securities that are listed on the stock exchange carry lower liquidity risk, the ability to sell these investments is limited by the overall trading volume on the stock exchanges. The liquidity of Schemes’ investments is inherently restricted by trading volumes in the securities in which it invests. • Fund manager endeavors to generate returns based on certain past statistical trends. The performance of the schemes may get affected if there is a change in the said trend. There can be no assurance that such historical trends will continue. • In case of abnormal circumstances, it will be difficult to complete the square off transaction due to liquidity being poor in stock futures/spot market. However, the Fund will aim at taking exposure only into liquid stocks where there will be minimal risk to square off the transaction. • The schemes are also vulnerable to movements in the prices of securities invested by the schemes, which again could have a material bearing on the overall returns from the schemes. These stocks, at times, may be relatively less liquid as compared to growth stocks. • Changes in Government policy in general and changes in tax benefits applicable to mutual funds may impact the returns to investors in the Schemes or business prospects of the Company in any particular sector. • In the event that the investible funds of more than 65% of the total proceeds of the Scheme are not invested in equity shares of domestic companies, the tax exemptions on income distribution will not be available to the Scheme. This is however subject to change as per Income Tax laws of India. Risks associated if investment made in small/mid cap companies: • This scheme may invest in equity and equity related instruments of large, mid and small cap companies and the nature of the portfolio may result in volatility similar to other diversified equity-oriented funds. It is important to note that midcap and small cap stocks may be riskier and more volatile on a relative basis. It should be noted that over a period of time, large cap, midcap and small cap stocks have demonstrated different levels of volatility and investment returns. And it is important to note that generally, no one category consistently outperforms the others. While Small & Mid-cap stocks gives one an opportunity to go beyond the usual large blue-chip stocks and present possible higher capital appreciation, it is important to note that Small & Mid-cap stocks can be riskier and more volatile on a relative basis. • Small/Mid cap companies carry large amount of liquidity risk compared to the large cap companies, as the ability Scheme Information Document - Helios Consumption Fund 35to sell is limited by overall trading volume in the securities, which it invests. Risk factors associated with investing in Preference Shares: • Credit Risk - Investments in Preference Shares are subject to the risk of an issuer's inability to meet dividend and redemption by the issuer. Further, for non-cumulative preference shares, the issuer also has an option not to pay dividends on preference shares in case of inadequate profits in any year. • Liquidity Risk - Preference shares lack a well-developed secondary market, which may restrict the selling ability of the Scheme(s) and may lead to the Scheme(s) incurring losses till the security is finally sold. • Unsecured in nature - Preference shares are unsecured in nature and rank lower than secured and unsecured debt in hierarchy of payments in case of liquidation. Thus, there is a significant risk of capital erosion in case the company goes into liquidation. • Market Risk – The schemes will be vulnerable to movements in the prices of securities invested by the schemes which could have a material bearing on the overall returns from the schemes. Risk Associated with investment in Foreign Securities: (Consolidated Std. Obs. 11) [SO-3] • The Scheme may invest in overseas markets subject to necessary approvals and within the investment objectives of the Scheme. Such investments carry risks related to fluctuations in the foreign exchange rates, the nature of the securities market of the country, and repatriation of capital due to exchange controls and political circumstances. • The AMC believes that investment in foreign securities offers new investment and portfolio diversification opportunities into multi-market and multi-currency products. However, such investments also entail additional risks. Such investment opportunities may be pursued by the AMC provided they are considered appropriate in terms of the overall investment objectives of the Scheme. Since the Scheme would invest only partially in foreign securities, there may not be readily available and widely accepted benchmarks to measure performance of the Scheme. To manage risks associated with foreign currency and interest rate exposure, the Fund may use derivatives for efficient portfolio management including hedging and in accordance with conditions as may be stipulated by SEBI / RBI from time to time. • Currency Risk: To the extent that the assets of the Scheme will be invested in foreign 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 to the Indian Rupee. The repatriation of capital to India may also be hampered by changes in regulations concerning exchange controls or political circumstances as well as the application to it of other restrictions on investment. • Regulatory Limit Risk - The Scheme’s investments in overseas securities is subject to the regulatory limits applicable for overseas investments as prescribed by RBI/SEBI from time to time and as per the regulations prevailing in the overseas jurisdiction where investments are made/intended to be made. In this regard, overseas investments will be halted, if such limit is breached either at the mutual fund level or at mutual fund industry level. Risk associated with investment in Fixed Income Securities: • Market Risk: The Net Asset Value (NAV) of the Scheme(s), to the extent invested in Debt and Money Market securities, will be affected by changes in the general level of interest rates. The NAV of the Scheme(s) is expected to increase from a fall in interest rates while it would be adversely affected by an increase in the level of interest rates. • Liquidity Risk: Money market securities, while fairly liquid, lack a well-developed secondary market, which may restrict the selling ability of the Scheme(s) and may lead to the Scheme(s) incurring losses till the security is finally sold. • Credit Risk: Investments in Debt Securities are subject to the risk of an issuer's inability to meet interest and principal payments on its obligations and market perception of the creditworthiness of the issuer. • Price Risk: Government securities where a fixed return is offered run price-risk like any other fixed income security. Generally, when interest rates rise, prices of fixed income securities fall and when interest rates drop, the prices increase. The extent of the fall or rise in the prices is a function of the existing coupon, days to maturity and the increase or decrease in the level of interest rates. The new level of interest rate is determined by the rates at which the government raises new money and/or the price levels at which the market is already dealing in existing securities. The price risk is not unique to Government Securities. It exists for all fixed income Scheme Information Document - Helios Consumption Fund 36securities. However, Government Securities are unique in the sense that their credit risk generally remains zero. Therefore, their prices are influenced only by movement in interest rates in the financial system. • Reinvestment Risk: This risk refers to the interest rate levels at which cash flows received from the securities in the Scheme are reinvested. The additional income from reinvestment is the “interest on interest” component. The risk is that the rate at which interim cash flows can be reinvested may be lower than that originally assumed. • Settlement risk: The inability of the Scheme to make intended securities purchases due to settlement problems could cause the Scheme to miss certain investment opportunities. By the same rationale, the inability to sell securities held in the Schemes’ portfolio due to the extraneous factors that may impact liquidity would result, at times, in potential losses to the Plan, in case of a subsequent decline in the value of securities held in the Schemes’ portfolio. • Regulatory Risk: Changes in government policy in general and changes in tax benefits applicable to Mutual Funds may impact the returns to investors in the Scheme. Risks associated with investment in unlisted securities: Subject to the SEBI (Mutual Funds) Regulations, 1996, the scheme may invest in unlisted debt securities (i.e. Government securities, Money Market Instruments (other than Commercial Papers), and Non-Convertible Debentures). Unlisted securities, in general, are subject to greater price fluctuations, less liquidity and greater risk than those which are traded in the open market. Unlisted securities may lack a liquid secondary market and there can be no assurance that the Scheme will realize their investments in unlisted securities at a fair value. Risk associated with investment in Fixed Income Securities: • Fixed Income Securities are subject to the risk of an issuer’s inability to meet interest and principal payments on its obligations and market perception of the creditworthiness of the issuer. • Different types of fixed income securities in which the Scheme(s) 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 level of risk than Government securities. Further even among corporate bonds, bonds, which are AAA rated, are comparatively less risky than bonds, which are AA rated. • The AMC may, considering the overall level of risk of the portfolio, invest in lower rated/unrated debt securities offering higher yields as well as zero coupon securities that offer attractive yields. This may increase the absolute level of risk of the portfolio. • As zero-coupon securities do not provide periodic interest payments to the holder of the security, these securities are more sensitive to changes in interest rates. Therefore, the interest rate risk of zero coupon securities is higher. The AMC may choose to invest in zero coupon securities that offer attractive yields. This may increase the risk of the portfolio. • Securities, which are not quoted on the stock exchanges, are inherently illiquid in nature and carry a larger amount of liquidity risk, in comparison to securities that are listed on the exchanges or offer other exit options to the investor, including a put option. In accordance with SEBI guidelines, The AMC may choose to invest in unlisted debt securities (i.e. Government securities, Money Market Instruments (other than Commercial Papers), and Non-Convertible Debentures) that offer attractive yields. This may increase the risk of the portfolio. • The Scheme(s) at times may receive large number of redemption requests, leading to an asset-liability mismatch and therefore, requiring the investment manager to make a distress sale of the securities leading to realignment of the portfolio and consequently resulting in investment in lower yield instruments. • Scheme’s performance may differ from the benchmark index to the extent of the investments held in the debt segment, as per the investment pattern indicated under normal circumstances. • Investment in unrated instruments may involve a risk of default or decline in market value higher than rated instruments due to adverse economic and issuer-specific developments. Such investments display increased price sensitivity to changing interest rates and to a deteriorating economic environment. The market value for unrated investments tends to be more volatile and such securities tend to be less liquid than rated debt securities. Risks associated with Investing in Derivatives: The Schemes may use various derivative products as permitted by the SEBI (Mutual Funds) Regulations, 1996. Use of derivatives requires an understanding of not only the underlying instrument but also of the derivative itself. Other risks include the risk of mis-pricing or improper valuation and the inability of derivatives to correlate Scheme Information Document - Helios Consumption Fund 37perfectly with underlying assets, rates and indices. The Fund may use derivatives instruments like Stock /Index Futures or other derivative instruments for the purpose of hedging and portfolio balancing, as permitted under the SEBI (Mutual Funds) Regulations, 1996 and guidelines. Usage of derivatives will expose the Schemes to certain risks inherent to such derivatives. Derivative products are leveraged instruments and can provide disproportionate gains as well as disproportionate losses to the investor. Execution of such strategies depends upon the ability of the fund manager to identify such opportunities. Identification and execution of the strategies to be pursued by the fund manager involve uncertainty and the decision of fund manager may not always be profitable. No assurance can be given that the fund manager will be able to identify or execute such strategies. (Consolidated Std. Obs. 28) [SO-5] Thus, derivatives are highly leveraged instruments. Even a small price movement in the underlying security could have a large impact on their value. The risks associated with the use of derivatives are different from or possibly greater than the risks associated with investing directly in securities and other traditional investments. (Consolidated Std. Obs. 28) [SO-5] The specific risk factors arising out of a derivative strategy used by the Fund Manager may be as below:  Lack of opportunity available in the market.  The risk of mispricing or improper valuation and the inability of derivatives to correlate perfectly with underlying assets, rates and indices.  Execution Risk: The prices which are seen on the screen need not be the same at which execution will take place  Basis Risk: This risk arises when the derivative instrument used to hedge the underlying asset does not match the movement of the underlying asset being hedged  Exchanges could raise the initial margin, variation margin or other forms of margin on derivative contracts, impose one sided margin or insist that margins be placed in cash. All of these might force positions to be unwound at a loss and might materially impact returns. Additional risks for writing covered call options for equity shares: 1. Writing call options are highly specialized activities and entail higher than ordinary investment risks. In such investment strategy, the profits from call option writing are capped at the option premium, however the downside depends upon the increase in value of the underlying equity shares. 2. The Scheme may write covered call option only in case it has adequate number of underlying equity shares as per regulatory requirement. This would lead to setting aside a portion of investment in underlying equity shares. If covered call options are sold to the maximum extent allowed by regulatory authority, the scheme may not be able to sell the underlying equity shares immediately if the view changes to sell and exit the stock. The covered call options need to be unwound before the stock positions can be liquidated. This may lead to a loss of opportunity or can cause exit issues if the strike price at which the call option contracts have been written become illiquid. Hence, the scheme may not be able to sell the underlying equity shares, which can lead to temporary illiquidity of the underlying equity shares and result in loss of opportunity. 3. The writing of the covered call option would lead to loss of opportunity due to appreciation in value of the underlying equity shares. Hence, when the appreciation in equity share price is more than the option premium received the scheme would be at a loss. 4. The total gross exposure related to the option premium paid and received must not exceed the regulatory limits of the net assets of the scheme. This may restrict the ability of Scheme to buy any options. Risks associated with Securities Lending & Borrowing (SLB): [SO-6] Securities lending is lending of securities through an approved intermediary to a borrower under an agreement for a specified period with the condition that the borrower will return equivalent securities of the same type or class at the end of the specified period along with the corporate benefits accruing on the securities borrowed. The risks in security lending consist of the failure of intermediary / counterparty, to comply with the terms of the agreement entered into between the lender of securities i.e. the Scheme and the intermediary / counterparty. Such failure to comply can result in the possible loss of rights in the collateral put up by the borrower of the securities, the inability of the approved intermediary to return the securities deposited by the lender and the possible loss of any corporate benefits accruing to the lender from the securities deposited with the approved Scheme Information Document - Helios Consumption Fund 38intermediary. The scheme may not be able to sell lent out securities, which can lead to temporary illiquidity & loss of opportunity. Investors are requested to refer to section “How will the Scheme allocate its assets?” for maximum permissible exposure to Securities Lending & Borrowing. The AMC shall report to the Trustee on a quarterly basis as to the level of lending in terms of value, volume and the names of the intermediaries and the earnings/losses arising out of the transactions, the value of collateral security offered etc. The Trustees shall offer their comments on the above aspect in the report filed with SEBI under sub-regulation 23(a) of Regulation 18 of the SEBI (Mutual Funds) Regulations, 1996. Risk factor associated with legal, tax and regulatory risk: The Scheme could be exposed to changes in legal, tax and regulatory regime which may adversely affect it and / or the investors. Such changes could also have retrospective effects and could lead to additional taxation imposed on the Scheme which was not contemplated either when investments were made, valued or disposed of. Risk factors associated with creation of segregated portfolios: 1. Liquidity risk – A segregated portfolio is created when a credit event occurs at an issuer level in the scheme. This may reduce the liquidity of the security issued by the said issuer, as demand for this security may reduce. This is also further accentuated by the lack of secondary market liquidity for corporate papers in India. As per SEBI norms, the scheme is to be closed for redemption and subscriptions until the segregated portfolio is created, running the risk of investors being unable to redeem their investments. However, it may be noted that the proposed segregated portfolio is required to be formed within one day from the occurrence of the credit event. Investors may note that no redemption and subscription shall be allowed in the segregated portfolio. However, in order to facilitate exit to unit holders in segregated portfolio, AMC shall list the units of the segregated portfolio on a recognized stock exchange within 10 working days of creation of segregated portfolio and also enable transfer of such units on receipt of transfer requests. For the units listed on the exchange, it is possible that the market price at which the units are traded may be at a discount to the NAV of such Units. There is no assurance that a deep secondary market will develop for units of segregated portfolio listed on the stock exchange. This could limit the ability of the investors to resell them. 2. Valuation risk - The valuation of the securities in the segregated portfolio is required to be carried out in line with the applicable SEBI guidelines. However, it may be difficult to ascertain the fair value of the securities due to the absence of an active secondary market and difficulty to price in qualitative factors. Risk associated with investments in Money Market instruments: Investments in money market instruments would involve a moderate credit risk i.e. risk of an issuer’s liability to meet the principal payments. Money market instruments may also be subject to price volatility due to factors such as changes in interest rates, general level of market liquidity and market perception of credit worthiness of the issuer of such instruments. The NAV of the Scheme’s Units, to the extent that the corpus of the Scheme is invested in money market instruments, will be affected by the 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. Risks associated with investing in Tri Party Repo through CCIL (TREPS): The mutual fund has obtained membership of securities segment and Tri-party Repo trade settlement of the Clearing Corporation of India (CCIL). All transactions of the mutual fund in government securities and in Tri- party Repo trades are settled centrally through the infrastructure and settlement systems provided by CCIL; thus, reducing the settlement and counterparty risks considerably for transactions in the said segments. CCIL maintains prefunded resources in all the clearing segments to cover potential losses arising from the default member. In the event of a clearing member failing to honour his settlement obligations, the default Fund is utilized to complete the settlement. The sequence in which the above resources are used is known as the “Default Waterfall”. As per the waterfall mechanism, after the defaulter’s margins and the defaulter’s contribution to the default fund have been appropriated, CCIL’s contribution is used to meet the losses. Post utilization of CCIL’s contribution if there is a residual loss, it is appropriated from the default fund contributions of the non-defaulting members. Thus, the scheme is subject to risk of the initial margin and default fund contribution being invoked in the event Scheme Information Document - Helios Consumption Fund 39of failure of any settlement obligations. In addition, the fund contribution is allowed to be used to meet the residual loss in case of default by the other clearing member (the defaulting member). Further, it may be noted that CCIL periodically prescribes a list of securities eligible for contributions as collateral by members. Presently, all Central Government securities and Treasury bills are accepted as collateral by CCIL. The risk factors may undergo change in case the CCIL notifies securities other than Government of India securities as eligible for contribution as collateral. Risk Factors Associated with Investments in REITs and InvITs: • Market Risk: REITs and InvITs are volatile and prone to price fluctuations on a daily basis owing to market movements. Investors may note that AMC/Fund Manager’s investment decisions may not always be profitable, as actual market movements may be at variance with the anticipated trends. The NAV of the Scheme is vulnerable to movements in the prices of securities invested by the scheme, due to various market related factors like changes in the general market conditions, factors and forces affecting capital market, level of interest rates, trading volumes, settlement periods and transfer procedures. The scheme will undertake active portfolio management as per the investment objective to reduce the marker risk. • Liquidity Risk: As the liquidity of the investments made by the Scheme(s) could, at times, be restricted by trading volumes and settlement periods, 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 an increase in the scheme portfolio risk. The fund will try to maintain a proper asset- liability match to ensure redemption payments are made on time and not affected by illiquidity of the underlying units. • Reinvestment Risk: Investments in REITs & InvITs may carry reinvestment risk as there could be repatriation of funds by the Trusts in the form of buyback of units or dividend pay-outs, etc. Consequently, the proceeds may get invested in assets providing lower returns. However, the reinvestment risk will be limited as the proceeds are expected to be a small portion of the portfolio value. • The above are some of the common risks associated with investments in REITs & InvITs. There can be no assurance that a Scheme's investment objectives will be achieved, or that there will be no loss of capital. Investment results may vary substantially on a monthly, quarterly or annual basis. Risk associated with investments in Gold ETF’s • To the extent the Scheme’s assets are invested in Gold ETFs, the risks associated with the underlying Gold ETFs, will also be applicable. • The value of the Units relates directly to the value of the gold held by the underlying Gold ETF and fluctuations in the price of gold could adversely affect investment value of the Units. • The factors that may affect the price of gold, inter alia, may include the following: - Global gold supplies and demand, which is influenced by factors such as forward selling by gold producers, purchases made by gold producers to unwind gold hedge positions, central bank purchases and sales, productions and cost levels in major gold producing countries such as the South Africa, the United States and Australia. - Investors’ expectations with respect to the rate of inflation - Currency exchange rates - Interest rates - Investment and trading activities of hedge funds and commodity funds - Global or regional political, economic or financial events and situations - Changes in indirect taxes or any other levies - Market movements, movement/trade of gold that may be imposed by RBI - Trade and restrictions on import/export of gold or gold jewellery, etc. • Investors should be aware that there is no assurance that gold will maintain its long-term value in terms of purchasing power in the future. In the event that the price of gold declines, the value of investment is expected to decline proportionately. • An investment in the Scheme may be adversely affected by competition from other methods of investing in Gold. Scheme Information Document - Helios Consumption Fund 40• The returns from physical gold in which the underlying Gold ETFs invest may underperform returns from the various general securities markets or different asset classes other than gold. Different types of securities tend to go through cycles of out-performance and under-performance in comparison to the general securities markets. • There is a risk that part or all of gold held by the underlying Gold ETF could be lost, damaged or stolen. Access to the gold could also be restricted by natural events or human actions. Any of these actions may have adverse impact on the NAV of the Scheme. • The units of underlying Gold ETFs may trade above or below their NAV. The NAV of the Scheme will fluctuate with changes in the market value of the holdings. The trading prices will fluctuate in accordance with changes in their NAV as well as market supply and demand. However, given that units can be created and redeemed in Creation Units, it is expected that large discounts or premiums to the NAV will not sustain due to arbitrage opportunity available. • Gold ETFs are relatively new product, and their value could decrease if unanticipated operational or trading problems arise. Risk Factors associated with schemes investing in Gilt / Government Securities: Generally, when interest rates rise, prices of fixed income securities fall and when interest rates drop, the prices increase. The extent of the fall or rise in prices is a function of the existing coupon, days to maturity and the increase or decrease in interest rates. Price risk is not unique to government securities but is true for all fixed income securities. The default risk, however, in respect of Government securities is zero. Therefore, their prices are influenced only by movement in interest rates in the financial system. On the other hand, in the case of corporate or institutional fixed income securities, such as bonds or debentures, prices are influenced by the credit standing of the issuer as well as the general level of interest rates. Even though the Government securities market is more liquid compared to other debt instruments, on occasions, there could be difficulties in transacting in the market due to extreme volatility or unusual constriction in market volumes or on occasions when an unusually large transaction has to be put through. Risks associated with transaction in Units through Stock Exchange mechanism: In respect of transactions in Units of the Scheme routed through the BSE StAR MF platform or any other recognized stock exchange platform as intimated by the AMC, allotment and redemption of Units on any Business Day will depend upon the order processing/ settlement by BSE, or such other exchange and their respective clearing corporations on which the Fund has no control. Further, transactions conducted through the stock exchange mechanism shall be governed by the operating guidelines and directives issued by BSE or such other recognized exchange in this regard. Risks associated with investments in mutual fund units: To the extent of the investments made by the scheme in mutual funds units, the risks associated with investing in such funds like market risk, credit & default risk, liquidity risk, redemption risk including the possible loss of principal; etc. will exist. Risk control measures Investments made by the Scheme would be in accordance with the investment objective of the Scheme and the provisions of the SEBI (Mutual Funds) Regulations, 1996. Since investing requires disciplined risk management, the AMC would incorporate adequate safeguards for controlling risks in the portfolio construction process. While allocating and choosing securities, the Investment Manager will aim to diversify by gaining broad exposure to different industries and companies in order to reduce risk. C. RISK MITIGATION STRATEGIES: (Consolidated Std. Obs. 9) The Scheme by utilizing a holistic risk management strategy will endeavor to manage risks associated with investing in debt and equity markets. The risk control process involves identifying & measuring the risk through various risk measurement tools. The Scheme has identified the following risks of investing in equity and debt and designed risk management strategies, which are embedded in the investment process to manage such risks. Risks associated with Equity investment Risks and description Risk mitigation strategy Scheme Information Document - Helios Consumption Fund 41Concentration Risk: Concentration risk The Scheme is mandated to construct a portfolio predominantly represents the probability of loss arising of equity and equity related instruments of companies engaged in from heavily lopsided exposure to a consumption and consumption related activities.. particular group of sectors or securities. However, to achieve diversification, the Scheme may also invest up to 20% of the assets in instruments of companies other than domestic consumption space or allied activities. This will help reducing the risk associated with investments in the said sector.. Market Risk: The scheme is vulnerable to Market risk is a risk which is inherent to an equity scheme. The movements in the prices of securities Scheme may use derivatives to limit this risk. invested by the scheme, which could have a material bearing on the overall returns from the scheme. Liquidity risk: The liquidity of the As such the liquidity of stocks that the fund invests into could be Scheme’s investments is inherently relatively low. The fund will try to maintain a proper asset-liability restricted by trading volumes in the match to ensure redemption / maturity payments are made on securities in which it invests. time and not affected by illiquidity of the underlying stocks. Derivatives Risk: As and when the The Scheme may invest in derivatives for the purpose of Scheme trades in the derivatives market hedging, portfolio balancing and other purposes as may be there are risk factors and issues permitted under the SEBI (Mutual Funds) Regulations, 1996. concerning the use of derivatives since Derivatives may be used in the form of Index Options, Index derivative products are specialized Futures, Stock Options and Stock Futures and other instruments instruments that require investment as may be permitted by SEBI. All derivatives trades will be done techniques and risk analysis different from only on the exchange with guaranteed settlement. Exposure to those associated with stocks and bonds. derivatives of stocks or underlying index will be done based on requisite research. Fund managers will endeavor to use derivatives which are liquid and traded frequently on the exchanges. Exposure with respect to derivatives shall be in line with regulatory limits and the limits specified in the SID. Such exposure shall also be regularly reviewed by the Fund manager. No OTC contracts will be entered into. Risk Management Strategy with respect to investments in overseas/foreign securities: Overseas investments, if any, will be made subject to any / all approvals, conditions thereof as may be stipulated by SEBI / RBI and provided such investments do not result in expenses to the Fund in excess of the ceiling on expenses prescribed by and consistent with costs and expenses attendant to international investing. The Fund may, where necessary, appoint other intermediaries of repute as advisors, custodians / sub- custodians etc. for managing and administering such investments. The appointment of such intermediaries shall be in accordance with the applicable requirements of SEBI and within the permissible ceiling of expenses. The fees and expenses would illustratively include, besides the investment management fees, custody fees and costs, fees of appointed advisors and sub-managers, transaction costs and overseas regulatory costs. Currency Risk: The Scheme shall, subject to applicable regulations, have the option (there is no obligation) to enter into forward contracts for the purpose of hedging against the foreign exchange fluctuations. The Schemes may employ various measures (as permitted by SEBI/RBI) including but not restricted to currency hedging (such as currency options and forward currency exchange contracts, currency futures, written call options and purchased put options on currencies and currency swaps), to manage foreign exchange movements arising out of investment in foreign securities. Country Risk: Investment universe is carefully selected to include sound quality businesses. Risks associated with Debt investment With the aim of controlling risks, credit evaluation of the instruments proposed to be invested in will be carried out by the Investment Team of the AMC. The credit evaluation shall include study of the operating environment of the company, the past track record as well as the future prospects of the issuer, the short as well as long- Scheme Information Document - Helios Consumption Fund 42term financial health of the issuer. The AMC will also be guided by the ratings of rating agencies. In addition, the investment team of the AMC will study the macro-economic conditions, including the political, economic environment and factors affecting liquidity and interest rates. The AMC would use this analysis to position the portfolio appropriately. Specific risk mitigants for debt securities are explained below: Risks and description Risk mitigation strategy Market Risk/ Interest Rate Risk: As with all The scheme will undertake active portfolio management as debt securities, changes in interest rates may per the investment objective to reduce the market risk. In a affect the Scheme’s Net Asset Value as the rising interest rate scenario, the scheme may increase its prices of securities generally increase as investment in money market securities whereas if the interest rates decline and generally decrease interest rates are expected to fall the allocation to debt as interest rates rise. Prices of long-term securities with longer maturity may be increased thereby securities generally fluctuate more in response mitigating risk to that extent. to interest rate changes than do short-term securities. Indian debt markets can be volatile leading to the possibility of price movements up or down in fixed income securities and thereby to possible movements in the NAV. Liquidity or Marketability Risk: This refers to The Scheme may invest in government securities, corporate the ease with which a security can be sold at bonds and money market instruments. While the liquidity or near to its valuation yield-to-maturity (YTM). risk for government securities, money market instruments and short maturity corporate bonds may be low, it may be high in case of medium to long maturity corporate bonds. Liquidity risk is today characteristic of the Indian fixed income market. The Scheme will however, endeavor to minimize liquidity risk by investing in securities having a liquid market. Credit Risk: Credit risk or default risk refers to Management analysis will be used to identify company the risk that an issuer of a fixed income security specific risks. Management’s past track record will also be may default (i.e., will be unable to make timely studied. In order to assess financial risk a detailed principal and interest payments on the assessment of the issuer’s financial statements will be security). undertaken. Also, the AMC shall follow its internal policy w.r.t. credit risk assessment before investing. Reinvestment Risk: This risk refers to the Reinvestment risks will be limited to the extent of coupons interest rate levels at which cash flows received received on debt instruments, which will be a very small from the securities in the Schemes are portion of the portfolio value. reinvested the risk is that the rate at which interim cash flows can be reinvested may be lower than that originally assumed. Note: The information contained herein is based on current market conditions and may change from time to time based on changes in such conditions, regulatory changes and other relevant factors. Accordingly, our investment strategy, risk mitigation measures and other information contained herein may change in response to the same. Scheme Information Document - Helios Consumption Fund 43II. Information about the scheme A. Where will the Scheme invest? (Consolidated Std. Obs. 29) [SO-15] Subject to the SEBI (Mutual Funds) Regulations, 1996, and the disclosures as made under the Section “How the Scheme will allocate its Assets”, the corpus of the Scheme can be invested in any (but not exclusive) of the following securities/ instruments: 1. Equity and equity related securities, convertible debentures, preference shares, equity derivatives and warrants carrying the right to obtain equity shares. 2. Foreign Securities as permitted by Reserve Bank of India (RBI) and Securities Exchange Board of India (SEBI). 3. Securities issued/guaranteed by the Central, State and local Governments and/or repos/reverse repos in such Government Securities as may be permitted by SEBI / RBI (including but not limited to coupon bearing bonds, zero coupon bonds and treasury bills). 4. Debt securities issued by domestic Government agencies and statutory bodies, which may or may not carry a Central/State Government guarantee. 5. Corporate debt securities (of both public and private sector undertakings). 6. Securities issued by banks (both public and private sector) including term deposit with the banks as permitted by SEBI from time to time, subject to approval from SEBI / RBI as required and development financial institutions. 7. Money market instruments, as permitted by SEBI/ RBI, having residual maturities of up to 1 year. Money market instruments include commercial papers, commercial bills, treasury bills, Government securities having an unexpired maturity up to one year, call or notice money, certificate of deposit, usance bills, Tri-party REPO (TREPS) and any other like instrument as specified by the Reserve Bank of India from time to time. 8. The non-convertible part of convertible securities 9. Derivative instruments like Stock / Index Futures, Stock / Index Options and such other derivative instruments permitted by SEBI. 10. Units of domestic Mutual Fund Schemes including Exchange Traded Funds (ETFs), 11. Cash & cash equivalents. 12. Units of Real Estate Investment Trust (‘REITs’) & Infrastructure Investment Trust (‘InvITs’) 13. Certificate of Deposits (CDs) 14. Listed Commercial Paper (CPs). 15. Bills of Exchange / Promissory Notes. 16. Gold ETF 17. Tri-party repo / TREPS - A part of the net assets may be invested in the Tri-party repo on Government Securities or treasury bills or repo or in an alternative investment as may be provided by RBI, subject to prior approval from SEBI, if any. 18. Repurchase and reverse repurchase obligations in securities as may be permitted by RBI other than repo in corporate debt securities. 19. Pending deployment of funds, the Scheme can invest in short term deposits of scheduled commercial banks in terms of Para 12.16 of the Master Circular. 20. The Scheme may engage in Stock Lending subject to Regulations / Guidelines issued by SEBI. 21. Any other domestic fixed income securities as permitted by SEBI, subject to requisite approvals from SEBI/RBI, if needed. 22. Any other instruments as may be permitted by SEBI from time to time, subject to regulatory approval, if any Scheme Information Document - Helios Consumption Fund 44Subject to the SEBI (Mutual Funds) Regulations, 1996, the securities mentioned above could be listed, unlisted*, privately placed, secured, unsecured, rated or unrated and of any maturity, as enabled under SEBI (Mutual Funds) Regulations, 1996 /circulars / RBI. * The Scheme shall not invest in unlisted securities including commercial papers (CPs), other than (a) unlisted but ‘to be listed’ debt instruments including commercial papers (a) unlisted non-convertible debentures (NCDs) not exceeding 10% of the debt portfolio of the Scheme, (b) unlisted government securities, and (c) unlisted money market instruments (other than unlisted commercial papers). Such investments in unlisted securities shall be subject to conditions specified under SEBI (Mutual Funds) Regulations, 1996, and circulars issued thereunder. Investments in unrated debt and money market instruments (if any) other than Government Securities and T-bills shall only be made in such instruments, including bills re-discounting, usance bills, etc., that are generally not rated, and for which separate investment norms or limits are not provided in SEBI (Mutual Fund) Regulations, 1996 and various circulars issued thereunder. Further, such investments shall be made with the prior approval of the Board of AMC and the Board of trustees and exposure of the Scheme in such instruments shall not exceed 5% of the net assets of the Scheme. The securities mentioned above/in the asset allocation pattern may be acquired through Initial Public Offerings (IPOs), secondary market operations, private placement, rights offer (including renunciation) or negotiated deals. Further, the Scheme may participate in securities lending as permitted under the SEBI (Mutual Funds) Regulations, 1996. Debt securities include, but are not limited to, debt securities of the Government of India, State and Local Governments, Government Agencies, Statutory Bodies, Public Sector Undertakings, Public Sector Banks or Private Sector Banks or any other Banks, Financial Institutions, Development Financial Institutions, and Corporate Entities, collateralized debt securities or any other instruments as may be prevailing and permissible under the SEBI (Mutual Funds) Regulations, 1996, as amended from time to time. Overview of debt markets in India – Not applicable. B. What are the Investment Restrictions? [SO-11] All investments by the Scheme(s) and the Mutual Fund, will always be within the investment restrictions as specified in the SEBI (Mutual Funds) Regulations, 1996, as amended from time to time. Pursuant to the SEBI (Mutual Funds) Regulations, 1996, and amendments thereto and subject to the investment pattern of the Scheme, following investment restrictions are presently applicable to the Scheme: 1. The Scheme shall not invest more than 10% of its NAV in debt instruments comprising money market instruments and non-money market instruments issued by a single issuer which are rated not below investment grade by a credit rating agency authorized to carry out such activity under the SEBI Act. subject to following rating level limits: 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; issued by a single issuer. The above investment limits may be extended by up to 2% of the NAV of the scheme with prior approval of the Board of Trustees and Board of Directors of the AMC, subject to compliance with the overall 12% limit specified in clause 1 of Seventh Schedule of SEBI (Mutual Funds) Regulations, 1996. The long-term rating of issuers shall be considered for the money market instruments. However, if there is no long-term rating available for the same issuer, then based on credit rating mapping of CRAs between short term and long-term ratings, the most conservative long term rating shall be taken for a given short term rating. Exposure to government money market instruments such as TREPS on G-Sec/ T-bills shall be treated as exposure to government securities. 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 investment within such limit can be made in mortgaged backed securitized debt which are rated not below investment grade by a credit rating agency registered with SEBI. 2. The 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. Scheme Information Document - Helios Consumption Fund 45However, the Scheme may invest in unlisted Non-Convertible Debentures (NCDs) not exceeding 10% of the debt portfolio of the Scheme subject to the condition that such unlisted NCDs have a simple structure (i.e. with fixed and uniform coupon, fixed maturity period, without any options, fully paid up upfront, without any credit enhancements or structured obligations) and are rated and secured with coupon payment frequency on monthly basis. For the above purposes, listed debt instruments shall include listed and to be listed debt instruments. 3. Investment 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 be subject to the following: Investments shall only be made in such instruments, including bills re-discounting, usance bills, etc., that are generally not rated, and for which separate investment norms or limits are not provided in SEBI (Mutual Fund) Regulations, 1996 and various circulars issued thereunder. Exposure of the Schemes in such instruments shall not exceed 5% of the net assets of the Scheme. All such investments shall be made with the prior approval of the Board of AMC and the Board of trustees. 4. The Fund under all its Schemes shall not own more than 10% of any company’s paid up capital carrying voting rights. Provided, investment in the asset management company or the trustee company of a mutual fund shall be governed by clause (a), of sub-regulation (1), of regulation 7B of the SEBI (Mutual Funds) Regulations, 1996. 5. Transfer of investments from one Scheme to another Scheme in the same Mutual Fund is permitted provided: • Such transfers are done at the prevailing market price for quoted instruments on spot basis (spot basis shall have the same meaning as specified by a Stock Exchange for spot transactions); and • The securities so transferred shall be in conformity with the investment objective of the Scheme to which such transfer has been made. Further the inter Scheme transfer of investments shall be in accordance with the provisions of Para 12.30 of the Master Circular. (Consolidated Std. obs. 30). 6. The Scheme may invest in other Schemes under the same AMC or any other Mutual Fund without charging any fees, provided the aggregate inter-Scheme investment made by all the Schemes under the same management or in Schemes under management of any other asset management company shall not exceed 5% of the Net Asset Value of the Fund. No investment management fees shall be charged for investing in other Schemes of the Fund or in the Schemes of any other mutual fund. Provided that this clause shall not apply to any fund of funds scheme and investments in mutual funds in foreign countries. 7. The Scheme shall buy and sell securities on the basis of deliveries and shall in all cases of purchases, take delivery of relevant securities and in all cases of sale, deliver the securities: Provided that the Scheme may engage in short selling of securities in accordance with the framework relating to short selling and securities lending and borrowing specified by SEBI. Provided further that the Scheme may enter into derivatives transactions in a recognized stock exchange, subject to the framework specified by SEBI. Provided further that sale of government security already contracted for purchase shall be permitted in accordance with the guidelines issued by the RBI in this regard. 8. The Fund shall get the securities purchased transferred in the name of the Fund on account of the concerned Scheme, wherever investments are intended to be of a long-term nature. 9. Pending deployment of funds of the Scheme in terms of the investment objective of the Scheme, the Mutual Fund may invest them in short term deposits of scheduled commercial banks, subject to the guidelines issued by SEBI from time to time. currently, the following guidelines/restrictions are applicable for parking of funds in short term deposits: a. “Short Term” for such parking of funds by mutual funds shall be treated as a period not exceeding 91 days. Scheme Information Document - Helios Consumption Fund 46b. 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. Also, parking of funds in short term deposits of associate and sponsor scheduled commercial banks together shall not exceed 20% of total deployment by the mutual fund in short term deposits. d. 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. e. The Scheme shall not park funds in short term deposit (STD) of a bank which has invested in that Scheme. Trustees/AMC shall also ensure that the bank in which a scheme has STD does not invest in the said scheme until the scheme has STD with such bank. The above conditions are not applicable to term deposits placed as margins for trading in cash and derivative market. f. Asset Management Company (AMC) shall not be permitted to 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 investments 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 its net assets (except for investments by equity-oriented exchange traded funds and index funds and subject to such conditions as may be specified by SEBI). 11. The scheme shall not invest in a Fund of funds scheme. 12. 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. 13. The Scheme shall invest more than 10% of its NAV in equity shares or equity related instruments of any company. Provided that the limit of 10 per cent shall not be applicable for investments in case of index fund or sector or industry specific scheme. The Scheme being thematic in nature, the upper ceiling for investments in equity shares or equity related instruments of any company shall be in accordance with their weightage in the Benchmark Index of the Scheme or 10% of the NAV of the Scheme, whichever is higher 14. No loans for any purpose shall be advanced by the Scheme. 15. The Fund shall not borrow except to meet temporary liquidity needs of the Scheme for the purpose of repurchase/ redemption of units or payment of interest or IDCW to the unit holders. Such borrowings shall not exceed more than 20% of the net assets of the Scheme and the duration of the borrowing shall not exceed a period of 6 months. 16. The Mutual Fund/AMC shall make investment out of the NFO proceeds only on or after the closure of the NFO period. The Mutual Fund/ AMC can however deploy the NFO proceeds in Tri-Party Repo before the closure of NFO period. However, AMCs shall not charge any investment management and advisory fees on funds deployed in Tri-party Repo during the NFO period. The appreciation received from investment in Tri-Party Repo shall be passed on to investors. Further, in case the minimum subscription amount is not garnered by the scheme during the NFO period, the interest earned upon investment of NFO proceeds in Tri-Party Repo shall be returned to investors, in proportion of their investments, along-with the refund of the subscription amount. 17. Pursuant to Para 12.24 of the Master Circular, the Cumulative Gross Exposure through Equity, Debt, Mutual Fund Schemes, ETFs, Foreign Securities, Units issued by Real Estate Investment Trusts (REITs) and Infrastructure Investment Trusts (InvITs), Derivative position and such other securities/assets as may be permitted by SEBI from time to time (subject to prior approval from SEBI, if any) will not exceed 100% of the net assets of the scheme. (Consolidated Std. Obs. 17). However, following shall not be considered while calculating the gross exposure; and i) Exposure to cash or cash equivalents with residual maturity of less than 91 days; and ii) Security-wise hedged position. SEBI vide letter dated November 3, 2021, has clarified that Cash Equivalent shall consist of Government Scheme Information Document - Helios Consumption Fund 47Securities, T-Bills and Repo on Government Securities. (Consolidated Std. Obs. 14) 18. The Scheme will comply with provisions Para 12.25 of the Master Circular, related to overall exposure limits applicable for derivative transactions as stated below: 1) The cumulative gross exposure through equity, debt, Mutual Fund Schemes, ETFs, derivative positions, Foreign Securities, REITs & InvITs and across various other asset classes in which the Scheme is permitted to invest should not exceed 100% of net assets of the Scheme. 2) The Scheme shall not write options or purchase instruments with embedded written options except for the covered call strategy. 3) The total exposure related to option premium paid must not exceed 20% of the net assets of the Scheme. 4) Cash or cash equivalents with residual maturity of less than 91 days may be treated as not creating any exposure. 5) Exposure due to hedging positions may not be included in the above mentioned limits subject to the following: a. Hedging positions are the derivative positions that reduce possible losses on an existing position in securities and till the existing position remains. b. Hedging positions cannot be taken for existing derivative positions. Exposure due to such positions shall have to be added and treated under limits mentioned in Point 1. c. Any derivative instrument used to hedge has the same underlying security as the existing position being hedged. d. The quantity of underlying associated with the derivative position taken for hedging purposes does not exceed the quantity of the existing position against which hedge has been taken. e. Exposure due to derivative positions taken for hedging purposes in excess of the underlying position against which the hedging position has been taken, shall be treated under the limits mentioned in point 1. 6) Definition of Exposure in case of Derivative Positions - Each position taken in derivatives shall have an associated exposure as defined below. Exposure is the maximum possible loss that may occur on a position. However, certain derivative positions may theoretically have unlimited possible loss. Exposure in derivative positions shall be computed as follows: Position Exposure Long Future Futures Price * Lot Size * Number of Contracts Short Future Futures Price * Lot Size * Number of Contracts Option bought Option Premium Paid * Lot Size * Number of Contracts 19. Restriction on writing of Covered Call Options by the Scheme: The Scheme may write Call Options only as part of covered call strategy as under: In terms of Para 12.25.8 of the Master Circular, mutual fund schemes (except Index Funds and ETFs) have been permitted to write call options only under a covered call strategy for constituent stocks of NIFTY 50 and BSE SENSEX subject to the following: a) The total notional value (taking into account strike price as well as premium value) of call options written by a scheme shall not exceed 15% of the total market value of equity shares held in that scheme. b) The total number of shares underlying the call options written shall not exceed 30% of the unencumbered shares of a particular company held in the scheme. The unencumbered shares in a scheme shall mean shares that are not part of the Securities Lending and Borrowing Mechanism (SLBM), margin or any other kind of encumbrances. c) At all points of time the Mutual Fund scheme shall comply with the provisions at points (a) and (b) above. In case of any passive breach of the requirement at paragraph (a) above, the respective scheme Scheme Information Document - Helios Consumption Fund 48shall have 7 trading days to rebalance the portfolio. During the rebalancing period, no additional call options can be written in the said scheme. d) In case a Mutual Fund scheme needs to sell securities on which a call option is written under a covered call strategy, it must ensure compliance with paragraphs (a) and (b) above while selling the securities. e) In no case, a scheme shall write a call option without holding the underlying equity shares. A call option can be written only on shares which are not hedged using other derivative contracts. f) The premium received shall be within the requirements prescribed in terms of Para 12.25 of the Master Circular, i.e. the total gross exposure related to option premium paid and received must not exceed 20% of the net assets of the scheme. g) The exposure on account of the call option written under the covered call strategy shall not be considered in cumulative gross exposure of the Scheme for computing 100% of the net asset of the Scheme. h) The call option written shall be marked to market daily and the respective gains or losses factored into the daily NAV of the respective scheme(s) until the position is closed or expired. 20. Position limit for derivatives: SEBI has permitted Mutual Funds to participate in derivatives trading subject to observance of guidelines issued by it in this behalf. Accordingly, Mutual Funds may use various derivative products from time to time, as would be available and permitted by SEBI. The Mutual Fund would comply with the provisions of Para 7.5 and 12.25 of the Master and such other amendments issued by SEBI from time to time while trading in derivatives. Presently, the position limits for trading in derivatives by Mutual Fund specified by SEBI are as follows: The position limits for Mutual Funds and its schemes shall be as under: (i) Position limit for Mutual Funds in index options contracts: The Mutual Fund position limit in all index options contracts on a particular underlying index shall be o Rs. 500 crore or 15% of the total open interest of the market in index options, whichever is higher, per Stock Exchange. This limit would be applicable on open positions in all options contracts on a particular underlying o index. (ii) Position limit for Mutual Funds in index futures contracts: The Mutual Fund position limit in all index futures contracts on a particular underlying index shall be o Rs.500 crore or 15% of the total open interest of the market in index futures, whichever is higher, per Stock Exchange. This limit would be applicable on open positions in all futures contracts on a particular underlying o index. (iii) Additional position limit for hedging: In addition to the position limits at point (i) and (ii) above, Mutual Funds may take exposure in equity index derivatives subject to the following limits: Short positions in index derivatives (short futures, short calls and long puts) shall not exceed (in o notional value) the mutual fund’s holding of stocks. Long positions in index derivatives (long futures, long calls and short puts) shall not exceed (in o notional value) the mutual fund’s holding of cash, government securities, T-bills and similar instruments. (iv) Position limit for Mutual Funds for stock based derivative contracts: The combined futures and options position limit shall be 20% of the applicable Market Wide Position o Limit (MWPL) The MWPL and client level position limits, however, would remain the same as prescribed. o (v) Position limit for each scheme of a Mutual Fund: The scheme-wise position limit requirements shall be: For stock option and stock futures contracts, the gross open position across all derivative contracts o Scheme Information Document - Helios Consumption Fund 49on a particular underlying stock of a scheme of a mutual fund shall not exceed the higher of: − 1% of the free float market capitalization (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). This position limits shall be applicable on the combined position in all derivative contracts on an o underlying stock at the Stock Exchange. For index-based contracts, Mutual Funds shall disclose the total open interest held by its scheme or o 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 21. All the investments of the Scheme will be in transferable securities or bank deposits or in money at call or any such facility provided by RBI in lieu of call. 22. The Scheme may invest in the units of REITs and InvITs subject to the following: a. The Mutual Fund under all its schemes shall not own more than 10% of units issued by a single issuer of REIT and InvIT; and b. The Scheme shall not invest- i. more than 10% of its NAV in the units of REIT and InvIT; and ii. more than 5% of its NAV in the units of REIT and 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 REIT and InvIT. 23. Debentures, irrespective of any residual maturity period (above or below one year), shall attract the investment restrictions as applicable to debt instruments under clause 1 and 1 A of the VII Schedule to the SEBI (Mutual Funds) Regulations, 1996. 24. All investments by the Scheme in Commercial Papers (CPs) would be made only in CPs which are listed or to be listed. 25. The Scheme will comply with any other Regulation applicable to the investments of mutual funds from time to time. 26. Limit for investment in Foreign Securities: 1. As per clauses 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. 2. The allocation methodology of the aforementioned limits shall be as follows: 2.1 In case of overseas investments specified at Para 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 shall not have an exposure of more than 35% of its net assets in foreign securities, subject to regulatory limits specified from time to time. Subject to the approval of the RBI / SEBI and conditions as may be prescribed by them, the Mutual Fund may open one or more foreign currency accounts abroad either directly, or through the custodian/sub- custodian, to facilitate investments and to enter into/deal in forward currency contracts, currency futures, interest rate futures / swaps, currency options for the purpose of hedging the risks of assets of a portfolio or for its efficient management. The Mutual Fund may, where necessary appoint intermediaries as sub-managers, sub-custodians, etc. for managing and administering such investments. The appointment of such intermediaries shall be in accordance with the applicable requirements of SEBI and within the permissible ceilings of expenses as stated under Regulation 52 of SEBI (Mutual Funds) Regulations. 27. The Mutual Fund shall enter into transactions relating to Government Securities only in dematerialized form. Scheme Information Document - Helios Consumption Fund 5028. Non-Convertible Preference Shares shall be treated as debt instruments and hence investment restrictions as applicable to debt instruments shall be applicable to these instruments. 29. The AMC/Trustee may alter these investment restrictions from time to time to the extent SEBI (Mutual Funds) Regulations, 1996 or applicable rules change so as to permit the Scheme to make its investments in full spectrum of permitted investments to achieve the investment objective of the scheme. Such alterations will be made in conformity with SEBI (Mutual Funds) Regulations, 1996. 30. Apart from the Investment Restrictions prescribed under the SEBI (Mutual Funds) Regulations, 1996, internal risk parameters for limiting exposure to a particular scrip or sector may be prescribed from time to time to respond to the dynamic market conditions and market opportunities. 31. All investment restrictions shall be applicable at the time of making the investment. C. Fundamental Attributes (Consolidated Std. Obs. 59) [SO-8] Following are the Fundamental Attributes of the Scheme, in terms of Clause 1.14 of SEBI Master Circular for Mutual Funds dated June 27, 2024: (i) Type of a Scheme An open-ended equity scheme following consumption theme. (ii) Investment Objective Main Objectives: The investment objective of the scheme is to generate long-term capital appreciation by predominantly investing in equity and equity related securities of companies engaged in consumption and consumption related activities.. However, there can no assurance that the investment objective of the Scheme will be realized. (Consolidated Std. Obs. 5) Investment Pattern: The tentative portfolio break-up of Equity and Debt and other permitted securities and such other securities as may be permitted by the SEBI from time to time with minimum and maximum asset allocation, while retaining the option to alter the asset allocation for a short-term period on defensive considerations. Refer to Section II. A. “How will the Scheme allocate its Assets?” for more details. (iii) Terms of Issue: A) Liquidity provisions such as listing, repurchase, redemption: Listing: Being an open-ended scheme, the Units of the Scheme will not be listed on any stock exchange, at present. The AMC may, at its sole discretion, cause the Units under the Scheme to be listed on one or more Stock Exchanges. Notification of the same will be made through Customer Service Centers of the AMC and as may be required by the respective Stock Exchanges. For details on redemption, repurchase of units, please refer SAI. B) Aggregate fees and expenses charged to the Scheme: The provisions in respect of fees and expenses are as indicated in this SID. Please refer to Section I, Part III – C. “Annual Scheme Recurring Expenses”. C) Any safety net or guarantee provided: Not Applicable. The present Scheme is not a guaranteed or assured return Scheme. Changes in Fundamental Attributes In accordance with Regulation 18(15A) of SEBI (Mutual Funds) Regulations and Clause 1.14.1.4 of SEBI Master Circular for Mutual Funds dated June 27, 2024, the trustee shall ensure that no change in the fundamental attributes of the Scheme and the Plan(s) / Option(s) thereunder or the trust or the fee and expenses payable or any other change which would modify the Scheme and the Plan(s) / Option(s) thereunder and affect the interests of Unitholders is carried out by the AMC, unless: • SEBI has reviewed and provided its comments on the proposal; • A written communication about the proposed change is sent to each unit holder and an advertisement is given in one English daily newspaper having nationwide circulation as well as in a 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 Scheme Information Document - Helios Consumption Fund 51Asset Value without any exit load. D) Index methodology (for index funds, ETFs and FOFs having one underlying domestic ETF) - Disclosures regarding the index, index eligibility criteria, methodology, index service provider, index constituents, impact cost of the constituents: Not applicable. E) Principles of incentive structure for market makers (for ETFs): Not applicable. F) Floors and ceiling within a range of 5% of the intended allocation against each sub class of asset, as per clause 13.6.2 of SEBI master circular for mutual funds dated June 27, 2024 (only for close ended debt schemes): Not applicable. G) Other Scheme Specific Disclosures: Listing and transfer of units Listing: Being an open-ended scheme, the Units of the Scheme will not be listed on any stock exchange, at present. The AMC may, at its sole discretion, cause the Units under the Scheme to be listed on one or more Stock Exchanges. Notification of the same will be made through Customer Service Centers of the AMC and as may be required by the respective Stock Exchanges. Transfer & Transmission of Units The Unit holders are given an option to hold the Units by way of an Account Statement (physical form) or in Dematerialized (demat form). Transfer of units held in Demat mode Units held in Demat form are transferable (subject to lock-in period, if any and subject to lien, if any marked on the units) in accordance with the provisions of SEBI (Depositories and Participants) Regulations, 2018, as may be amended from time to time. Transfer can be made only in favor of transferees who are capable of holding Units and having a Demat Account. The delivery instructions for transfer of Units will have to be lodged with the DP in requisite form as may be required from time to time and transfer will be effected in accordance with such rules / regulations as may be in force governing transfer of securities in dematerialized mode. Further, for the procedure of release of lien, the investors shall contact their respective DP. A person becoming entitled to hold the Units consequent on death, of unit holder or due to insolvency etc. upon producing evidence and documentation to the satisfaction of the Fund and upon executing suitable indemnities. shall be registered as a Unit holder if the transferee is otherwise eligible to hold the Units. For more details, Investor(s) can visit the webpage of our RTA(CAMS) as given below https://www.camsonline.com/Investors/Service- requests/GoGreen/Transfer-units Transfer of units held in non-Demat [Statement of Account (‘SoA’)] mode: For units held in paper / physical form, if an applicant so desires to transfer units, the same can be done post conversion of units from paper / physical form to demat form. The AMC, upon submission of documents which will be prescribed from time to time, shall issue units in dematerialized form to a unit holder in a scheme within two working days of the receipt of request from the unitholder. In addition, pursuant to AMFI Best Practices Guidelines Circular No.135/BP/116/2024-25 dated August 14, 2024, read with AMFI Best Scheme Information Document - Helios Consumption Fund 52Practice Guidelines Circular No. 119/2024-25 dated May 08, 2025 on ‘Standard Process for Transfer of Units held in Non-Demat [Statement of Account (‘SoA’)] mode’ all investors under Resident / non- resident Individual category can transfer units through online mode via the transaction portals of the RTA and the MF Central. The facility for transfer of units held in SoA mode shall be available only through online mode via the transaction portals of the RTA and the MF Central, i.e., the transfer of units held in SoA mode shall not be allowed through physical/ paper-based mode or via the stock exchange platforms, MFU, channel partners and EOPs etc. Partial transfer of units held in a folio shall be allowed. If the request for transfer of units is lodged on the record date, the IDCW payout/ reinvestment shall be made to the transferor. In order to mitigate the risk, redemption under the transferred units shall not be allowed for 10 days from the date of transfer. This will enable the investor to revert in case the transfer is initiated fraudulently. For details on pre-requisites, payment of stamp duty on transfer of units please refer the section ‘Transfer of units held in Non-Demat [Statement of Account (‘SOA’)] mode’ in SAI. Processing of Transmission-cum-transaction requests: If an investor submits either a financial or non-financial transaction request along with transmission request, then such transaction requests will be processed after the Units are transferred in the name of new unit holder and only upon subsequent submission of fresh request from the new unit holder post transmission. Under normal circumstances, the Fund will endeavor to process the transmission request within 10 business days, subject to receipt of complete documentation as applicable. Subject to the provisions of SEBI (Mutual Funds) Regulations, 1996 as amended from time to time and circulars issued thereunder, the AMC reserves the right to insist on transmission along with redemption request by the claimant at any point deemed necessary. For further details, please refer to SAI Dematerialization of units Option to hold Units in dematerialized (Demat) form (Consolidated Std. Obs. 57) The Unit holders are given an Option to hold the units by way of an Account Statement (Physical form) or in Dematerialized (Demat) form. Mode of holding shall be clearly specified in the application form. The Unit holder intending to hold the units in Demat form are required to have a beneficiary account with the Depository Participant (DP) (registered with NSDL / CDSL). Unit holders opting to hold the units in demat form must provide their Demat Account details like the DP’s name, DP ID Number and the beneficiary account number of the applicant with the DP, in the specified section of the application form. In case Unit holders do not provide their Demat Account details, unit will be allotted to them in physical form and an Account Statement shall be sent to them. Investors holding units in dematerialized form as well as investors holding units in physical form, both shall be able to trade on the BSE StAR MF Platform and on NSE NMF II. Units held in demat form are transferable (except for Equity Linked Savings Scheme) in accordance with the provisions of the SEBI (Depositories and Participants) Regulations, 1996, as may be amended from time to time. Transfer can be made only in favor of transferees who are capable of holding units and having a valid demat account. Scheme Information Document - Helios Consumption Fund 53In case, the unit holder desires to hold the units in a demat/rematerialized form at a later date, the request for conversion of units held in non-demat form into Demat (electronic) form or vice versa should be submitted along with a demat/remat request form to the DP directly and not to the AMC or the Registrar and Transfer Agent (RTA) of the Fund. The AMC shall then issue units in the desired form within two working days of the receipt of valid documents from the respective DP. The credit of the converted units shall be reflected in the transaction statement provided by the DP to its client. Similarly, request for redemption or any other non-financial request shall be submitted directly to the DP and not to the AMC/ RTA of the Fund. For the units held in demat form investors will receive an account statement from their respective DPs not from AMC / RTA of the Fund. The facility of availing the units in demat / remat form is available subject to such processes, operating guidelines and terms & conditions as may be prescribed by the DPs and the depositories from time to time. Presently, the option to hold units in demat form shall not be available for systematic transactions like Systematic Transfer Plan (STP), Systematic Withdrawal Plan (SWP) etc. Such investors shall be mandatorily allotted units in physical form. Pursuant to Para 14.4.2 of the Master Circular, and AMFI communication no. 35P/MEM-COR/35/11-12 dated December 23, 2011, an option to hold units in demat form shall be available for SIP transactions. However, the units will be allotted based on the applicable NAV as per the SID and will be credited to investors demat account on weekly basis upon realization of funds. For e.g. units will be credited to investors’ demat account every Monday (or immediate next business day in case Monday happens to be a non-business day) for realization status received in the last week from Monday to Friday. If an investor has opted to hold units in demat form for SIP transactions, he will be able to redeem / transfer only those units which are credited to his demat account till the date of submission of redemption / transfer request. Accordingly, redemption / transfer request shall be liable to be rejected in case of non – availability of sufficient unit in the investor’s demat account as on date of submission of redemption / transfer request. Static Details • The details provided by investors in the application form for subscribing to Units should be same as the details registered with the DP. • In the event of any conflict, the details registered with the DP will prevail. • In case any particular detail is not registered with the DP, the details in the application form will be considered. • In the event of mismatch in the mode of holding as mentioned in the application form vis-à-vis details with the DP, the application is liable to be rejected. Minimum Target amount (This Pursuant to Para 6.12 of the Master Circular, during the New Fund Offer is the minimum amount period, the Scheme seeks to raise a minimum subscription of Rs. 10 crores. required to operate the scheme and if this is not collected during the NFO period, then all the investors would be refunded the amount invested without any return.) However, if AMC fails to refund the amount within 5 working days from the closure of NFO Scheme Information Document - Helios Consumption Fund 54period, interest as specified by SEBI (currently 15% p.a.) will be paid to the investors from the expiry of 5 working days from the date of closure of the subscription period. Maximum Amount to be raised There is no maximum amount limit on the total corpus collected under the (if any) Scheme during the NFO Period. Dividend Policy (IDCW) The Scheme will not declare any IDCW under Growth Option of the Scheme. In case of this option, the income earned by the Scheme will remain reinvested in the Scheme and will be reflected in the Net Asset Value. The Trustee may declare IDCW to the Unit holders under the IDCW Option of the Scheme subject to the availability of distributable surplus and the actual distribution of IDCW and the frequency of distribution will be entirely at the discretion of the Trustee. Such IDCW will be distributed to the Unit holders whose names appear on the register of Unit holders on the record date as fixed for the Scheme. The IDCW declared will be distributed to the unitholders net of tax deducted at source, wherever applicable. Subject to the provisions of SEBI (Mutual Funds) Regulations, 1996 as amended from time to time and circulars issued thereunder, the Trustee/ AMC reserves the right to change the record date from time to time. However, it must be distinctly understood that the actual declaration of IDCW and the frequency thereof will inter alia, depend on the availability of distributable surplus as computed in accordance with SEBI (Mutual Funds) Regulations, 1996. The decision of the Trustee in this regard shall be final. There is no assurance or guarantee to the Unit holders as to the rate of IDCW distribution nor that the IDCW will be distributed regularly. If the Fund declares & distributes IDCW, the NAV of the IDCW Option of the Scheme will stand reduced by the amount of IDCW distributed and Dividend distribution tax (if applicable). All the IDCW distribution shall be in accordance and compliance with SEBI, Stock Exchange Guidelines, as applicable from time to time. Equalization Reserve: When units are sold, and sale price (NAV) is higher than face value (Rs. 10 per unit) of the unit, a portion of sale price that represents realized gains is credited to an Equalization Reserve Account and which can be used to pay income distribution/IDCW. IDCW can be distributed out of investors capital (Equalization Reserve), which is part of sale price that represents realized gains. Effect of IDCWs: When IDCWs are declared and paid under the Scheme, the net assets attributable to Unit holders in the IDCW Option will stand reduced by the IDCW amount subject to TDS and statutory levy if any. The NAV of the Unit holders in the Growth Option will remain unaffected by the payment of IDCW. Even though the asset portfolio will be common, the NAVs of the Growth Option and IDCW Option will be distinctly different after declaration of the first IDCW to the extent of distributed income, tax and statutory levy paid thereon, where applicable, and expenses relating to the distribution of IDCWs. Mode of Payment of IDCWs: The Scheme proposes to pay IDCW by Direct Credit or through RTGS or NEFT or any other Electronic Fund Transfer (ETF) means. RBI offers the facility of EFT for facilitating better customer service by direct credit of IDCW amount to a Unit holder’s bank account through electronic Scheme Information Document - Helios Consumption Fund 55credit which avoids loss of IDCW in transit or fraudulent encashment. The Mutual Fund will endeavor to offer this facility for payment of IDCW/repurchase proceeds to the Unit holders residing in any of the cities where such a Bank facility is available. The Fund shall have arrangements with the selected bankers to enable direct credits into the bank accounts of the investors at these banks. If an investor has an account with a bank with which the Fund has tied up for direct credit, the IDCW amount will be credited directly to the bank account, under intimation to the Unit holder by email/SMS/post. The Mutual Fund, on a best effort basis, and after scrutinizing the names of the banks where Unit holders have their accounts, will enable direct credit/RTGS/NEFT/ to the Unit holders’ bank accounts. While the preferred mode of payment is through EFT route, the AMC is at the sole discretion to pay IDCW by any other means (including at par cheques and demand drafts, where the EFT facility is not available in a particular city or Bank or as the Trusteeship Company or the AMC deems fit in the interest of investors.) All the IDCW payments shall be in accordance and compliance with SEBI (Mutual Funds) Regulations, 1996, as amended from time to time. If Unit holders have opted for IDCW Option – Payout facility, if the IDCW amount payable to such Unit holders (net of tax deducted at source, wherever applicable) is less than or equal to Rs. 250, following treatment shall be applicable: a. Where the option to payout IDCW is available in electronic mode: The IDCW amount shall be paid to the Unit holders. However, if the payment through electronic mode is unsuccessful, the AMC shall issue IDCW warrant for such amount; and b. Where the option to payout IDCW is not available in electronic mode: The IDCW shall be mandatorily reinvested in the respective Scheme/Plan by issuing additional Units at the applicable ex-IDCW NAV. Delay in payment of IDCW proceeds As per Chapter 11 of the Master Circular, or as amended from time to time, the AMC shall dispatch payment of the IDCW proceeds within 7 working days from the record date. However, in the event of failure to dispatch/ credit the IDCW proceeds within the above time, interest @ 15% per annum or such rate as may be specified by SEBI, would be paid to the Unit holders for the period of delay from the stipulated period for the dispatch/payment of IDCW payments. IDCW Distribution Procedure The AMC shall follow IDCW distribution procedure specified by SEBI as may be amended from time to time. Currently, following procedure is applicable for distribution of IDCW under the Scheme: • Quantum of IDCW and record date shall be fixed by the Board of Trustees in their meeting, and AMC shall issue a notice to the public communicating the decision about IDCW including the record date, within one calendar day of the decision made by the Board of Trustees. IDCW so decided shall be paid, subject to availability of distributable surplus. • Record date shall be the date that will be considered for the purpose of determining the eligibility of investors whose name appears on the register of Unit holders. The record date shall be 2 working days from the issue of public notice. • When IDCW is declared under the Scheme, the AMC shall dispatch the IDCW within 7 working days from the record date. Scheme Information Document - Helios Consumption Fund 56• 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. • Before the issue of such notice, no communication indicating the probable date of IDCW declaration in any manner whatsoever will be issued by Mutual Fund. The requirement of giving notice regarding the quantum and record date of the IDCW in two newspapers shall not be compulsory for the Plan(s)/Option(s) of the Scheme having frequency of IDCW distribution from daily up to monthly IDCW. The IDCW proceeds may be paid by way of IDCW warrants/direct credit/ Electronic Funds Transfer (EFT)/ Electronic Clearing Service (ECS) Credit/ National Electronic Funds Transfer (NEFT) /Real Time Gross Settlement (RTGS)/Wired Transfer/ National Electronic Clearing Service (NECS)/any other manner through the investor’s bank account specified in the Registrar’s records. The AMC, at its discretion at a later date, may choose to alter or add other modes of payment. AMC may also use instruments or payment channels such as RTGS, NEFT, IMPS, direct credit, etc. or any other mode allowed by Reserve Bank of India from time to time, for payments including refunds to unitholders in addition to the cheque, demand draft or IDCW warrants. Further, AMC may also use modes of dispatch such as speed post, courier etc. for payments including refunds to unitholders in addition to the registered post with acknowledgement due. Further, in case of units held in dematerialized form, based on the list provided by the Depositories (NSDL/ CDSL) giving the details of the demat account holders and the number of Units held by them in demat form on the Record date, the Registrars & Transfer Agent will pay the IDCW proceeds by forwarding a IDCW warrant or directly crediting the bank account linked to the demat account depending on the mode of receipt of IDCW proceeds chosen by the Unit holder. Subject to the collection of the minimum target amount, allotment of units Allotment (Detailed procedure) under the Scheme will be completed after due reconciliation of receipt of funds for all valid applications within 5 Business Days from the closure of the NFO period. Allotment to NRIs/FPIs will be subject to RBI approval, if required. Subject to the SEBI (Mutual Funds) Regulations, 1996, the AMC/Trustee may reject any application received in case the application is found invalid/incomplete or for any other reason in the AMC’s/Trustee's sole discretion. For investors who have given demat account details, the Units will be credited to the investor’s demat account after due verification and confirmation from NSDL/CDSL of the demat account details. Allotment Confirmation/Account Statement (for non demat account holders): An Allotment Confirmation/Account statement will be sent by way of SMS and/or email and/or ordinary post, to each Unit Ho‐lder who has not provided his demat account details in the application form. The Allotment Confirmation/Account statement, stating the number of Units allotted to the Unit Holder will be sent not later than 5 Business Days from the close of the NFO Period of the Scheme. The Account Statement shall be non transferable. ‐ Dispatch of Account Statements to NRIs/FPIs will be subject to RBI approval, if required. Allotment Advice/Holding Statement (demat account holders): For investors who have given valid demat account details, Units issued under the Scheme shall be credited by the Registrar to the investor’s beneficiary account with the DP as per information provided in the Application Form. The AMC shall issue to such investor units in dematerialized form as soon Scheme Information Document - Helios Consumption Fund 57as possible but not later than two working days from the date of receipt of the application. Such investors will receive the holding statement / statement of account directly from their depository participant (DP) at such a frequency as may be defined in the Depository Act or Regulations or on specific request. The AMC shall send confirmation specifying the number of units allotted to the applicant by way of an email and/or SMS to the applicant’s registered email address and/or mobile number as soon as possible but not later than five working days from the date of closure of the NFO Period (NFO) and / or from date of receipt of the request from the unit holder. Consolidated Account Statement or CAS: CAS shall be sent to the Unit holders as per the following timelines: CAS Timeline Monthly CAS - to In case of investors who have opted for delivery those investors in via electronic mode, monthly CAS shall be whose folios, dispatched by the 12th day from the month end. transactions have taken place during the In case of investors who have opted for delivery month and who have via physical mode, CAS shall be dispatched by provided a valid the 15th day from the month end. Permanent Account Number (PAN). Half Yealy CAS - to In case of investors who have opted for delivery those investors where via electronic mode, CAS shall be dispatched no transaction has by the 18th day of April and October. taken place in a folio during the period of six In case of investors who have opted for delivery months ended via physical mode, CAS shall be dispatched by September 30 and the 21st day of April and October. March 31 CAS shall generally be dispatched via email, however, in case investor does not wish to receive CAS through email, option shall be available to the investors to receive the CAS in physical form at the address registered with the Depositories and the AMC/RTA. In the event the account has more than one registered Unit holder, the first named Unit holder shall receive the CAS. In case of specific request received from investors, Mutual Fund will provide an account statement to the investors within 5 Business Days from the receipt of such request. For applicants applying through 'APPLICATIONS SUPPORTED BY BLOCKED AMOUNT (ASBA)', on allotment, the amount will be unblocked in their respective bank accounts and account will be debited only to the extent required to pay for allotment of Units applied in the application form. Refund of subscription money to applicants in the case of minimum Refund subscription amount not being raised or applications rejected for any other reason whatsoever, will be made within 5 Business Days from the date of closure of the NFO period & all refund orders will be sent by registered post or in such other manner as permitted under SEBI (Mutual Funds) Regulations, 1996. Investors should note that no interest will be payable on any subscription money so refunded within 5 Business Days. If the AMC refunds the amount after 5 Business Days, interest at the rate of 15% p.a. will be paid to the applicant and borne by the AMC for the period from the day following the date of expiry of 5 Business Days until the actual date of the refund. Scheme Information Document - Helios Consumption Fund 58Who can invest The following persons are eligible and may apply for subscription to the Units of the Scheme (subject, wherever relevant, to purchase of units of This is an indicative list and Mutual Funds being permitted under respective constitutions and relevant investors shall consult their statutory regulations): financial advisor to ascertain whether the scheme is suitable • Adult individuals resident in India either singly or jointly (not exceeding to their risk profile. three) • Minor through parent/lawful guardian • Companies, Bodies Corporate, Public Sector Undertakings, association of persons or bodies of individuals and societies registered under the Societies Registration Act, 1860 (so long as the purchase of units is permitted under the respective constitutions) • Religious and Charitable Trusts, Wakfs or endowments of private trusts (subject to receipt of necessary approvals as required) and Private Trusts authorized to invest in mutual fund schemes under their trust deeds. • Partnership Firms • Karta of Hindu Undivided Family (HUF) • Banks (including Co-operative Banks and Regional Rural Banks) & Financial Institutions • Non-resident Indians/Persons of Indian origin residing abroad (NRIs) on full repatriation basis (subject to RBI approval, if required) or on non- repatriation basis • Foreign Portfolio Investor (FPI) subject to applicable regulations • Army, Air Force, Navy and other para-military funds and eligible institutions • Scientific and Industrial Research Organizations • Mutual fund Schemes • Foreign Portfolio Investors (FPIs) registered with SEBI on full repatriation basis (subject to RBI approval, if required) Provident / Pension / Gratuity and such other Funds as and when permitted to invest • International Multilateral Agencies approved by the Government of India / RBI • Other schemes of Helios Mutual Fund subject to the conditions and limits prescribed in SEBI (Mutual Funds) Regulations, 1996. • Trustees, AMC or Sponsor or their associates (if eligible and permitted under prevailing laws), may subscribe to the Units under the Scheme. • Foreign investors (termed as Qualified Foreign Investors) who meet KYC requirement as per PMLA (Prevention of Money Laundering Act, 2002) and FATF (Financial Action Task Force) standards. Acceptance of subscriptions by foreign investors will be subject to operational feasibility in accepting the same and compliance with provisions under SEBI circular no. CIR/IMD/ DF/14/2011 dated August 9, 2011. • Such other individuals/institutions/body corporate etc., as may be decided by the AMC from time to time, so long as wherever applicable they are in conformity applicable laws. Note 1) The list given above is indicative and the applicable law, if any, shall supersede the list. 2) Prospective investors are advised to satisfy themselves that they are not prohibited by any law governing such entity and any Indian law Scheme Information Document - Helios Consumption Fund 59from investing in the Scheme(s) and are authorized to purchase units of mutual funds as per their respective constitutions, charter documents, corporate / other authorizations and relevant statutory provisions. 3) Pursuant to the provisions of Para 17.16 (on Nomination for Mutual Fund unit holders) of the Master Circular, as amended from to time it is mandatory for individual investors subscribing, as single/sole holder, to mutual fund units to either provide nomination details or opt out of nomination in prescribed format. Accordingly, such investors are required to submit either the nomination form or the prescribed declaration form for opting out of nomination in physical* or online^ as per the choice of the investors. It may however be noted that said nomination requirements are optional for jointly held folios i.e. investors who are subscribing to the units as joint unitholders. *In case of physical option, the forms should carry the wet signature of all the unit holder(s). ^In case of online option, the unit holder(s) shall validate the forms by using e-Sign facility recognized under Information Technology Act, 2000 or through two factor authentication (2FA) in which one of the factors shall be a One-Time Password sent to the unit holders at their email/phone number registered with the KYC Registration Authority or AMC. For further details on Nomination, please refer SAI. 4) Every investor, depending on any of the above categories under which he/she/ it falls, is required to provide the relevant documents along with the application form as may be prescribed by AMC. 5) It is expressly understood that at the time of investment, the investor/Unit holder has the express authority to invest in Units of the Scheme and AMC / Trustees / Mutual Fund will not be responsible if such investment is ultra vires the relevant constitution. Subject to the Regulations, the Trustee may reject any application received in case the application is found invalid/ incomplete or for any other reason in the Trustee’s sole discretion. 6) 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. If a person who is a resident Indian at the time of subscription becomes a resident outside India subsequently, he/she shall have the option to either be paid repurchase value of Units or continue into the Scheme if he/she so desires and is otherwise eligible. 7) However, the AMC shall not be liable to pay interest or any compensation, arising on account of taxation law or otherwise, on redemption, IDCW or otherwise, to such a person during the period it takes for the Fund to record change in residential status, bank mandates, and change in address due to change in tax status on account of change in residential status. Notwithstanding the aforesaid, subject to the provisions of SEBI (Mutual Funds) Regulations, 1996 as amended from time to time and circulars issued thereunder, the Trustee reserves the right to close the Scheme Information Document - Helios Consumption Fund 60Unit holder’s account and to pay the repurchase value of Units, subsequent to his becoming a person resident outside India, should the reasons of cost, interest of other Unit holders and any other circumstances make it necessary for the Fund to do so. 8) Investors desiring to invest / transact in the Scheme 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 Passport/PAN Card/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. 9) It is compulsory for investors to give certain mandatory disclosures while applying in the Scheme like bank details & PAN/PEKRN copy etc. For details, please refer SAI. 10) The Trustee may also periodically add and review the persons eligible for making application for purchase of Units under the Scheme. Subject to the provisions of SEBI (Mutual Funds) Regulations, 1996 as amended from time to time and circulars issued thereunder, the Mutual Fund reserves the right to recover from an investor any loss caused to the Scheme on account of dishonor of cheques issued by him/her/it for purchase of Units. 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/ authorized 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 / Trustee / other intermediaries in case of any dispute regarding the eligibility, validity and authorization of the transactions and / or the applicant who has applied on behalf of the Investors. The Fund / AMC / Trustee 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. Who cannot invest The following persons are not eligible to invest in the Scheme and apply for subscription to the units of the Scheme: • United States Person as defined under the Laws of the United States of America, including, without limitation, the rules and regulations promulgated by the U.S. Securities and Exchange Commission and the U.S. Commodity Futures Trading Commission; or is a person who has elected to be treated as a US tax resident for US federal income tax purposes. A person who is resident of Canada. However, transactions requests received from a U.S. person being Non-resident Indians / Persons of Indian origin who at the time of such investment, are present in India and submit a physical transaction request along with such documents as may be prescribed by the AMC/Trustee from time to time can invest subject to the provisions specified in the SAI under Section VI. How to Apply. • Persons residing in any Financial Action Task Force (FATF) declared non-compliant country or territory. • Overseas Corporate Bodies (OCBs), being firms and societies, which are held directly / indirectly to the extent of at least 60% by NRIs and / or overseas trusts in which at least 60% of the beneficial interest is similarly held irrevocably by such persons. • Persons who are subject to sanctions or residing in or have any of their Scheme Information Document - Helios Consumption Fund 61addresses in countries which are subject to sanctions. • Persons who are in breach of the laws and regulations relating to KYC, money laundering, terrorist financing or any other Financial Crimes. • Such other individuals/institutions/body corporate etc., as may be decided by the AMC from time to time. The AMC/Trustee retains the sole and absolute discretion to reject any application, subject to the provisions of SEBI (Mutual Funds) Regulations, 1996 as amended from time to time and circulars issued thereunder. Note: • Non-Resident Indian investors must provide their complete overseas address, including the Country of residence, in the application form, to avoid rejection of the application. • The Trustee and / or AMC shall be entitled to reject any application from investors and / or carry out forceful redemption of Units when it is discovered that the investor is subject to sanctions or any other financial crimes, directly or indirectly. • The AMC and its Group companies (in India and outside India) are required to and may take any action to meet their Compliance Obligations relating to or in connection with the detection, investigation and prevention of Financial Crime and act in accordance with the laws, regulations and requests of public and regulatory authorities operating in various jurisdictions which relate to Financial Crime. The AMC may take and may instruct (or be instructed by) any of its group companies to take, any action which it or such other member, in its sole and absolute discretion, considers appropriate to take in accordance with all such laws, regulations and requests. Such action may include but is not limited to (a) combining investor information with other related information in the possession of Helios Group, (b) making further enquiries as to the status of a person or entity, whether they are subject to a sanctions regime, or confirming your identity and status and / or (c) share information on a confidential basis with such Group offices whether located in India or overseas in relation to prevention of Financial Crime. • In case an investor who is a foreign national and resident in India, ceases to be resident in India, such investor will be required to redeem his / her investments prior to change in the resident status. The AMC reserves the right to redeem investments of such investors if their resident status is found to have changed to a country other than India. The redemption proceeds will be credited in Indian rupees only. Further, the AMC, its affiliates or service providers reserve the right to seek additional documents, implement controls and / or impose restrictions with respect to acceptance of investments from foreign nationals’ resident in India including the right to reject applications or subsequently redeem investments which are not in line with the controls deemed necessary by the AMC. • Investors are requested to note that if subsequently an investor’s status is changed or investor’s folio is updated with Canada / FATF declared non-compliant country or territory address, the AMC reserves the right to redeem such investor’s investments. Even if the AMC, at its sole discretion, allows such categories of investors to continue with the existing investments in the Scheme (i.e. the investments made prior to such status change), the AMC/ Fund shall not accept any further transactions requests (other than non-financial transactions and redemptions) from such investors and all existing systematic Scheme Information Document - Helios Consumption Fund 62transaction registrations would stand cancelled. For the purpose of this clause: “Compliance Obligations” means obligations of the AMC to comply with: (a) laws or international guidance and internal policies or procedures, (b) any demand or request from authorities or reporting disclosure or other obligations under laws, and (c) laws requiring us to verify the identity of our customers. “Financial Crime” includes money laundering, terrorist financing, bribery, corruption, tax evasion, fraud, evasion of economic or trade sanctions, and / or any acts or attempts to circumvent or violate any laws relating to these matters.” Investors are requested to note that information will be obtained from CVL / SEBI appointed KRA (KYC Registration Agency) database and information in the AMC records will be overwritten. In the event of any discrepancy in the application on account of address or residence status, the application will be rejected, and the money will be refunded upon confirmation from CVL / KRA database. Subject to the provisions of SEBI (Mutual Funds) Regulations, 1996 as amended from time to time and circulars issued thereunder, the Fund reserves the right to include / exclude new / existing categories of investors to invest in the Scheme from time to time, subject to SEBI (Mutual Funds) Regulations, 1996, and other prevailing statutory regulations, if any. Subject to the SEBI (Mutual Funds) Regulations, 1996, any application for Units may be accepted or rejected at the sole and absolute discretion of the Trustee. The Trustee may inter-alia reject any application for the purchase of Units if the application is invalid or incomplete or if the Trustee for any other reason does not believe that it would be in the best interest of the Scheme or its Unit holders to accept such an application. Investors can apply for the units of the Schemes through physical as well How to Apply and other details as online modes and through various channels such as Stock Exchange Infrastructure Facility, MF Central, MF UTILITY. Application form and Key Information Memorandum may be obtained from Official Points of Acceptance (OPAs) / Investor Service Centers (ISCs) of the AMC or RTA or Distributors or can be downloaded from our website www.heliosmf.in.The list of the OPA / ISC are available on our website. Investors can submit the duly completed application form along with the instrument for payment at the official points of acceptance/ISC of the Registrar - CAMS or AMC. Further, Investors can execute financial and non-financial transactions pertaining to Schemes of the Fund electronically on the MF Central portal i.e. https://www.mfcentral.com or through website of CAMS i.e. www.camsonline.com or through MFUI website www.mfuindia.com. Investors can also transact in units from the official website of AMC i.e. www.heliosmf.in For any other investor related query, you may call us at our toll-free number 18002100168 or email us at customercare@helioscapital.in. Investors should note that it is mandatory to mention their bank account numbers in their applications/requests for redemption. Please refer to the SAI and Application Form for instructions. For further details, please refer to point XX. ‘How to Apply’ under ‘Part I - HIGHLIGHTS/SUMMARY OF THE SCHEME’. Scheme Information Document - Helios Consumption Fund 63Click here for list of official points of acceptance – Helios AMC Branches or visit www.heliosmf.in/downloads/ >> Investor Services >> Branch Locator and ISCs. Click here for list of official points of acceptance – CAMS Branches or visit www.heliosmf.in/downloads/ >> Investor Services >> Branch Locator and ISCs. Click here for details of collecting bankers or visit www.heliosmf.in/downloads/ >> SID Disclosures >> Collecting Bankers Contact details of the Registrar and Transfer Agent (RTA): Computer Age Management Services Ltd. (CAMS) New No 10. Old No. 178, Opp. to Hotel Palm Grove, MGR Salai (K.H. Road), Chennai - 600 034 Contact: 044-30212816 Email: enq_hls@camsonline.com Website: www.camsonline.com The policy regarding reissue of Presently the AMC does not intend to reissue the repurchased units. repurchased units, including Subject to the provisions of SEBI (Mutual Funds) Regulations, 1996 as the maximum extent, the amended from time to time and circulars issued thereunder, the Trustee manner of reissue, the entity reserves the right to reissue the repurchased units at a later date after (the scheme or the AMC) issuing adequate public notices and taking approvals, if any, from SEBI. involved in the same. Restrictions, if any, on the right 1. Transfer & Transmission of Units: Units held in Demat form are to freely retain or dispose of transferable (subject to lock-in period, if any and subject to lien, if any units being offered. marked on the units) in accordance with the provisions of SEBI (Depositories and Participants) Regulations, 2018, as may be amended from time to time. For units held in paper / physical form, if an applicant so desires to transfer units, the same can be done post conversion of units from paper / physical form to demat form. Alternatively, units held in physical mode (SOA) can be transferred online mode the transaction portals of the RTA and the MF Central. A person becoming entitled to hold the Units consequent on death, of unit holder or due to insolvency etc. upon producing evidence and documentation to the satisfaction of the Fund and upon executing suitable indemnities. shall be registered as a Unit holder if the transferee is otherwise eligible to hold the Units. For more details, Investor(s) can visit the webpage of our RTA(CAMS) as given below https://www.camsonline.com/Investors/Service- requests/GoGreen/Transfer-units For further details refer SAI. 2. Lien/Pledge of units: If in conformity with the guidelines and notifications issued by SEBI / Government of India / any other regulatory body from time to time, Units under the Plan(s) may be offered as security by way of a pledge / charge in favor of scheduled banks, financial institutions, non-banking finance companies (NBFCs), or any other body. Unitholders / investors would be required to submit their request for lien creation in the prescribed forms which can be obtained from AMC / ISC. Units held in physical form: The AMC and / or the ISC will note and record such pledged / Lien marked Units. Disbursement of such loans will be at the entire discretion of the bank / financial institution / NBFC or any other body concerned, and the Mutual Fund assumes no responsibility Scheme Information Document - Helios Consumption Fund 64thereof. The Pledgor will not be able to redeem / switch Units that are pledged until the entity to which the Units are Lien marked / pledged provides written authorization to the Mutual Fund that the pledge / lien charge may be removed. As long as Units are Lien marked / pledged, the pledgee will have complete authority to redeem such Units. The distributions in the nature of IDCWs which are paid out on Lien marked /pledged Units shall be made in favor of the investor, unless understood and accepted between the unit holder(s) and financier/ lender. Units held in dematerialized form: In case of Units held in dematerialized form, the rules of Depository will be applicable for Lien marking / Pledge of the Units of the Scheme. Units can be Lien marked / pledged by completing the requisite forms / formalities as may be required by the Depository. Subject to the provisions of SEBI (Mutual Funds) Regulations, 1996 as amended from time to time and circulars issued thereunder, the AMC reserves the right to change the procedure for Lien marking / pledge of MF Units from time to time. 3. Suspension of Sale / Switch-in of Units: Subject to the provisions of SEBI (Mutual Funds) Regulations, 1996 as amended from time to time and circulars issued thereunder, the AMC/Trustee at its sole discretion reserves the right to withdraw / suspend sale (via fresh / additional subscriptions / switch-ins / existing or fresh SIP / STP or such other special product) of the Units in the scheme temporarily or indefinitely, if in the opinion of the AMC, the general market conditions are not favorable and / or suitable investment opportunities are not available for deployment of funds. Further, the indicative list of circumstances under which sale or switching of units may temporarily be suspended is as follows: • When one or more stock exchanges or markets, which provide basis for valuation for a substantial portion of the assets of the Scheme is closed otherwise than for ordinary holidays. • In the event of breakdown in the means of communication use for the valuation of investments of the Scheme, without which the value of the securities of the scheme cannot be accurately calculated. • During periods of extreme volatility of markets, which in the opinion of the AMC are prejudicial to the interests of the Unitholders of the Scheme. • When AMC is of the view that further increasing the size of the corpus of the Scheme may prove detrimental to the interest of the existing unit holders. • In case of natural calamities, strikes, riots and bandhs. • In the event of any force majeure or disaster that affects the normal functioning of the AMC, ISC or the Registrar. • In the event of any unforeseen situation that affects the normal functioning of the stock exchange(s). • When, as a result of political, economic or monetary events or any circumstances outside the control of the Trustee and the AMC, the disposal of the assets of the Scheme are not reasonable or would not reasonably be practicable without being detrimental to the interests of the Unit holders. • If so directed by SEBI. Scheme Information Document - Helios Consumption Fund 65Further, an order to purchase Units is not binding on and may be rejected by the Trustees, the AMC or their respective agents, until it has been confirmed in writing by the AMC or its agents and payment has been received. 4. Freezing / Seizure of Accounts: The Trustee / AMC may at its sole discretion (and without being responsible and / or liable in any manner whatsoever) freeze/seize / do such acts to a Unit holder’s account as per instructions (or deal with the same in the manner the Trustee / AMC is directed and / or ordered) under the Scheme: i) Under any requirement of any law or regulations for the time being in force; and or ii) Under the direction and / or order (including interim orders) of any regulatory/statutory authority or any judicial authority or any quasi-judicial authority or such other competent authority having the powers to give direction and / or order. 5. Restriction on third party payment: a) Third party payments (i.e. where payment is made from a source other than that of the first holder) will not be accepted by the Fund, except if made under the following exceptional categories, namely; i. Payment by employer on behalf of employee as payroll deductions or deductions out of expense reimbursements for SIP / Lumpsum investments, ii. Custodian on behalf of FPI / client and iii. Payment by Asset Management Company (AMC) to a Distributor empaneled with it on account of commission / incentive etc. in the form of the Mutual Fund Units of the Funds managed by the AMC through Systematic Investment Plans or Lumpsum Investment. iv. Payment by a Corporate to its Agent/Distributor / Dealer, on account of commission or incentive payable for sale of its goods / services, in the form of the Mutual Fund Units through Systematic Investment Plan or Lumpsum Investment. v. Any other cases as may be permitted by SEBI/AMFI from time to time. In such cases, KYC acknowledgement along with additional declarations will have to be submitted along with the application form, failing which the application will be rejected. Such declaration to be submitted in original & in the prescribed standard format and unique across each lumpsum investment. (Declaration formats can be obtained from ISCs or downloaded from the Fund’s website.) b) In case of payment from a joint bank account, the first holder in the folio has to be one of the joint holders of the bank account from which the payment is made. Hence, joint holders may pre-register their bank accounts (single / multiple) with the AMC / RTA, by completing the Multiple Bank Account Registration Form, if they intend to make payment on behalf of other joint holder(s) in the folio. In such cases the application will be accepted and not treated as a third party payment. c) Where the payment instrument does not mention the bank account holder’s name/s or Signature of the units holder as on the investment application does not match with the signature on the payment instrument, investor should attach a cancelled cheque leaf / bank pass book copy to substantiate that the first unit holder is one of the joint holders of the bank account. Where a payment is through a pre- funded instrument, a bank certification of the bank account no. and Scheme Information Document - Helios Consumption Fund 66account holders name should be attached, in the required format. Pre- funded instruments issued against cash shall not be accepted for investments of Rs. 50,000 or more. For RTGS / NEFT / online bank transfer etc., a copy of the instruction to the bank stating the account number debited must accompany the purchase application. d) The AMC reserves the right to reject the application, post acceptance of the same, if any of the requisite documents / declarations are unavailable or incomplete, in which case the AMC shall refund the subscription money. e) No interest will be payable on any such subscription money refunded. 6. Suspension of Redemption of units: Suspension or restriction of repurchase/ redemption facility under any scheme of the mutual fund shall be made applicable only after obtaining the approval from the Boards of Directors of the AMC and the Trustees. Additionally, the following requirements shall need to be observed before imposing restriction on redemptions: a) Restriction may be imposed when there are circumstances leading to a systemic crisis or event that severely constricts market liquidity or the efficient functioning of markets such as: i. Liquidity issues - when the market at large becomes illiquid affecting almost all securities rather than any issuer specific security. ii. Market failures, exchange closures - when markets are affected by unexpected events which impact the functioning of exchanges or the regular course of transactions. Such unexpected events could also be related to political, economic, military, monetary or other emergencies. iii. Operational issues – when exceptional circumstances are caused by force majeure, unpredictable operational problems and technical failures (e.g. a black out). Such cases can only be considered if they are reasonably unpredictable and occur in spite of appropriate diligence of third parties, adequate and effective disaster recovery procedures and systems. b) Restriction on redemption may be imposed for a specified period of time not exceeding 10 working days in any 90 days period. c) Any imposition of restriction would require specific approval of Board of AMC and Trustees and the same shall be informed to SEBI immediately. d) When restriction on redemption is imposed, the following procedure shall be applied: • No redemption requests up to INR 2 lakh shall be subject to such restriction. • Where redemption requests are above INR 2 lakh, AMCs shall redeem the first INR 2 lakh without such restriction and remaining part over and above INR 2 lakh shall be subject to such restriction. Right to Limit Redemptions Any Units, which by virtue of these limitations are not redeemed on a particular Business Day, will be carried forward for Redemption to the next Business Day, in order of receipt. Redemptions so carried forward will be priced on the basis of the Applicable NAV (subject to the prevailing load) of the Business Day on which Redemption is made. Under such Scheme Information Document - Helios Consumption Fund 67circumstances, to the extent multiple Redemption requests are received at the same time on a single Business Day, Redemptions will be made on pro-rata basis, based on the size of each Redemption request, the balance amount being carried forward for Redemption to the next Business Day(s). Suspension or restriction of repurchase/ redemption facility under any Scheme of the mutual fund shall be made applicable only after obtaining approval from the Boards of Directors of the AMC and the Trustees. After obtaining approval from the AMC Board and the Trustees, intimation would be sent to SEBI in advance providing details of circumstances and justification for the proposed action shall also be informed. 7. Fractional Units: The total number of Units allotted will be determined with reference to the applicable sale price and fractional Units may be created. Fractional Units will be computed and accounted for up to three decimal places for the Scheme. Cut off timing for subscriptions/ Cut off timing for subscriptions/ redemptions/ switches: 3.00 p.m. redemptions/ switches Where a request for purchase / redemption / switch is received after the cut- This is the time before which off time as mentioned above, the request will be deemed to have been your application (complete in received on the next Business Day. all respects) should reach the The below cut-off timings and applicability of NAV shall be applicable in official points of acceptance. respect of valid applications received at the Official Point(s) of Acceptance on a Business Day. Applicable NAV for Purchase/Subscription of units: • In respect of valid applications received upto 3.00 p.m. and where the funds for the entire amount are available for utilization before the cut- off time i.e. 3.00 p.m. without availing any credit facility, whether intra- day or otherwise - the closing NAV of the day shall be applicable. • In respect of valid applications received after 3.00 p.m. and where the funds for the entire amount are available for utilization on the same day or before the cut-off time of the next business day without availing any credit facility, whether intra-day or otherwise - the closing NAV of the next Business Day shall be applicable. • Irrespective of the time of receipt of application, where the funds are not available for utilization before the cut-off time without availing any credit facility, whether intra-day or otherwise - the closing NAV of the Business Day on which the funds are available for utilization, shall be applicable. For allotment of units in respect of purchase application it shall be ensured that: i. Application is received before the applicable cut-off time. ii. Funds for the entire amount of subscription / purchase as per the application are credited to the bank account of the schemes before the cut-off time. iii. The funds are available for utilization before the cut-off time without availing any credit facility whether intra-day or otherwise, by the schemes. Applicable NAV for Switch-ins: In case of switch from one scheme to another scheme received, applicable NAV for switch-out transaction shall be based on the time of receipt of application as per the cut-off time as applicable to the concerned switch-out scheme. The applicable NAV for switch-in transaction shall be based on the time of availability of funds for utilization by the switch-in scheme as per Scheme Information Document - Helios Consumption Fund 68applicable cut-off time of the switch-in scheme. Funds allocation from switch-out scheme to switch-in scheme shall be in line with the timelines for redemption payout. For allotment of units in respect of switch-in request it shall be ensured that: i. Application for switch-in is received before the applicable cut-off time. ii. Funds for the entire amount of subscription / purchase as per the switch-in request are credited to the bank account of the respective switch-in schemes before the cut-off time. iii. The funds are available for utilization before the cut-off time without availing any credit facility whether intra-day or otherwise, by the switch-in scheme. Further, it may be noted that: 1. Where funds are transferred / received first and application is submitted thereafter, date and time of receipt of the application shall be considered for NAV applicability. 2. In case of systematic transactions, NAV will be applied basis realization of funds in the scheme account. This shall be applicable for all Systematic transactions (Systematic Investment Plans as well as for Systematic Transfer Plans) irrespective of amount and registration date of the systematic transactions. Applicable NAV for redemptions including switch-outs: In respect of valid applications received upto 3.00 pm on a business day by the Mutual Fund, same day’s closing NAV shall be applicable. In respect of valid applications received after the cut off time by the Mutual Fund: the closing NAV of the next business day. Note: The Fund shall calculate NAV for each business day in respect of the Scheme. Valid applications for ‘switch-out’ shall be treated as applications for Redemption and valid applications for ‘switch-in’ shall be treated as applications for Purchase, and the provisions of the Cut-off time, purchase / redemption price, minimum amounts for Purchase / Redemption and the Applicable NAV as applicable to Purchase and Redemption, as mentioned in above paragraph, shall be applied respectively to the ‘switch-in’ and ‘switch-out’ applications. Repurchase / Redemptions including Switch-outs for Segregated Portfolio is not allowed. However, the unit of Segregated Portfolio will be listed on the recognized Stock Exchange. Minimum amount for Please refer Part I. HIGHLIGHTS/SUMMARY OF THE SCHEME. purchase/redemption/switches (mention the provisions for ETFs, as may be applicable, for direct subscription/ redemption with AMC.) Minimum balance to be There is no minimum balance required to be maintained under the Scheme. maintained and consequences (Consolidated Std. Obs. 36) of non-maintenance Account Statements The AMC shall send an allotment confirmation specifying the units allotted by way of email and/or SMS within 5 working days of receipt of valid application / transaction to the Unit holders registered e-mail address and/ Scheme Information Document - Helios Consumption Fund 69or mobile number (whether units are held in demat mode or in account statement form). (Consolidated Std. Obs. 60) [SO-18] A Consolidated Account Statement (CAS) detailing all the transactions across all mutual funds 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. In case there are no transactions in a folio during the period of six months ended September 30 and March 31, Half-yearly CAS shall be issued at the end of every six months (i.e. September/ March), to such investors providing the prescribed details across all schemes of mutual funds.. CAS for investors having Demat account: Investors having MF investments and holding securities in Demat account shall receive a single Consolidated Account Statement (CAS) from the Depository. Consolidation of account statement shall be done on the basis of Permanent Account Number (PAN). In case of multiple holding, it shall be PAN of the first holder and pattern of holding. The CAS shall be generated on a monthly basis. In case there is no transaction in any of the mutual fund folios and demat accounts then CAS with holding details shall be sent to the investor on half yearly basis. CAS shall be dispatched as per the following timelines: CAS Timeline Monthly CAS - to In case of investors who have opted for delivery those investors in via electronic mode, monthly CAS shall be whose folios, dispatched by the 12th day from the month end. transactions have taken place during the In case of investors who have opted for delivery month and who have via physical mode, CAS shall be dispatched by provided a valid the 15th day from the month end. Permanent Account Number (PAN). Half Yealy CAS - to In case of investors who have opted for delivery those investors where via electronic mode, CAS shall be dispatched no transaction has by the 18th day of April and October. taken place in a folio during the period of In case of investors who have opted for delivery six months ended via physical mode, CAS shall be dispatched by September 30 and the 21st day of April and October. March 31 CAS shall generally be dispatched via email, however, in case investor does not wish to receive CAS through email, option shall be available to the investors to receive the CAS in physical form at the address registered with the Depositories and the AMC/RTA. For further details, refer SAI. The payment of dividend/IDCW to the unitholders shall be made within Dividend/ IDCW seven working days from the record date. For further details, please refer the section ‘Dividend Policy (IDCW)’ above. The redemption or repurchase proceeds shall be dispatched to the Redemption unitholders within three working days from the date of redemption or repurchase. All redemption requests received prior to the cut-off time (i.e. 3.00 p.m.) on any Business Day at the Official Points of Acceptance of Transactions will be considered accepted on that Business Day, subject to the redemption requests being complete in all respects and will be priced on the basis of Redemption Price for that day. Requests received after the cut-off time (i.e. Scheme Information Document - Helios Consumption Fund 703:00 p.m.) will be treated as though they were accepted on the next Business Day. Further, as per AMFI circular no. AMFI/35P/MEM-COR/74/2022-23 dated January 16, 2023, in case of exceptional situations the AMC might follow the additional timelines for making redemption payments. For further information, please refer to the SAI. For schemes investing atleast 80% of total assets in permissible overseas investments (as per Clause 12.19 of SEBI Master Circular for Mutual Funds dated May 19, 2023), the transfer of redemption or repurchase proceeds to the unitholders shall be made within five working days from the date of redemption or repurchase. Delay in payment of The Asset Management Company shall be liable to pay interest to the redemption / repurchase unitholders at rate as specified vide clause 14.2 of SEBI Master Circular for proceeds/IDCW Mutual Funds dated June 27, 2024, by SEBI for the period of such delay. Delay in payment of IDCW proceeds: As per Chapter 11 of the Master Circular, or as amended from time to time, the AMC shall dispatch payment of the IDCW proceeds within 7 working days from the record date. However, in the event of failure to dispatch/ credit the IDCW proceeds within the above time, interest @ 15% per annum or such rate as may be specified by SEBI, would be paid to the Unit holders for the period of delay from the stipulated period for the dispatch/payment of IDCW payments. Delay in payment of redemption / repurchase proceeds: As per Para 14.1.1 of the Master Circular, or as amended from time to time, the AMC shall transfer the redemption / repurchase proceeds within 3 working Days*, from the date of acceptance of redemption request at any of the Investor Service Centers. In the event of failure to dispatch the redemption proceeds within the above time, the Asset Management Company shall be liable to pay interest to the unitholders at such rate as may be specified by SEBI for the period of such delay (presently @15% per annum). SEBI has further advised the mutual funds that in the event of payment of interest to the Unit holders, such Unit holders should be informed about the rate and the amount of interest paid to them. * As per AMFI circular no. AMFI/35P/MEM-COR/74/2022-23 dated January 16, 2023, in case of exceptional situations the AMC might follow the additional timelines for making redemption payments. For further information, please refer to the SAI. If the Unit holder fails to provide the Bank mandate, the request for redemption would be considered as not valid and the Fund retains the right to reject/withhold the redemption until a proper bank mandate is furnished by the Unitholder and the provision with respect of penal interest in such cases will not be applicable/ entertained. The mode of payment may be direct credit/ECS/cheque or any other mode as may be decided by AMC in the interest of investors. If the investor(s)/unitholder(s) submit(s) redemption request accompanied with request for change of Bank mandate or submits a redemption request within 7 days from the date submission of a request for change of Bank mandate details, the Asset Management Company will process the redemption but the release of redemption proceeds shall be deferred on account of additional verification, but will be within the regulatory limits as specified by Securities and Exchange Board of India time to time. Bank Mandate a) Bank Account Details: As per the directives issued by SEBI, it is mandatory for applicants to mention their bank account numbers in their applications for purchase or redemption of Units. (Consolidated Std. Obs. 61) [SO-19]. If the Unit- holder Scheme Information Document - Helios Consumption Fund 71fails to provide the Bank mandate, the request for redemption would be considered as not valid and the Scheme retains the right to withhold the redemption until a proper bank mandate is furnished by the Unitholder and the provision with respect of penal interest in such cases will not be applicable/ entertained. It may be noted that in case of those Unitholders who hold Units in demat form, the bank mandate available with respective DP will be treated as the valid bank mandate for the purpose of payout at the time of any corporate action. b) Bank Mandate Requirement For all fresh purchase transactions made by means of a cheque, if cheque provided along with fresh subscription/new folio creation does not belong to the bank mandate opted in the application form, any one of the following documents needs to be submitted. 1) Original cancelled cheque having the First Holder Name printed on the cheque. 2) Original bank statement reflecting the First Holder Name, Bank Account Number and Bank Name as specified in the application. 3) Photocopy of the bank statement duly attested by the bank manager with designation, employee number and bank seal. 4) Photocopy of the bank passbook duly attested by the bank manager with designation, employee number and bank seal. 5) Photocopy of the bank statement/passbook/cheque duly attested by Helios Asset Management Company Limited (the AMC) branch officials after verification of original bank statement/passbook shown by the investor or their representative. 6) Confirmation by the bank manager with seal, designation and employee number on the bank‘s letter head confirming the name of investor, account type, bank branch, MICR and IFSC code of the bank branch. The letter should not be older than 3 months. This condition is also applicable to all purchase transactions made by means of a Demand Draft. In case the application is not accompanied by the aforesaid documents, the AMC reserves the right to reject the application, also the AMC will not be liable in case the redemption/IDCW proceeds are credited to wrong account in absence of above documents. In case the bank account details are not mentioned or found to be incomplete or invalid in a purchase application, then the AMC may consider the account details as appearing in the investment amount cheque and the same shall be updated under the folio as the payout bank account for the payment of redemption/IDCW amount etc. The aforementioned updation of bank account shall however be subject to compliance with the third party investment guidelines issue d by Association of Mutual Funds in India (AMFI) from time to time. The AMC reserves the right to call for any additional documents as may be required, for processing of such transactions with missing/incomplete/invalid bank account details. The AMC also reserves the right to reject such applications. c) Multiple Bank Account Registration The Mutual Fund offers a facility to register multiple bank accounts for pay- in & payout purposes and designate one of the registered bank accounts as “Default Bank Account”. Individuals, HUFs, Sole proprietor firms can register upto five bank accounts and a non-individual investor can register upto ten bank accounts in a folio. This facility can be availed by using a designated Scheme Information Document - Helios Consumption Fund 72“Bank Accounts Registration Form” available at Investor Service Centers and Registrar and Transfer Agent’s offices. In case of new investors, the bank account mentioned on the purchase application form, used for opening the folio, will be treated as default bank account till the investor gives a separate request to register multiple bank accounts and change the default bank account to any of other registered bank account. Registered bank accounts may also be used for verification of pay-ins (i.e. receiving subscription funds) to ensure that a third-party payment is not used for mutual fund subscription. Default Bank Account will be used for all IDCW and redemption payouts unless the investor specifies one of the existing registered bank accounts in the redemption request for receiving redemption proceeds. However, in case a Unit holder does not specify the default account, the Mutual Fund reserves the right to designate any of the registered bank accounts as default bank account. Consequent to introduction of “Multiple Bank Accounts Facility”, registering a new bank account will require a cooling period of not more than 10 days from the date of receipt of request. In the interim, in case of any IDCW/ redemption/ maturity payout, the same would be credited in the existing registered bank account. d) Change in Bank Mandate Pursuant to AMFI communication no. 135/BP/26/11-12 dated March 21, 2012, following process changes will be carried out in relation to change in bank mandate: 1. In case of standalone change of bank details, documents as enlisted in the SAI should be submitted as a proof of old & new bank account details. 2. Investors/Unit holders are advised to register multiple bank accounts and choose any of such registered bank accounts for receipt of redemption proceeds. 3. Any unregistered bank account or new bank account forming part of redemption request shall not be entertained or processed. Any change of Bank Mandate request received/processed few days prior to submission of a redemption request or on the same day as a standalone change request or received along with the redemption request, the AMC will continue to follow cooling period of 10 calendar days for validation and registration of new bank account and dispatch/credit of redemption proceeds shall be completed in 10 working days from the date of redemption. Unclaimed Redemption and Deployment of unclaimed redemption / IDCW amounts (Consolidated Income Distribution cum Std. Obs. 52) Capital Withdrawal (IDCW) In accordance with the provisions of Para 14.3 of the Master Circular, the Amount unclaimed redemption amount and IDCW amounts (the funds) may be deployed by the Mutual Fund in call money market or money market instruments and separate plan of Overnight Scheme / Liquid Scheme / Money Market Scheme floated by the Mutual Fund specifically for deployment of the unclaimed amounts only. Provided that such schemes where the unclaimed redemption and IDCW amounts are deployed shall be only those Overnight scheme/ Liquid scheme / Money Market Schemes which are placed in A-1 cell (Relatively Low Interest Rate Risk and Relatively Low Credit Risk) of Potential Risk Class matrix. AMCs shall not charge any exit load in such plans and TER (Total Expense Ratio) of such plan shall be capped as per the TER of direct plan of such scheme or at 50 bps, whichever is lower. Further, for the Unclaimed redemption and IDCW amounts deployed in Call Money Market or Money Market instruments, the investment management and advisory fee charged by the AMC for managing unclaimed amounts Scheme Information Document - Helios Consumption Fund 73shall not exceed 50 basis points. Investors who claim the unclaimed amounts during a period of three years from the due date shall be paid an 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. The AMC shall make a continuous effort to remind the investors through letters to take their unclaimed amounts. The details of such unclaimed redemption/IDCW amounts shall be made available to investors upon them providing proper credentials, on website of Mutual Funds and AMFI along with the information on the process of claiming the unclaimed amount and the necessary forms / documents required for the same. Further, the information on unclaimed amount along-with its prevailing value (based on income earned on deployment of such unclaimed amount), shall be separately disclosed to investors through the periodic statement of accounts / Consolidated Account Statement sent to the investors. Disclosure w.r.t investment by Process for Investments made in the name of a Minor through Parent minors / Legal Guardian (Consolidated Std. Obs. 37) The minor shall be the sole Unit holder in a folio. Joint holders will not be registered. The minor Unit holder should be represented either by a natural parent (i.e. father or mother) or by a legal guardian i.e., a court appointed guardian. Copies of birth certificate/passport evidencing the date of birth of the minor, relationship proof of the natural parent/ Court Order appointing the legal guardian (as the case may be) should be mandatorily provided while placing a request for subscription on behalf of a minor investor. Payment for investment by means of Cheque, Demand Draft or any other 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 parent or legal guardian only, else the transaction is liable to get rejected. Irrespective of the source of payment for subscription, all redemption/IDCW proceeds shall be credited only in the verified bank account of the minor, i.e. the account of the minor or account that minor may hold with the parent/ legal guardian after completing all KYC formalities. If the registered Bank Account is not in favour of minor or not joint with the parent/registered legal guardian, unit holders will be required to submit the change of bank mandate, where minor is also a bank account holder (either single or joint with the parent / registered legal guardian), before initiation any redemption transaction in the folio, else the transaction is liable to get rejected. Unit holders are required to submit the supporting document for the old bank account as well as new bank account while submitting the request for change of bank mandate. Upon 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 transaction shall be allowed till the status of the minor is changed to major. The AMC/ Mutual Fund will register standing instructions like SIP/ STP/SWP etc. for a folio held by a minor Unit holder (either for existing folio or new folio) from the parent/ legal guardian only till the date when the minor Unit Scheme Information Document - Helios Consumption Fund 74holder attains the age of majority, even though such instructions may be for a period beyond that date. Ongoing Offer Period The Scheme is an open-ended Scheme. Units of the Scheme shall be This is the date from which the available for ongoing repurchase / sale / switches within five business days Scheme will reopen for from the date of allotment of units under the NFO. subscriptions/redemptions after the closure of the NFO Units of the Scheme shall also be available for subscription and period. redemption on an ongoing basis on every business day at NAV based prices. The Units of the Scheme will not be listed on any exchange, for the present. The Scheme offers Sale/Switch-in and Redemption/Switch-out of Units on every Business Day. Units of the Scheme would be available at Applicable NAV on any Business Day. Ongoing price for The purchase price of the Units will be based on the Applicable NAV (for subscription (purchase) / respective plan and option of the Scheme). switch-in (from other Purchase Price = Applicable NAV (for respective plan and option of the Schemes / plans of the Scheme) mutual fund) by the investors Example: An investor invests Rs 20,000/- and the current NAV is Rs. 20/- This is the price you need to then the purchase price will be Rs. 20/- and the investor receives 20000/20 pay for purchase/switch-in. = 1000 units. Other charges/expenses, if any, borne by the investors have not been considered in the above illustration(s). Ongoing price for The Redemption Price of the Units will be based on the Applicable NAV (for redemption respective plan and option of the Scheme) subject to the prevalent exit load This is the price you will provisions. receive for redemptions/ switch outs. The repurchase price, however, will not be lower than 95% of the NAV subject to SEBI (Mutual Funds) Regulations, 1996 as amended from time to time. [SO-17(b)] The Redemption Price of the Units will be computed as follows: Redemption Price = Applicable NAV (for respective plan and option of the Scheme) * (1-Exit Load as applicable to the investor). The applicable exit load shall be subject to the tenure of investment of the investor in the scheme vis-à-vis the exit load structure applicable when investor had invested in the scheme. Example: An investor invests on April 1, 2025, when the applicable exit load for the scheme was 2% if redeemed within 1 year, else nil. Scenario 1) In case investor redeems before April 1, 2026, then applicable exit load would be 2%. Now suppose the same investor decides to redeem his 1000 units. The prevailing NAV is Rs 25/-. Hence, the sale or redemption price per unit becomes Rs. 24.50/- i.e. 25*(1-2%). The investor therefore gets 1000 x 24.50 = Rs. 24,500/-. Scenario 2) In case investor redeems on or after April 1, 2026, then applicable exit load would be nil. Now suppose the same investor decides to redeem his 1000 units. The prevailing NAV is Rs 30/-. Hence, the sale or redemption price per unit will be Rs. 30/- i.e. 30*(1-0). The investor therefore gets 1000 x 30 = Rs. 30,000/-. Other charges/expenses, if any, borne by the investors have not been considered in the above illustration(s). Requirement of minimum The Scheme shall have a minimum of 20 investors and no single investor investors in the Scheme shall account for more than 25% of the corpus of the Scheme. However, if such limit is breached during the NFO of the Scheme, the Fund will Scheme Information Document - Helios Consumption Fund 75endeavor to ensure 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 (Mutual Funds) Regulations, 1996, 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 with within each subsequent in each calendar quarter thereafter, on an average basis, as specified by SEBI. 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 (Mutual Funds) Regulations, 1996, 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. 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 at the applicable Net Asset Value on the 15th day of the notice period. The Scheme shall adhere to the requirements prescribed by SEBI from time to time in this regard. Scheme Information Document - Helios Consumption Fund 76III. Other Details A. In case of Fund of Funds Scheme, Details of Benchmark, Investment Objective, Investment Strategy, TER, AUM, Year wise performance, Top 10 Holding/ link to Top 10 holding of the underlying fund: Not applicable as the Scheme is not a Fund of Fund Scheme. B. Periodic Disclosures The AMC will disclose portfolio (along with ISIN and other prescribed details) of the Portfolio Disclosure Scheme in the prescribed format on its website viz. www.heliosmf.in and on the website of Association of Mutual Funds in India (AMFI) viz. www. amfiindia.com as under: For Debt Schemes – on a fortnightly basis (i.e. as on 15th and as on the last day of the month), within 5 days from end of fortnight. For All Schemes – as at the end of the month/half-year i.e. March 31 and September 30, within 10 days from end of Month/Half year. In case of unitholders whose e-mail addresses are registered, the AMC will also send the above via email within the timelines mentioned above. The timelines above will be subject to change as specified by SEBI from time to time. AMC will publish an advertisement every half-year in all India edition of at least two daily newspapers, one each in English and Hindi, disclosing the hosting of the half-yearly statement of the Scheme portfolio on its website and on the website of Association of Mutual Funds in India (AMFI). AMC will provide a physical copy of the statement of its Scheme portfolio, without charging any cost, on specific request received from a unitholder. Please click here for portfolio of the Scheme or visit www.heliosmf.in/portfolio- disclosure/. Half Yearly The AMC shall host half yearly disclosures of the Scheme’s’ unaudited financial results Disclosures - in the prescribed format on its website viz. www.heliosmf.in and on the website of Financial Results Association of Mutual Funds in India (AMFI) viz. www.amfiindia.com within one month from the close of each half year i.e. on 31st March and on 30th September and shall publish an advertisement in this regard 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. Half yearly financial results of the Scheme can be referred through following weblink: https://www.heliosmf.in/downloads/ >>Financials. Annual Report The scheme wise annual report shall be hosted on the website of the AMC and on the website of the AMFI as soon as may be possible but not later than four months from 31st March of each year. The abridged / full Scheme wise Annual Report shall contain such details as are required under the Regulations / Circulars issued thereafter. The AMC shall provide the Scheme wise annual report / abridged summary thereof as under: I. By hosting the same on the websites of the AMC (www.heliosmf.in) and AMFI (www.amfiindia.com). II. The physical copy of the scheme wise annual report / abridged summary thereof shall be made available to the investors at the registered office of the AMC. A link of the scheme’s annual report or abridged summary shall be displayed prominently on the website of the Fund. III. By e-mailing the same to those Unit holders whose e-mail address is registered with the Fund. Unit holders are therefore requested to update their email address with the Fund to receive annual reports through email. The AMC shall publish an advertisement every year in all India edition of at least two Scheme Information Document - Helios Consumption Fund 77daily newspapers, one each in English and Hindi, disclosing the hosting of the scheme wise annual report on the website of the AMC and on the website of AMFI. The AMC shall display prominently on its website, link of the scheme wise annual report and physical copy of the same shall be made available to the unitholders at the registered / corporate office of the AMC at all times. Further, AMC shall provide modes such as SMS, telephone, email or written request (letter), etc. through which unitholders can submit a request for a physical or electronic copy of the scheme wise annual report or abridged summary thereof. The AMC shall also provide a physical copy of the abridged summary of the Annual Report, without charging any cost, on specific request received from unitholder. Annual Report of the Scheme can be referred through following weblink: https://www.heliosmf.in/downloads/ >>Financials. Risk-o-meter In order to address the issue of mis-selling and with an aim to provide investors an easy understanding of the kind of product/scheme they are investing in and its suitability to (Consolidated Std. Obs. them, mutual funds are required to ‘Label’ their schemes on certain parameters as 38) specified under Para 17.4 of the Master Circular. One of such parameters is to depict the risk associated with schemes through a pictorial meter named "Riskometer" and this meter would appropriately depict the level of risk in any specific scheme. In case of equity shares held by the Scheme, risk level shall be evaluated taking into account the risk parameters such as Market Capitalization, Volatility and Impact Cost (liquidity measure) for each of the securities held by the Scheme as on the last day of the previous month and an appropriate risk value shall be assigned using the methodology specified under Annexure 9 of the Master Circular. Based on the said methodology, the Scheme shall arrive at the risk level / value of equity portfolio which shall be a simple average of market capitalization value, volatility value and impact cost value. This risk level is depicted in the form of a Riskometer which has 6 levels of risk i.e. i) Low Risk, ii) Low to Moderate Risk; iii) Moderate Riks; iv) Moderately High Risk; v) High Risk; and vi) Very High Risk. Accordingly, based on the scheme characteristics and model portfolio, the Scheme has been labelled as ‘Very High Risk’ during the NFO. This risk level, however, may vary post NFO when actual investments are made. Riskometer of the Scheme shall be evaluated on a monthly basis and AMC shall disclose the Riskometer along with portfolio disclosure for the Scheme on its website and on AMFI website within 10 days from the close of each month. Any change in Riskometer shall also be communicated by way of notice and by way of an e-mail or SMS to unitholders of the Scheme. Further, AMC shall disclose the risk level of Scheme as on March 31 of every year, along with the number of times the risk level has changed over the year, on its website and AMFI website. The Fund 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 SEBI circulars/guidelines issued in this regard from time to time. Annual disclosure of risk-o-meter can be referred through following weblink: https://www.heliosmf.in/downloads/ >>Mandatory Disclosure >> ‘Annual Disclosure of Risk Levels’. The latest risk-o-meter of the Scheme shall also be disclosed along with monthly portfolio disclosure of the Scheme. Portfolio disclosure link: www.heliosmf.in/portfolio- disclosure/ Scheme Summary The AMC shall provide on its website (www.heliosmf.in) a standalone scheme document Document (SSD) for all the Schemes which contains all the details of the Scheme including but not limited (Consolidated Std. Obs. to Scheme features, Fund Manager details, investment details, investment objective, 38) expense ratios, portfolio details, etc. Scheme summary document is uploaded on the websites of AMC, AMFI and stock exchanges in 3 data formats i.e. PDF, Spreadsheet Scheme Information Document - Helios Consumption Fund 78and a machine readable format. The AMC shall update the SSD on its website on a monthly basis by 10th day of succeeding month or within 5 business days from the date of any change in the existing SSD, whichever is earlier. Scheme Summary Document of the Scheme can be referred through following weblink: https://www.heliosmf.in/downloads/ >>Mandatory Disclosures >>Scheme Summary Document. Daily Performance The AMC shall upload performance of the Scheme on a daily basis on AMFI website (in Disclosure the prescribed format along with other details such as Scheme AUM and previous day NAV, as prescribed by SEBI from time to time. Weblink: https://www.amfiindia.com/research-information/other-data/mf-scheme-performance- details Monthly Average The AMC shall disclose the Monthly AAUM under different categories of Schemes as Asset under specified by SEBI in the prescribed format on a monthly basis on its website viz. Management (Monthly www.heliosmf.in and forward to AMFI within 7 working days from the end of the month. AAUM) Disclosure Monthly AAUM details can be referred through following weblink: https://www.heliosmf.in/downloads/ >>Mandatory Disclosures >>Monthly AUM Disclosure. Disclosure of Risk Information Ratio (IR) is an established financial ratio to measure the Risk Adjusted adjusted Return - Return (RAR) of any scheme portfolio. The AMC shall disclose IR of a scheme portfolio Information Ratio (IR) on its website along with performance disclosure, on a daily basis. Please click here to access IR details: For detailed explanation of IR, its uses and method of calculation of IR, please visit: amfiindia.com/information-ratio C. Transparency/NAV Disclosure (Details with reference to information given in Section I) (Consolidated Std. Obs. 41) [SO-17(a)] The AMC will calculate and disclose NAV of the Scheme/Plans/Options at the close of every Business Day. The AMC shall prominently disclose the NAV under a separate head on the AMC’s website and on the website of AMFI. NAV of the Scheme shall be made available at all Customer Service Centers of the AMC. The NAV will be computed and rounded off up to 2 decimal places. AMC shall update the NAV on the website of Association of Mutual Funds in India - AMFI (www.amfiindia.com) and AMC website (www.heliosmf.in) by 11.00 p.m. on every business day. In case of any delay in disclosing the NAV as per above timelines, the reasons for such delay would be explained to AMFI in writing. If the NAVs are not available before commencement of business hours on the following day due to any reason, the Fund shall issue a press release providing reasons and explaining when the Fund would be able to publish the NAVs. The Unit holders may obtain the information on NAV of the prescribed days by calling the office of the AMC or any of the Investor Service Centers or on the website of the AMC at www.heliosmf.in. Further, Investors may also place a specific request to the Mutual Fund for sending the latest available NAV through SMS. The NAV of the Segregated Portfolio, if any, shall be declared on daily basis. D. Transaction Charges and Stamp Duty Transaction Charges: Pursuant to SEBI Circular No. SEBI/HO/IMD/IMD-PoD-1/P/CIR/2025/115 dated August 08, 2025, payment of transaction charges to distributors has been discontinued with effect from August 11, 2025. Stamp duty: Stamp duty @0.005% of the transaction value would be levied on applicable mutual fund transactions (including transactions carried through stock exchanges and depositories for units in demat mode). Accordingly, Scheme Information Document - Helios Consumption Fund 79pursuant to levy of stamp duty, the number of units allotted on purchase/switch transactions (including reinvestment/transfer of amounts under IDCW option i.e. IDCW reinvestment/transfer) to the Investors/Unit holders would be reduced to that extent. stamp duty shall be applicable at the rate of 0.015% on the consideration amount stated in the transfer instrument for off market transfer of units held in demat mode as well units held in physical mode. For further details on Stamp Duty, Investors are requested to refer to the section on Taxation in the Statement of Additional Information (SAI). E. Associate Transactions – Please refer to Statement of Additional Information (SAI) for details. F. Taxation - Please refer to the table below for a broad understanding of taxation from your earnings from Mutual Fund investment: Particulars Investors Mutual Fund Income in the nature of dividends (IDCW) distributed by mutual funds is taxable in the hands of unit holders under section 56 of the Act under the head ‘Income from Other Sources’ at the applicable rates given below Type of Assessee Individuals, HUFs, Association of Persons - Applicable Slab Rates Partnership Firms, including Limited Liability Partnerships (‘LLPs’) and Indian companies – 30% Foreign Companies -35% (Surcharge, Health and Education Cess is additionally applicable) Tax on dividend/IDCW Resident investor: 10% tax on income (in excess Nil of Rs. 5,000) needs to be deducted on income Income distributed would be taxable in the distributed (not applicable to capital gain) hands of unitholders as per applicable slabs Non-Resident investor: 20%**@ tax needs to be deducted Long Term Capital gains tax in the case of For Resident & Non-resident investors: Nil Equity Oriented Fund (EOF) As per section 112A of the Act, long-term capital gains, exceeding Rs. 1,25,000, on transfer of units of EOFs before 23 July 2024 shall be taxable at the rate of 10% and on transfer of units on or after 23 July 2024 shall be taxable at the rate of 12.5% provided transfer of such units is subject to STT, without giving effect to first and second proviso to section 48 i.e., without taking benefit of foreign currency fluctuation and indexation benefit Short Term Capital gains tax in the case For Resident & Non-resident investors: Nil of Equity Oriented Fund (EOF) As per section 111A of the Act, short-term capital gains on transfer of units before 23 July 2024 of EOFs shall be taxable at 15% and for transfer on or after 23 July 2024 shall be taxable at 20%. Short term capital gains arising from transfer of units of an EOF on which STT is not paid are taxed at the normal rates applicable to each unit holder. TDS on Long Term Capital gain for Resident investor: No TDS Nil Equity oriented Fund (“EOF”) Non-resident investor Long Term Capital Gains (held for more a. Non-resident individual investor: 12.5%**@ than 12 months) b. Offshore fund investor: 12.5%**@ c. Foreign Institutional Investors /Foreign Portfolio Investor: No income tax is required to Scheme Information Document - Helios Consumption Fund 80be deducted at source TDS on Short Term Capital gains for Resident investor: No TDS Nil EOF Non-resident investor: (on units held for not more than 12 a. Non-resident individual investor: 20%**@ months) b. Offshore fund investor: 20% **@ c. Foreign Institutional Investors /Foreign Portfolio Investor: No income tax is required to be deducted at source For details on taxation please refer to the clause on Taxation in the SAI apart from the following: The provisions of section 206AA and 206AB would also have to be examined before arriving at the final rate of TDS. Further, the Income Tax Act, rules, circulars, notifications, etc. may provide for no/low TDS in case of certain category of persons on satisfaction of certain conditions. Equity Scheme(s) will also attract Securities Transaction Tax (STT) at applicable rates. ** The above rates need to be increased by applicable surcharge and health & education cess. @ Non-resident investors may be eligible for treaty benefit depending upon the facts of the case. The same has not been captured above. G. Rights of Unitholders - Please refer to Statement of Additional Information (SAI) for details. H. List of Official Points of acceptance List of Official Points of acceptance is available on the website of the Fund and can be accessed through following link: Click here for list of official points of acceptance – Helios AMC Branches or visit www.heliosmf.in/downloads/ >> Investor Services >> Branch Locator and ISCs. Click here for list of official points of acceptance – CAMS Branches or visit www.heliosmf.in/downloads/ >> Investor Services >> Branch Locator and ISCs I. Penalties, Pending Litigation or Proceedings, Findings of Inspections or Investigations for Which Action May Have Been Taken Or Is In The Process Of Being Taken By Any Regulatory Authority (Consolidated Std. Obs. 48) [SO-20] Click here for details of Penalties, Pending Litigation or Proceedings, Findings of Inspections or Investigations For Which Action May Have Been Taken Or Is In The Process Of Being Taken By Any Regulatory Authority or visit www.heliosmf.in/downloads/ >> SID Disclosures >>Details of Penalties or Litigations 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. (Consolidated Std. Obs. 63) [SO-22] Notes: Any amendments / replacement / re-enactment of SEBI (Mutual Funds) Regulations, 1996, subsequent to the date of this SID shall prevail over those specified in this SID. The Board of Directors of Helios Capital Asset Management (India) Private Limited and Board of Directors of Helios Trustee Private Limited have approved the Scheme Information Document vide resolutions dated July 22, 2025, and July 25, 2025, respectively. For and on behalf of the Board of Directors of Helios Capital Asset Management (India) Private Limited [Investment Manager for Helios Mutual Fund] S/d Mumbai Dinshaw Irani Date: ___________, 2025 Director & Chief Executive Officer Scheme Information Document - Helios Consumption Fund 81