Invesco India Nifty Bank Index Fund

SCHEME INFORMATION DOCUMENT Name of Mutual Fund Invesco Mutual Fund Name of Asset Management Company Invesco Asset Management (India) Private Limited Address of AMC 2101-A, 21st Floor, A Wing, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai - 400 013. Website of AMC www.invescomutualfund.com Name of Trustee Company Invesco Trustee Private Limited Address of Trustee Company 2101-A, 21st Floor, A Wing, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai - 400 013. Name of the Co-Sponsors IndusInd International Holdings Ltd. & Invesco Hong Kong Ltd. Name of the Scheme Invesco India Nifty Bank Index Fund (Std Obv 1) (An open ended scheme replicating/ tracking Nifty Bank Index) Category of Scheme Index Fund Scheme Code Will be updated at the time of launch of the Scheme (Std Obv 7) New Fund Offer (NFO) open date: New Fund Offer (NFO) close date: Scheme re-opens on: Within 5 business days from the date of allotment Note: The NFO will be kept open for minimum 3 working days and will not be kept open for more than 15 days. Any changes in dates will be published through notice on AMC website i.e. www.invescomutualfund.com. (Std Obv 34) Offer for Units of Rs. 10/- each for cash during the New Fund Offer Period and Continuous Offer for Units at NAV based prices. Investment Objective Scheme Riskometer Benchmark Riskometer (Std Obv 5) (Std Obv 3) Invesco India Nifty Bank Index Fund Nifty Bank TRI Passive Investments in equity and equity related securities replicating the composition of the Nifty Bank, subject to tracking errors. There is no assurance that the investment objective of the Scheme will be achieved. Note: The above product labelling assigned during the New Fund Offer (NFO) is based on internal assessment of the scheme characteristics or model portfolio and the same may vary post NFO when the actual investments are made. Investors are advised to refer to the Statement of Additional Information (SAI) for details of Invesco Mutual Fund, Standard Risk Factors, Special Considerations, Tax and Legal issues and other general information on www.invescomutualfund.com. The particulars of the Scheme have been prepared in accordance with the Securities and Exchange Board of India (Mutual Funds) Regulations, 1996, (herein after referred to as SEBI (MF) Regulations) as amended till date and circulars issued thereunder filed with SEBI, along with a Due Diligence Certificate from the AMC. The units being offered for public subscription have not been approved or recommended by SEBI nor has SEBI certified the accuracy or adequacy of the Scheme Information Document. The Scheme Information Document sets forth concisely the information about the Scheme that a 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 Centres / Website / Distributors or Brokers. Invesco India Nifty Bank Index Fund 1SAI is incorporated by reference (is legally a part of the Scheme Information Document). For a free copy of the current SAI, please contact your nearest Investor Service Centre or log on to our website (www.invescomutualfund.com). The Scheme Information Document should be read in conjunction with the SAI and not in isolation. This Scheme Information Document is dated ___________, 2026. Invesco India Nifty Bank Index Fund 2DISCLAIMERS OF NSE INDICES LTD. Invesco India Nifty Bank Index (“Product”) are not sponsored, endorsed, sold or promoted by NSE INDICES LIMITED (formerly known as India Index Services & Products Limited (‘IISL’)). NSE INDICES LIMITED does not make any representation or warranty, express or implied, to the owners of the Product(s) or any member of the public regarding the advisability of investing in securities generally or in the Product(s) particularly or the ability of the Nifty Bank TRI to track general stock market performance in India. The relationship of NSE INDICES LIMITED to the Issuer is only in respect of the licensing of the Indices and certain trademarks and trade names associated with such Indices which is determined, composed and calculated by NSE INDICES LIMITED without regard to the Issuer or the Product(s). NSE INDICES LIMITED does not have any obligation to take the needs of the Issuer or the owners of the Product(s) into consideration in determining, composing or calculating the Nifty Bank TRI. NSE INDICES LIMITED is not responsible for or has participated in the determination of the timing of, prices at, or quantities of the Product(s) to be issued or in the determination or calculation of the equation by which the Product(s) is to be converted into cash. NSE INDICES LIMITED has no obligation or liability in connection with the administration, marketing or trading of the Product(s). NSE INDICES LIMITED do not guarantee the accuracy and/or the completeness of the Nifty Bank TRI or any data included therein and NSE INDICES LIMITED shall have not have any responsibility or liability for any errors, omissions, or interruptions therein. NSE INDICES LIMITED does not make any warranty, express or implied, as to results to be obtained by the Issuer, owners of the product(s), or any other person or entity from the use of the Nifty Bank TRI or any data included therein. NSE INDICES LIMITED makes no express or implied warranties, and expressly disclaim all warranties of merchantability or fitness for a particular purpose or use with respect to the index or any data included therein. Without limiting any of the foregoing, NSE INDICES LIMITED expressly disclaim any and all liability for any claims, damages or losses arising out of or related to the Products, including any and all direct, special, punitive, indirect, or consequential damages (including lost profits), even if notified of the possibility of such damages. An investor, by subscribing or purchasing an interest in the Product(s), will be regarded as having acknowledged, understood and accepted the disclaimer referred to in Clauses above and will be bound by it. Invesco India Nifty Bank Index Fund 3HIGHLIGHTS / SUMMARY OF THE SCHEME Sr. No. Title Description I. Benchmark Nifty Bank TRI TRI (Std Obv 25) Justification: Nifty Bank Index comprises of the most liquid and large Indian Banking stocks. The Index comprises of maximum 12 companies listed on NSE. Index is re- balanced on semi-annual basis. The cut-off date is January 31 and July 31 of each year. II. Plans and The details of Plans and Option are as follows: Options Plans / Options Plan(s) Option(s) and sub options Regular Plan Growth under the Direct Plan^ Scheme ^Default Plan The AMC reserves the right to introduce further Options as and when deemed fit. For detailed disclosure on default plans and options, kindly refer SAI. III. Load Exit Load^: Exit Load is an amount which is paid by the investor to redeem the Units Structure from the Scheme. (Std Obv 48) For each purchase of units through Lumpsum / switch-in / Systematic Investment Plan (SIP) and Systematic Transfer Plan (STP), exit load will be as follows: • if units are redeemed/switched out on or before 7 days from the date of allotment: 0.20% • if units are redeemed/switched-out after 7 days from the date of allotment: Nil • Switch between the Plans under the Scheme: Nil ^Exit Load charged, if any, will be credited back to the scheme, net of Goods and Services Tax. • No Exit Load will be levied on Units issued as bonus units. • A switch-out or a withdrawal under SWP may also attract an Exit Load like any Redemption. • Load Structure in the Transferee Scheme (target scheme) prevailing at the time of submission of STP application (whether for fresh enrolment or extension) will be applicable for all the investments through STP specified in SID of the Scheme. The AMC reserves the right to change / modify the Load structure if it so deems fit in the interest of smooth and efficient functioning of the Mutual Fund depending upon the circumstances prevailing at that time subject to maximum limits as prescribed under the SEBI (MF) Regulations. For any change in Load structure, the AMC will issue an addendum and display it on the AMC Website/Investor Service Centres. The investor is requested to check the prevailing load structure of the Scheme before investing. Investors may refer to the current applicable Load structure by referring to the SID on the AMC website (www.invescomutualfund.com) or by calling 1800 209 0007 (toll-free). The Redemption / Repurchase Price will not be lower than 97% of the Applicable NAV. Any imposition or enhancement of Load in future shall be applicable on prospective investments only. At the time of changing the Load Structure: 1. The addendum detailing the changes will be displayed on the Website of the Fund (www.invescomutualfund.com). 2. The addendum detailing the changes will be attached to SID and Key Information Memorandum. The addendum will be circulated to all the distributors / brokers so that the same can be attached to all SIDs and Key Information Memorandum already in stock. Invesco India Nifty Bank Index Fund 43. Arrangements will be made to display the addendum in the form of a notice in all the Investor Service Centres and distributors / brokers office. 4. 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 accounts statement issued after the introduction of such load. 5. Any other measure which the AMC may consider necessary. IV. Minimum During NFO and on Continuous basis: Application Amount / For Purchase - Rs. 100/- per application and in multiples of Re. 1/- thereafter. switch-in For Switch-in - Rs. 100/- per application and in multiples of Re. 0.01/- thereafter. V. Minimum For Purchase - Rs. 100/- per application and in multiples of Re. 1/- thereafter. Additional For Switch-in - Rs. 100/- per application and in multiples of Re. 0.01/- thereafter. Purchase Amount VI. Minimum Rs. 100/- or 0.001 unit or account balance whichever is lower Redemption / switch-out amount VII. Tracking Error Regular Plan Direct Plan The Scheme is a new scheme, and the details will be available after the Scheme is constitutedlaunched. VIII. Tracking Difference Regular Plan Direct Plan The Scheme is a new scheme, and the details will be available after the Scheme is launchedconstituted. IX. Computation The Net Asset Value (NAV) per Unit under the Scheme will be computed by dividing the of NAV net assets of the Scheme by the number of Units outstanding on the valuation day. The Mutual Fund will value its investments according to the Principle of fair valuation as (Std Obv 41 & specified in Schedule VIII of the SEBI (MF) Regulations, or such norms as may be 42) specified by SEBI from time to time. The Net Assets Value (NAV) per unit Units of the Scheme shall be calculated by either of the following methods shown below: Market or Current Assets Current Fair Value of including Liabilities + - Nav (Rs.) = Scheme’s Accrued and Investments Income Provisions No. of Units outstanding under Scheme on the Valuation Day Or Unit Capital + Reserves and Surplus Nav (Rs.) = No. of Units outstanding under the Scheme on the Valuation Day Detailed Disclosure on computation of NAV is provided on our website - https://invescomutualfund.com/literature-and-form?tab=Scheme X. Asset This Scheme tracks Nifty Bank TRI. Allocation Under normal circumstances, the asset allocation of the Scheme would be as follows: Indicative Allocations Instruments (% of net assets) Minimum Maximum Equity and Equity related securities covered by Nifty 95 100 Bank Index Invesco India Nifty Bank Index Fund 5Debt and Money Market Instruments (Std Obv 13 & 0 5 21) The Scheme shall have exposure to following instruments as per the percentages prescribed below and actual instrument/percentages may vary subject to applicable circulars: (Std Obv 19) SI. Percentage of Type of instrument Circular references No. exposure 1. Mutual Fund Units Upto 5% of the net asset Clause 4 of Seventh value at the fund house Schedule of SEBI (MF) level Regulations. 2. Derivatives^ Equity Derivative: Para 7.5 and 12.25 of Upto 20% of the equity SEBI Master Circular (Std Obv 20) portfolio of the Scheme. dated June 27, 2024 No separate limit for non-hedging. 3. Repo in Corporate Debt Upto 5% of the net Para 12.18 of SEBI Securities (for shorter assets of the Scheme Master Circular dated duration only) June 27, 2024 4. Short term deposits of all Upto 5% of net assets of Para 12.16 of SEBI the Scheduled the Scheme Master Circular dated Commercial Banks June 27, 2024 and as per (pending deployment) asset allocation table 5. Securities Lending Upto 20% of net assets Para 12.11 of SEBI of the Scheme and upto Master Circular dated 5% of net assets of the June 27, 2024 Scheme to any single counter party in case of debt instruments 6. Triparty repo (TREPS) Upto 5% of net assets of As per Asset Allocation on Government securities the Scheme table or treasury bills ^The scheme may take an exposure to equity derivatives of constituents of the underlying Index for short duration when securities of the Index are unavailable, insufficient or for rebalancing at the time of change in Index or in case of corporate actions or for hedging purposes, as permitted by SEBI/RBI. The Scheme will not invest in following instruments: (Std Obv 18) Sl. No. Type of Instrument 1. Unlisted debt instrument 2. Bespoke or complex debt products 3. Debt Instruments having Structured Obligation (SO rating) and / or Credit Enhancements (CE rating) 4. Debt Instruments with special features i.e. Additional Tier I (AT1) / Perpetual Bonds and Tier II (AT2) Bonds 5. Inter Scheme Transactions 6. Short selling 7. Unrated debt instruments (except G-sec, T-bills & other money market instruments) 8. Securitized Debt including Pass through certificates and Foreign Securitized debt 9. Debt Derivatives including Credit Default Swaps, Interest Return Swaps, etc. 10. Overseas Securities 11. Securitized debt including Pass through Certificates 12. InvITs 13. Unlisted non-convertible debentures 14. Unrated Debt Instrument Invesco India Nifty Bank Index Fund 6In line with para 12.24 of SEBI Master Circular dated June 27, 2024, the cumulative gross exposure through equity, debt, mutual fund, derivative positions, repo transactions including repo in corporate debt securities, other permitted securities/assets and such other securities/assets as may be permitted by the SEBI from time to time, subject to regulatory approvals, if any, shall not exceed 100% of the net assets of the Scheme. (Std Obv 17) Cash and cash equivalents with residual maturity of less than 91 days may be treated as not creating any exposure. Point 67 of Policy Related emails issued by SEBI Master Circular dated June 27, 2024 has clarified that Cash Equivalent shall consist of Government Securities, T-Bills and Repo on Government Securities. (Std Obv 14) The Scheme may enter into repos / reverse repos including repo in corporate debt securities as may be permitted by RBI. From time to time, the Scheme may hold cash. A part of the net assets may be invested in the Triparty repo (TREPS) on Government securities or treasury bills or repo or in an alternative investment as may be provided by RBI to meet the liquidity requirements. Deployment of Funds collected in New Fund Offer (NFO) Period: In accordance with Regulation 35(5) of SEBI (MF) Regulations read with SEBI Circular dated February 27, 2025, the AMC shall deploy the funds collected during NFO period within 30 business days from the date of allotment of units. In exceptional cases, if the AMC is not able to deploy within 30 business days, then the reasons in writing, including details of efforts taken to deploy the funds, shall be placed before the Investment Committee of the AMC. The Investment Committee upon examination of root cause of the delay in deployment, may extend the timeline, either partially or fully by 30 business days and shall also recommend on how to ensure the deployment and shall monitor the same. However, an extension shall not be ordinarily granted if the scheme’s assets are liquid and readily available. Further, in case, funds are not deployed as per asset allocation mentioned above and as per mandated plus extended timeline, the AMC shall comply with the prescribed restrictions, the reporting and disclosure requirements as specified in SEBI Circular dated February 27, 2025. XI. Fund Manager Name Managing since Total Experience (in years) Details Mr. Abhisek The Scheme is a new More than 19 years of experience (Std Obv 33) Bahinipati scheme, and the details in Trading, Investment and Market will be available after the Making in Fixed Income and Scheme is Equity. constitutedlaunched. XII. Annual A ctual TER % - The Scheme is a new scheme, and the details will be available after the Scheme Scheme is constitutedlaunched. Recurring Expenses For detailed disclosure, kindly refer SAI. XIII. Transaction Transaction Charges: charges and Pursuant to SEBI Circular dated August 08, 2025, no transaction charges shall be deducted stamp duty from the subscription amount for transactions /applications received through the distributors (i.e. Regular Plan) and full subscription amount will be invested in the Scheme. Stamp Duty: A stamp duty of 0.005% of the Transaction Value will be levied on applicable mutual fund transactions i.e. purchases (including switch-in, IDCW reinvestment etc.). Accordingly, pursuant to levy of stamp duty, the number of units allotted on purchase, switch-in, installment of Systematic Investment Plan, Systematic Transfer Plan and reinvestment of IDCW to the unitholders will be lower to that extent. Please refer to SAI for further details. XIV. Information For following information, kindly refer to the weblink provided below: available Particulars Link Invesco India Nifty Bank Index Fund 7through https://invescomutualfund.com/literature-and- Liquidity / listing details weblink form?tab=Scheme NAV disclosure https://invescomutualfund.com/nav-and-dividends Applicable timelines for https://invescomutualfund.com/literature-and- dispatch of redemption form?tab=Scheme proceeds etc Breakup of Annual https://invescomutualfund.com/literature-and- Scheme Recurring form?tab=Scheme expenses https://invescomutualfund.com/literature-and- Definitions form?tab=Scheme https://invescomutualfund.com/literature-and- Applicable risk factors form?tab=Scheme Detailed disclosures https://invescomutualfund.com/literature-and- regarding the index, index form?tab=Scheme eligibility criteria, methodology, index service provider, index constituents, impact cost of the constituents/ underlying fund in case of fund of funds List of official points of https://invescomutualfund.com/literature-and- acceptance form?tab=Scheme Penalties, Pending https://invescomutualfund.com/literature-and- Litigation or Proceedings, form?tab=Scheme Findings of Inspections or Investigations https://invescomutualfund.com/literature-and- Investor services form?tab=Scheme https://invescomutualfund.com/literature-and- Portfolio Disclosure form?tab=Scheme Detailed comparative https://invescomutualfund.com/literature-and- table of the existing form?tab=Scheme schemes of AMC https://invescomutualfund.com/literature-and- Scheme performance form?tab=Scheme Monthly: https://invescomutualfund.com/literature-and- Periodic Disclosures form?tab=Complete Half Yearly: https://invescomutualfund.com/Home# Any disclosure in terms https://invescomutualfund.com/literature-and- of Consolidated Checklist form?tab=Scheme on Standard Observations Scheme specific https://invescomutualfund.com/literature-and- disclosures (as per the form?tab=Scheme prescribed format) Scheme Factsheet https://invescomutualfund.com/literature-and- form?tab=Factsheets XV. How to Apply Application form and Key Information Memorandum may be obtained from Official (Std Obv 35) Points of Acceptance (OPAs) / Investor Service Centres (ISCs) of the AMC or RTA or Distributors or can be downloaded from our website www.invescomutualfund.com. The list of the OPA / ISC are available on our website as well. Application form duly filled and signed should be submitted at the OPA / ISC. The list of OPA / ISCs are available on our website. Please refer to the SAI and Application form for further details and the instructions. Invesco India Nifty Bank Index Fund 8XVI. Where can Application form and Key Information Memorandum may be obtained from Official applications Points of Acceptance (OPAs) / Investor Service Centres (ISCs) of the AMC or RTA or for Distributors or can be downloaded from our website www.invescomutualfund.com. The subscription / list of the OPA / ISC are available on our website as well. redemption / switches be For details on updated list of Official Points of Acceptance investors are requested to call submitted 1800 209 0007 (toll-free) or contact the AMC branches or log on to our website www.invescomutualfund.com. The AMC has the right to designate additional centre of Registrar as the Official Points of Acceptance during the Ongoing Offer Period and change such centres, as it deems fit. Investors can also subscribe/ redeem the Units of the Scheme through NSE MF Invest platform of NSE and BSE StAR MF of BSE and MF Utility facility during ongoing basis. Further, Investors can also subscribe/ redeem / switch the Units and initiate SIP / STP through ONDC Platform by Cybrilla. In addition to subscribing Units through submission of application in physical, investor / unit holder can also subscribe to the Units of the Scheme through our website www.invescomutualfund.com as well as https://mfs.kfintech.com/mfs/, an electronic platform provided by RTA. The facility to transact in the Scheme is also available through mobile application of RTA i.e. ‘KFinKart’. Please refer to the SAI and Application form for further details and the instructions. OPA link: https://invescomutualfund.com/literature-and-form?tab=Scheme Collecting bankers: None It is mandatory for investors to mention in their application /redemption request, their bank name and account number. Cash Investments Currently, the option to invest in the Scheme through payment mode as Cash is not available. The AMC / Trustee to Invesco Mutual Fund reserves the right to change/modify above provisions at a later date. XVII. Specific Not Applicable attribute of the scheme XVIII. Special The Special products / facilities available during NFO and Ongoing basis in the product / Scheme are as follows: facility available 1. Systematic Investment Plan (‘SIP’) during the a. Top up facility NFO and on ongoing basis During New Fund Offer Period, the Scheme offers SIP (through Direct Debit / NACH instructions) and Online/Internet Systematic Investment Plan (‘ISIP’) facility. In case the Unit holder invests through SIP during the New Fund Offer Period, he / she should give one cheque for the first installment and Direct debit / NACH instruction for remaining installments. The date of first cheque should be the date of submission of application (no post-dated cheque will be accepted). The second installment will be processed after 30 days from the date of closure of NFO in case of monthly frequency and in the month of ___, 2026 in case of Quarterly frequency as indicated by the investor. 2. Systematic Transfer Plan (‘STP’) a. Fixed STP b. Flex STP Invesco India Nifty Bank Index Fund 9c. Appreciation STP STP facility is offered during NFO with the first STP being processed on or after ___, 2026 as per the STP frequency/date opted by the investor. STP facility during NFO is not available on Stock Exchange Platforms and other Digital Platforms. Note: The Scheme will act as Source Scheme for Fixed STP and as Target Scheme for Fixed, Flex and Appreciation STP. 3. Transfer of Income Distribution cum Capital Withdrawal (‘IDCW Transfer Plan’) Note: The Scheme will act as Target Scheme. 4. ASBA Facility: The Mutual Fund offers ASBA facility during the NFO of the Scheme. ASBA is an application containing an authorization given by the investor to block the application money in his specified bank account towards the subscription of Units offered during NFO of Scheme. If an investor is applying through ASBA facility, the application money towards the subscription of Units shall be debited from his specified bank account only if his/ her application is selected for allotment of Units. For other terms and conditions, please refer SAI. 5. Online/Internet Systematic Investment Plan (‘ISIP’) facility 6. Inter - Scheme Switching 7. Application via electronic mode 8. Purchase/ SIP / Switch of units through Stock Exchange Infrastructure 9. Transaction through electronic platform 10. National Automated Clearing House (‘NACH’) facility 11. Transactions through Open Network for Digital Commerce (ONDC Network’) by Cybrilla Platform Note: During NFO, switch request from Invesco India - Invesco Global Equity Income Fund of Fund, Invesco India - Invesco Pan European Equity Fund of Fund, Invesco India - Invesco Global Consumer Trends Fund of Fund and Invesco India - Invesco EQQQ NASDAQ-100 ETF Fund of Fund to Invesco India Nifty Bank Index Fund will not be accepted. The following facilities are available only during Ongoing basis: 12. Systematic Investment Plan (‘SIP’) a. Pause facility b. Modify facility 13. Systematic Withdrawal Plan (‘SWP’) a. Fixed Option b. Appreciation Option 14. Event Trigger Plan (‘ETP’) 15. Redemption of units through Stock Exchange Infrastructure 16. Intra - Scheme Switching The details of Frequency, Minimum amount and multiples, Minimum No. of Instalments and Dates for SIP, STP and SWP are as follows: Invesco India Nifty Bank Index Fund 10Minim Special Frequen Minimum Amount um Product / Dates cy and in multiples Instal facilities ments Daily* Rs. 20 and in 60 All business days multiples of Re.1/- SIP Weekly^ Rs. 100 and in 12 Monday to Friday multiples of Re.1/- Monthly Rs. 100 and in 12 Any date except 29th, multiple of Re. 1 30th or 31st of the Quarterly Rs. 300 and in 4 month multiple of Re. 1 Half Rs. 100 and in Not Applicable SIP Top- yearly multiple of Re. 1 up Yearly Any date between 1st to 28th. If falls between Choti SIP Monthly^ Rs. 250 60 29th to 31st, SIP will start from 1st of subsequent month. Daily Rs. 500 and in 12 The instalment will be multiple of Re. 1 processed only if it is a Business Day for source scheme as well as target scheme Weekly Rs. 1,000 and in 6 Monday to Friday Fixed STP multiple of Re. 1 Fortnight Rs. 1,000 and in 6 1st and 16th of each ly multiple of Re. 1 month Monthly Rs. 1,000 and in 6 Any date choice except multiple of Re. 1 29th, 30th & 31st Quarterly Rs. 1,500 and in 4 multiple of Re. 1 Flex STP Monthly Rs. 1,000 and in 6 Any date choice except multiple of Re. 1 29th, 30th & 31st Quarterly Rs. 1,500 and in 4 multiple of Re. 1 Appreciati Monthly Rs. 500 and above 6 Any date choice except on STP Quarterly Rs. 500 and above 4 29th, 30th & 31st Fixed Weekly Rs. 1,000 and in 6 First business day of SWP multiple of Re. 1 the week Monthly Rs. 1,000 and in 6 3rd, 10th, 15th, 20th or multiple of Re. 1 25th of each month Quarterly Rs. 1,500 and in 4 /quarter multiple of Re. 1 Appreciati Weekly Rs. 500 and above 6 First business day of on SWP the week Monthly Rs. 500 and above 6 3rd, 10th, 15th, 20th or Quarterly Rs. 500 and above 4 25th of each month /quarter * Available only through Digital Platforms under Growth Option ^ Available only under Growth Option For further details of above special products / facilities, kindly refer SAI. XIX. Segregated The Scheme contains enabling provisions for creation of segregated portfolio. portfolio/side pocketing For Details, kindly refer SAI. disclosure (Std Obv 54) Invesco India Nifty Bank Index Fund 11XX. Stock lending / The Scheme may engage in securities lending and borrowing in accordance with the short selling framework as specified by SEBI. The Scheme will not engage in short selling. For Details, kindly refer SAI. DUE 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 (MF) 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 were 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 SEBI (MF) Regulationsregulations. (vii) Notwithstanding anything contained in this Scheme Information Document, the provisions of the SEBI (MF) Regulations SEBI (Mutual Funds) Regulations, 1996 and the guidelines there under shall be applicable. (Std Obv 63) (viii) The Trustees have ensured that Invesco India Nifty Bank Index Fund approved by them is a new product offered by Invesco Mutual Fund and is not a minor modification of any existing scheme/fund/product. For Invesco Asset Management (India) Pvt. Ltd. (Investment Manager to Invesco Mutual Fund) Sd/- Suresh Jakhotiya Head - Compliance Place: Mumbai Date: _____________, 2026 Invesco India Nifty Bank Index Fund 12Annexure 1 Equity derivatives of Calculation of cumulative gross exposure underlying securities forming part of the Exposure to equity derivatives of the index itself or its constituent stocks may be index may also be undertaken when equity shares are unavailable, insufficiently available or for available as an rebalancing in case of corporate actions for a temporary period on defensive investment option in considerations. case the underlying security is not The cumulative gross exposure through equity, debt and derivative positions will not available for purchase. exceed 100% of the net assets of the Scheme, in line with the provisions of paragraph 12.24 of the SEBI Master Circular dated June 27, 2024. (Std Obv 17) Illustration: Numerical illustration of the risk when we buy the single-stock future instead of buying the cash equity (because the cash leg is illiquid or frozen due to a corporate action). Situation: Scheme ABC has to buy 2000 shares of stock A (constituent of the scheme). However, due to illiquidity or a corporate action the stock isn’t available in the secondary market. The futures of stock A is trading at a fair price (adjusted of cost of carry) and offers enough liquidity. Assumptions: Date of transaction February 2, 2026 Fair Price of Stock A Rs. 100 Expiry date of Future contract February 26, 2026 Price of Future of Stock A (Feb expiry) Rs. 102 Number of shares of stock A in 1 contract 2000 Value of 1 contract = 102*2000 Rs. 2,04,000 Margin (%) 10% Margin (in Rs) Rs. 20,400 Holding period 10 days On 10th day the future contract was sold, and the underlying stock was bought in the secondary market as it was trading at a fair price and had enough liquidity. Stock A was trading at Rs 105 on February 10, 2026. The financial impact of the position is dependent on the price of futures contract with respect to that of the price of the stock in the cash market on the date of reversal of the trade. That impact is visible in the basis (the difference in the price of future contract and spot price of stock A). Higher basis indicates the difference has widened and vice a versa. On February 2, 2026, the basis between the stock and its future contract was Rs 2. Assuming the same basis the fair price of future of stock should be Rs 107. The various scenarios of the futures price of stock A on February 10, 2026 are as follows: 1. The basis remains constant i.e. Rs 2. 2. The basis expands and the futures of stock A trade more in premium to the spot. 3. The basis narrows to Re 1. 4. The basis falls to zero. 5. The basis becomes negative and the futures of stock A trades in discount to the spot. The P&L arising from these scenarios are illustrated in the following table: Invesco India Nifty Bank Index Fund 13P&L (Basis x No. Change Basis Spot Futures No of stocks Scenario of in value Price Price in lot x no of Lots Basis lots) (in Rs) Basis stays same 2 105 107 1 0 0 Basis widens further 4 105 109 1 2 4000 Basis narrows 1 105 106 1 -1 -2000 Basis becomes zero 0 105 105 1 -2 -4000 Basis turns negative -2 105 103 1 -4 -8000 The risks associated with stock futures include: • Market risk (similar to equity) • Basis risk • Liquidity risk, which may cause mispricing between spot and futures Disclosure relating to extent and manner of participation in derivatives to be provided The Scheme may take an exposure to equity derivatives of constituents of the underlying index for short duration when securities of the index are unavailable, insufficient or for rebalancing at the time of change in index or in case of corporate actions, as permitted subject to rebalancing within 7 calendar days (or as specified by SEBI from time to time). Invesco India Nifty Bank Index Fund 14Annexure 2 Liquidity / The Scheme will offer Units for purchase and redemption at Applicable NAV on all Business listing details Days on an ongoing basis commencing not later than 5 Business Days from the date of allotment. Under normal circumstances, the AMC will transfer redemption or repurchase proceeds within 3 Business Days from the date of acceptance of redemption or repurchase requests at the Official Points of Acceptance. However, in case of exceptional circumstances prescribed by AMFI vide it’s letter no. AMFI/35P/ MEM-COR/ 74 / 2022-23 dated January 16, 2023, in consultation with SEBI, redemption or repurchase proceeds shall be transferred / dispatched to Unitholders within the time frame prescribed for such exceptional circumstances. The Units of the Scheme are not proposed to be listed on any stock exchange. However, the AMC/Trustee reserves the right to list the Units of the Scheme as and when the AMC/Trustee considers it necessary in the interest of Unit holders of the Scheme. NAV The Direct Plan under the Scheme will have a separate NAV. disclosure The AMC will calculate the NAVs of the Scheme on daily basis and prominently disclose the (Std Obv 41 & NAVs of the Scheme under a separate heading on the website of the Fund 42) (www.invescomutualfund.com) and on the website of AMFI (www.amfiindia.com) before 11.00 p.m. on every Business Day. If the NAVs are not available before the commencement of business hours on the following day due to any reason, the Mutual Fund shall issue a press release giving reasons and explaining when the Mutual Fund would be able to publish the NAVs. Further the Mutual Fund / AMC has extended facility of sending latest available NAVs of the Scheme to the Unit holders through SMS upon receiving a specific request in this regard. Also, information regarding NAVs can be obtained by the Unit holders / Investors by calling or visiting the nearest ISC. Computation of NAV: The Net Asset Value (NAV) per Unit under the Scheme will be computed by dividing the net assets of the Scheme by the number of Units outstanding on the valuation day. The Mutual Fund will value its investments according to the Principle of fair valuation as specified in Schedule VIII of the SEBI (MF) Regulations, or such norms as may be specified by SEBI from time to time. Illustration of computation of NAV: The computation of NAV per unit using various components is explained as follows: Particulars Amount in Rs. Market or Fair Value of Scheme’s Investments ……(A) 10,00,00,000.00 Add: Current Assets including Accrued Income …..(B) 75,34,345.00 Less: Current Liabilities and Provisions …………..(C) (30,00,000.00) Net Assets (A+B-C) 10,45,34,345.00 No. of Units outstanding under Scheme on the Valuation Day: 10,000,000. The NAV per unit will be computed as follows: 10,45,34,345.00 / 10,000,000 = Rs. 10.4345 p.u. (rounded off to four decimals). Methodology for calculation of sale and re-purchase price of the units: Ongoing price for subscription (purchase) / switch-in (from other schemes/plans of the mutual fund) by investors. Invesco India Nifty Bank Index Fund 15The Purchase Price of Units is the price at which an investor can subscribe /purchase Units of the Scheme. During the continuous offer of the Scheme, the Units will be available at the Applicable NAV. Pursuant to Para 10.4.1.a of SEBI Master Circular dated June 27, 2024, there is no entry load for purchase of Units of the Scheme. Accordingly, Purchase Price will be equal to Applicable NAV. Example: The applicable NAV of the Scheme is Rs. 11.00 p.u. Since Entry load is not applicable, the sale / subscription price will be calculated as follows: Sale / Subscription Price = Applicable NAV*(1+ Entry Load) = Rs. 11*(1+0) = Rs. 11.00*1 = Rs.11.00 The investors should also note that stamp duty at the applicable rate will be levied on applicable transactions i.e. purchase, switch-in, IDCW reinvestment, instalment of Systematic Investment Plan, Systematic Transfer Plan. Accordingly, pursuant to levy of stamp duty, the number of units allotted will be lower to that extent. For more details & impact of stamp duty on number of units allotted, please refer section Stamp Duty. Ongoing price for redemption (sale) / switch outs (to other schemes/plans of the Mutual Fund) by investors Ongoing price for redemption /switch out (to other schemes/plans of the Mutual Fund) is price which a Unit holder will receive for redemption/switch-outs. During the continuous offer of the Scheme, the Unit holder can redeem the units at applicable NAV, subject to payment of Exit Load, if any. It will be calculated as follows: Redemption Price = Applicable NAV*(1-Exit Load, if any) Example 1: The applicable NAV of the Scheme is Rs. 11.00 p.u. If the applicable Exit Load at the time of investments is 1%, then the repurchase / redemption price will be calculated as follows: = Rs. 11.00*(1-0.01) = Rs.11.00*0.99 = Rs. 10.89 Example 2: The applicable NAV of the Scheme is Rs. 11.00 p.u. If the applicable Exit Load at the time of investment is Nil, then the repurchase / redemption price will be calculated as follows: Repurchase / Redemption Price = Applicable NAV*(1-Exit Load) = Rs. 11.00*(1-0) = Rs.11.00*1 = Rs. 11.00 The securities transaction tax levied under the Income-tax Act, 1961 at the applicable rate on the amount of redemption will be reduced from the amount of redemption. Applicable The applicable timelines for dispatch / transfer of redemption proceeds are as follows: timelines Dispatch (Transfer) of redemption proceeds - within 3 working days from the date of acceptance of redemption or repurchase requests at the Official Points of Acceptance. However, in case of exceptional circumstances prescribed by AMFI vide it’s letter no. AMFI/35P/ MEM-COR/ 74 / 2022-23 dated January 16, 2023, in consultation with SEBI, redemption or repurchase proceeds shall be transferred / dispatched to Unitholders within the time frame prescribed for such exceptional circumstances. Invesco India Nifty Bank Index Fund 16Breakup of These are the fees and expenses for operating the Scheme. These expenses include investment Annual management and advisory fee charged by the AMC, Registrar and Transfer Agents’ fee, Scheme marketing and selling costs etc. as given in the table below: Recurring expenses The AMC has estimated that upto 1.00% of the daily net assets of the Scheme will be charged to the Scheme as expenses. For the actual current expenses being charged, the investor should refer to the website of the Fund. Particulars % of daily Net Assets (Estimated p.a.) Investment Management & Advisory Fee Fees & Expenses of Trustees Audit Fees Custodian Fees Registrar & Transfer Agent Fees including cost of providing account statement / IDCW / redemption cheques / warrants Marketing & Selling Expenses including Agents Commission* Costs related to investor communications Upto 1.00 Listing Fees License Fees for obtaining the license for the Underlying Index Costs of fund transfer from location to location Cost of Statutory Advertisements Cost towards investor education & awareness (5% of total TER charged to the Scheme, subject to maximum of 0.5 bps of AuM) (Std Obv 44) Payment towards brokerage & transaction cost over and above 12 bps and 5 bps for cash and derivative market trades respectively Goods & Services Tax on expenses other than investment and advisory fees** Goods & Services Tax on brokerage and transaction cost Maximum Total expenses ratio (TER) permissible under Regulation Upto 1.00 52 (6)(b) Additional expenses under Regulations 52(6A)(c)# Upto 0.05 #these expenses will not be charged if exit load is not levied / not applicable to the Scheme. 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 a Regular Plan. Commission and distribution expenses will not be charged to the Direct Plan. Further, Direct Plan under the scheme will have a separate NAV. * For payment of Agents Commission, MF / AMC has adopted full trail model of commission without payment of any upfront commission or upfronting of any trail commission, directly or indirectly, in cash or kind, through sponsorships, or any other route. **Goods & Services Tax on investment and advisory fees will be in addition to maximum limit as mentioned above. The expenses to the scheme can be charged as Investment Management and Advisory Fees under Regulation 52 (2) and the various sub-heads of recurring expenses mentioned under Regulation 52 (4) of SEBI (MF) Regulations. Thus, there shall be no internal sub-limits within the expense ratio for expense heads mentioned under Regulation 52 (2) and (4) respectively. Further, the additional expenses under Regulation 52(6A)(c) shall also be incurred towards any of these expense heads. The purpose of the above table is to assist the investor in understanding various costs and expenses that an investor in the Scheme will bear directly or indirectly. These estimates have been made in good faith as per the information available with AMC based on past experience and are subject to change inter-se. The total recurring expenses that can be charged to the Scheme will be subject to limits prescribed from time to time under the SEBI (MF) Regulations. Invesco India Nifty Bank Index Fund 17Annual recurring expenses including investment management and advisory fees that can be charged to the Scheme shall be subject to limit prescribed by Regulation 52 of the SEBI (MF) Regulations, as amended from time to time, which is presently 1.00% of daily net assets of the Scheme. In addition to TER within the limits specified under Rregulation 52 (6) of the SEBI (MF) Regulations, the AMC may charge expenses not exceeding 0.05% of daily net assets of the scheme as permitted under Regulation 52 (6A) (c), towards investment & advisory fees as specified under regulation 52(2) of the SEBI (MF) Regulations and/or towards recurring expenses as specified under 52(4) of the SEBI (MF) Regulations. However, such additional expenses will not be charged if exit load is not levied / not applicable to the Scheme. Additional Incentives to distributors for onboarding new individual investors from B-30 cities and women investors: (Std Obv 47) In line with the provisions of SEBI circular dated November 27, 2025, the AMC shall pay additional commission in the following manner: 1. Additional commission is payable to distributors for onboarding new eligible investors as follows: a. New individual investors (new PAN) from B-30 cities at the mutual fund industry level; b. New women individual investors (new PAN) from both Top 30 and B-30 cities. 2. The structure of additional commission will be as follows: • Lumpsum Investments: 1% of amount of the first application subject to a maximum of ₹2,000, provided the investor remains invested for a minimum period of one year. • Systematic Investment Plan, 1% of the total investment made during the first year, subject to a maximum of ₹2,000. 3. Additional distribution commission will be paid from the 2 basis points on daily net assets, mandated to be set apart annually by AMCs for investor education, awareness and financial inclusion initiatives and will be subject to adequate claw back provisions. 4. The additional commission will be in addition to the existing trail commission paid to the distributor from the Scheme. 5. Distributor will be eligible to receive additional commission for mobilizing investments from new women investors from Top-30 cities and in cases where the commission for new investments from B-30 cities has not been claimed for the same women investors / investment. Dual incentives for the same investor / investment will not be permitted. 6. Payment of additional commission will be applicable as per stipulated timelines and will subject to implementation standards as may be prescribed by AMFI via email dated December 27, 2025. Brokerage and Transaction Cost In addition to limits specified in regulation 52 (6) of the SEBI (MF) Regulations, brokerage and transaction costs incurred for the purpose of execution of trade not exceeding 0.12% of value of trade in case of cash market transaction and 0.05% of value of trade in case of derivative transactions (inclusive of Goods & Services Tax) will be charged. Any payment towards brokerage and transaction cost for execution of trade, over and above the said limit of 0.12% for cash market transactions and 0.05% for derivatives transactions may be charged to the scheme within the maximum limit of TER as prescribed under regulation 52 of the SEBI (MF) Regulations. The total expenses of the Scheme including the Investment Management and Advisory Fee shall not exceed the limits stated in Regulation 52 of the SEBI (MF) Regulations. 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 necessarily be paid from the Scheme only within the regulatory limits and not from the books of the AMC, its Associate, Sponsor, Trustee or any other entity through any route. Invesco India Nifty Bank Index Fund 18However, expenses that are very small in value but high in volume may be paid out of AMC’s books at actuals or not exceeding 2 bps of respective Scheme AUM, whichever is lower. A list of such miscellaneous expenses will be as provided by AMFI in consultation with SEBI. The Fund will update the current expense ratios on its website atleast three working days prior to the effective date of the change. The investors can refer to https://www.invescomutualfund.com/about-us?tab=Statutory for Total Expense Ratio (TER) details. Additionally, the Fund will disclose the Total Expense Ratio (TER) of the Scheme on daily basis on the website of AMFI (www.amfiindia.com). Further, any change in the base TER (i.e. TER 52 (6A) (c) of SEBI (MF) Regulations , 1996 and Goods & Services Tax on investment and advisory fees) in comparison to previous base TER charged to the Scheme/Plan shall be communicated to investors of the Scheme / Plan through notice via email or SMS and will be uploaded on the website (https://www.invescomutualfund.com/about-us?tab=Statutory) at least three working days prior to effecting such change. Illustration of impact of expense ratio on Scheme’s returns is as follows: (Std Obv 45) Particulars Direct Plan Regular Plan Investment Value (Rs.) 10,00,000.00 10,00,000.00 Annualized Gross Return (%) 10.00 10.00 Annual Recurring Expenses (%) 0.80 1.00 Gross Appreciation for the day @ 10% (Rs.) 273.97 273.97 Expense Amount for the day (Rs.) 21.92 27.40 Net Appreciation for the day (Rs.) 252.05 246.57 Return (Net of Expenses) for the day in % (Annualized) 9.20 9.00 Note: The above is just an illustration to explain the impact of the expense ratio on the performance of the Scheme. The actual returns generated by the Scheme will change from time to time. The Scheme is a new scheme, and the below details will be available after the Scheme is constitutedlaunched: TER for last six months - https://www.invescomutualfund.com/aboutus?tab=Statutory&active=ExpenseRatioDisclosure Factsheet - https://invescomutualfund.com/literature-and-form?tab=Factsheets Definitions For the meaning of words, expressions and abbreviations used in this Scheme Information Document, interpretations, please click on the functional website Link given below: https://www.invescomutualfund.com/literature-and-form?tab=Scheme Risk factors Scheme Specific Risk factors: The Scheme is subject to the specific risks that may adversely affect the Scheme’s NAV, return (Std Obv 8) and / or ability to meet its investment objective. The specific risk factors related to the Scheme include, but are not limited to the following: Passive Investments: The Scheme is passively managed Scheme. As per the asset allocation pattern, the scheme proposes to invest not less than 95% of the net assets in the securities of the Underlying Index in the same proportion. Performance of the Underlying Index will have a direct bearing on the performance of the Scheme. The Scheme invests in securities which are constituents of its underlying Index regardless of its investment merit, research, without taking a view of the market and without adopting any defensive measures. The AMC does not attempt to individually select securities or take defensive positions in declining markets. Invesco India Nifty Bank Index Fund 19The decision of the Fund Manager to execute trades including rebalancing required will be purely driven by the inflows and outflows in the Scheme and composition of the Underlying Index. Further, it is pertinent to note that there is no element of research recommendations involved before the execution of trades in the Scheme. Sector Risk: The Scheme restricts its investments only in the Securities of the underlying index which represents banking sector and will therefore be subject to the risks associated with such concentration. Banking index funds are highly sensitive to interest rate changes, economic cycles, and regul atory policies affecting the banking industry. The banking sector, under certain market conditions, could underperform returns from Securities included in a broad market equity index or other asset classes. Also, the number of stocks in Nifty Bank index is low and hence the concentration on a few large cap stocks could be significantly high. Due to such sector and stock specific concentration, the Scheme could be exposed to higher levels of volatility and market risk that would generally be the case in a more diverse fund portfolio of equity Securities. Tracking Error and Tracking Difference Risk: (Std Obv 10) “Tracking Error” is defined as the annualized standard deviation of the difference in daily returns between the underlying Index and NAV of Scheme. “Tracking Difference” is defined as the annualized difference of daily returns between the index and the NAV of Scheme. The Fund Manager may not be able to invest the entire corpus of the Scheme in securities exactly in the same proportion as in the underlying Index due to certain factors such as rounding off, fees and expenses of the Scheme, changes to the underlying Index and regulatory policies which may affect AMC’s ability to achieve close correlation with the Underlying Index. The Scheme’s returns may therefore deviate from those of its Underlying Index. Tracking Error / Tracking Difference may arise due to the following reasons: • Expenditure incurred by the Scheme. • The holding of a cash position and accrued income prior to distribution of income and payment of accrued expenses. The Scheme may not be invested at all times as it may keep a portion of the Scheme in cash to meet redemptions or for corporate actions. • Securities trading may halt temporarily due to circuit filters. • Corporate actions such as debenture or warrant conversion, rights, merger, change in constituents etc. • Rounding off of quantity of shares in Underlying Index. • Dividend received from underlying securities. • Disinvestments by Scheme to meet redemptions, recurring expenses, etc. • Execution of large buy / sell orders • Transaction cost (including taxes and insurance premium), recurring expenses and other expenses, such as but not limited to brokerage, custody, trustee and investment management fees • Realization of Unit holders’ funds • Index providers may either exclude or include new scrips in their periodic review of the scrips that comprise the underlying index. In such an event, the Scheme will try to reallocate its portfolio but the available investment/reinvestment opportunity may not permit absolute mirroring immediately. • The Scheme may not be able to acquire or sell the desired number of securities due to conditions prevailing in the securities market, such as, but not restricted to: circuit filters in the securities, liquidity and volatility in security prices. • The Index reflects the prices of securities at a point in time, which is the price at close of business day on Bombay Stock Exchange (BSE) / National Stock Exchange of India Limited (NSE). The Scheme, however, may at times trade these securities at different points in time during the trading session and therefore the prices at which the Plan trade may not be identical to the closing price of each scrip on that day on the BSE / NSE. In addition, the Scheme may opt to trade the same securities on different exchanges due to price or liquidity factors, which may also result in traded prices being at variance, from BSE / NSE closing prices. • In case of investments in derivatives like index futures, the risk reward would be similar to investments in portfolio of shares representing an index. However, there may be a cost Invesco India Nifty Bank Index Fund 20attached to buying an index future. Further, there could be an element of settlement risk, which could be different from the risk in settling physical shares and there is a risk attached to the liquidity and the depth of the index futures market as it is relatively new market. The tracking error i.e., the annualized standard deviation of the difference in daily returns between the underlying index or goods and the NAV of the Scheme based on past one year rolling data shall not exceed 2%. In case of circumstances like corporate actions, rights issue, dividends received from underlying securities, market events like circuit filters in securities or in case of abnormal market conditions, which are beyond the control of the AMCs, the tracking error may exceed 2% and the same shall be brought to the notice of Trustees. However, the Fund will endeavor to limit the tracking error within 2% limits. There can be no assurance or guarantee that the Scheme will achieve any particular level of tracking error relative to performance of the Index. The Scheme existence for a period of less than one year, the annualized standard deviation shall be calculated based on available data. Impact on Stock Liquidity in case of Circuit Filter In case of Subscription/inflows: The Scheme shall buy stocks as per underlying constituents wherever there is no circuit. In case of Circuit on any stock(s) in the index, the Scheme shall 1. Hold cash for stock(s) on circuit at the latest available price on the stock exchange when the circuit was triggered. 2. Buy the stock(s) immediately when circuit is open. This may impact performance and result in tracking error. In case of Redemptions/ Outflows: The Scheme shall sell stocks as per underlying constituents wherever there is no circuit. In case of circuit on Stock(s) in the index, the Scheme shall: 1. Pay from cash or cash equivalent or create cash to pay for stocks on circuit at the latest available price on the stock exchange when the circuit was triggered by selling other stocks which may impact performance and result in tracking error; 2. Sell stock immediately when circuit is open and re-balance portfolio which may impact performance and result in tracking error. Sector Risk: The Scheme restricts its investments only in the Securities of the underlying index which represents banking sector and will therefore be subject to the risks associated with such concentration. Banking index funds are highly sensitive to interest rate changes, economic cycles, and regulatory policies affecting the banking industry. The banking sector, under certain market conditions, could underperform returns from Securities included in a broad market equity index or other asset classes. Also, the number of stocks in Nifty Bank index is low and hence the concentration on a few large cap stocks could be significantly high. Due to such sector and stock specific concentration, the Scheme could be exposed to higher levels of volatility and market risk that would generally be the case in a more diverse fund portfolio of equity Securities. • Risk associated with Equity and Equity Related Instruments: Equity and Equity Related Instruments by nature are volatile and prone to price fluctuations on a daily basis due to macro and micro economic factors. The value of Equity and Equity Related Instruments may fluctuate due to factors affecting the securities markets such as volume and volatility in the capital markets, interest rates, currency exchange rates, changes in law/policies of the Government, taxation laws, political, economic or other developments, which may have an adverse impact on individual securities, a specific sector or all sectors. Consequently, the NAV of the Units issued under the Scheme may be adversely affected. Further, the Equity and Equity Related Instruments are risk capital and are subordinate in the right of payment to other securities including debt securities. Equity and Equity Related Instruments listed on the stock exchange carry lower liquidity risk, however, the Scheme’s ability to sell these investments is limited by the overall trading volume on the stock exchanges. In certain cases, settlement periods may be extended significantly by unforeseen circumstances. The inability of the Scheme to make intended securities purchases due to settlement problems could cause the Scheme to miss certain investment opportunities. Similarly, the inability to sell securities held in the Scheme's portfolio may result, at times, in potential losses to the Scheme, should there be a subsequent decline in the value of securities held in the Scheme's portfolio. The Scheme would invest in the securities which are constituents of underlying Index in the same proportion Invesco India Nifty Bank Index Fund 21as the securities have in the underlying Index. Hence, the risk associated with the corresponding underlying Index would be applicable to the Scheme. • Risk associated with Fixed Income and Money Market Instruments: Interest - Rate Risk Fixed Income and Money Market Instruments run interest-rate risk. Generally, when interest rates rise, prices of existing fixed income securities fall and when interest rate falls, the prices increase. The extent of rise or fall in the price is a function of existing coupon, days to maturity, increase or decrease in the level of interest, credit quality, demand and supply. However, in case of Government securities since credit risk remains zero, their prices are influenced by the movement in interest rates in the financial system. Credit Risk Credit risk or default risk refers to the risk that the issuer of a fixed income security may default on interest payment or even in paying back the principal amount on maturity. Even where no default occurs, the price of a security may be affected because of change in the credit rating of the issuer/instrument and the price of a security goes down if the credit rating agency downgrades the rating of the issuer. In case of Government securities, there is minimal credit risk to that extent. Liquidity or Marketability Risk This refers to the ease with which a security can be sold at or near to its valuation i.e. yield-to maturity (YTM). The primary measure of liquidity risk is the spread between the bid price and the offer price quoted by a dealer. Securities which are not quoted on the stock exchange(s) may be illiquid and can carry higher liquidity risk in comparison with securities which are listed on the stock exchange(s) and offer exit option to the investor including put option. Re-investment Risk This refers to the interest rate risk at which the intermediate cash flows received from the securities in the Scheme including maturity proceeds are reinvested. Investments in fixed income securities may carry reinvestment risk as interest rates prevailing on the interest or maturity due dates may differ from the original coupon of the debt security. Consequently, the proceeds may get invested at a lower rate. Risks associated with Segregated Portfolio a. Investor holding units of segregated portfolio may not be able to liquidate their holding till the time recovery of money from the issuer. b. Security(ies) held in segregated portfolio may not realize any value. c. Listing of units of segregated portfolio in recognized stock exchange does not necessarily guarantee their liquidity. There may not be active trading of units in the stock market. Further trading price of units on the stock market may be significantly lower than the prevailing NAV. • Risk Factor associated with investing in Securities Segment and Tri-party Repo trade settlement Clearing Corporation of India Ltd. (‘CCIL’) is providing clearing and settlement services, for Triparty Repo trades in Government Securities, under its Securities Segment. CCIL would act as a Central Counterparty to all the borrow and lend Triparty Repo trades received by it for settlement. CCIL would also be performing the role responsibilities of Triparty Repo Agent, in terms of Repurchase transactions (Repo) (Reserve Bank) Directions, 2018 as amended from time to time. CCIL would settle the Triparty Repo trades, in terms of its Securities Segment Regulations. The funds settlement of members is achieved by multilateral netting of the funds position in Triparty Repo with the funds position in Outright and Market Repo and settling in the books of RBI for members who maintain an RBI Current Account. In respect of other members, funds settlement is achieved in the books of Settlement Bank. Securities settlement for Triparty Repo trades shall be achieved in the Gilt Account of the Member maintained with CCIL. Securities obligation for outright and market repo trades shall be settled in the SGL / CSGL account of the Member with RBI. Invesco India Nifty Bank Index Fund 22Invesco Mutual Fund is a member of securities segment and Tri-party Repo trade settlement of the CCIL. Since all transactions of the Fund in government securities and in Tri-party Repo trades are settled centrally through the infrastructure and settlement systems provided by CCIL, it reduces the settlement and counterparty risks considerably for transactions in the said segments. To mitigate the potential losses arising in case any member defaults in settling the transactions routed through CCIL, CCIL maintains a Default Fund. CCIL shall maintain two separate Default Funds in respect of its securities segment, one to meet the losses airing out of any default by its members from outright and repo trades and other for meeting losses arising out of any default by its members from Triparty Repo trades. In case any clearing member fails to honor his settlement obligations, the Default Fund is utilized to complete the settlement applying the Default Waterfall Sequence. As per the said waterfall mechanism, after the defaulter’s margins and defaulter’s contribution to default fund have been appropriated, CCIL’s contribution is used to meet the losses. Post utilization of CCIL’s contribution, if there is still a loss to be met, then contribution of non-defaulting members to Default Fund is utilized to meet the said loss. The Scheme is subject to the risk of losing initial margin and contribution to Default Fund in the event of failure of any settlement obligation. Further the Scheme’s contribution is allowed to be used to meet the residual loss in case of default by the other clearing member (the defaulting member). Further, CCIL periodically prescribes a list of securities eligible for contribution as collaterals by members. Presently, all Central Government Securities and Treasury Bills are accepted as collaterals by CCIL. The above risk factor may undergo a change in case the CCIL notifies securities other than Government of India Securities as eligible for contributions as collateral. • Risks associated with investing in Derivatives (Std Obv 28) Derivative products are leveraged instruments and can provide disproportionate gains as well as disproportionate losses to the investor. Execution of such strategies depends upon the ability of the fund manager to identify such opportunities. Identification and execution of the strategies to be pursued by the fund manager involve uncertainty and decision of fund manager may not always be profitable. No assurance can be given that the fund manager will be able to identify or execute such strategies. The risks associated with the use of derivatives are different from or possibly greater than the risks associated with investing directly in securities and other traditional investments. The use of a derivative requires an understanding not only of the underlying instrument but also of the derivative itself. Derivatives require the maintenance of adequate controls to monitor the transactions entered into, the ability to assess the risk that a derivative adds to the portfolio and the ability to forecast price or interest rate movements correctly. Other risks include risk of mispricing or improper valuation and the inability of the derivative to correlate perfectly with underlying assets, rates and indices, illiquidity risk whereby the Scheme may not be able to sell or purchase derivative quickly enough at a fair price. • Risks associated with Securities Lending As with other modes of extensions of credit, there are risks inherent to securities lending. During the period the security is lent, the Scheme may not be able to sell such security and in turn cannot protect from the falling market price of the said security. Under the current securities lending and borrowing mechanism, the Scheme can call back the securities lent any time before the maturity date of securities lending contract. However, this will be again the function of liquidity in the market and if there are no lenders in the specified security, the Scheme may not be able to call back the security and in the process, the Scheme will be exposed to price volatility. Moreover, the fees paid for calling back the security may be more than the lending fees earned by Scheme at the time of lending the said security and this could result in loss to the Scheme. Also, during the period the security is lent, the Scheme will not be able to exercise the voting rights attached to the security as the security will not be registered in the name of the Scheme in the records of the Depository/issuer. Invesco India Nifty Bank Index Fund 23Risk Mitigation Measures: (Std Obv 9) Type of Risk Risk Mitigation Measures Volatility The Scheme is a passively managed scheme and hence volatility risk will be less as compared to actively managed schemes. Concentration The Scheme will invest in securities which are constituents of underlying Index in the same proportion as the securities have in the underlying Index. Hence, concentration risk will be the same as that of underlying index, subject to tracking error. Liquidity Stocks in the underlying index are selected by applying liquidity as one of the criteria and hence the portfolio of NIFTY Bank Index is reasonably liquid. The index is rebalanced based on certain criteria after which certain illiquid stocks are replaced by more liquid stocks. The fund manager makes changes to the portfolio accordingly. The Scheme 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 stocks. The Risk Mitigation strategy revolves around reducing the tracking error to the least possible through regular rebalancing of the portfolio, taking into account the change in weights of stocks in the Underlying Index as well as the incremental inflows into / redemptions from the Scheme. Index About Nifty Bank Index (TRI) methodology The Nifty Bank Index comprises of the most liquid and large Indian Banking stocks. It provides investors and market intermediaries a benchmark that captures the capital market performance of the Indian banks. The Index comprises of maximum 14 companies listed on National Stock Exchange of India (NSE). Index Eligibility Criteria for Selection of Constituent Stocks & Methodology: I. Companies should form part of Nifty 500 at the time of review. In case, the number of eligible stocks representing a particular sector within Nifty 500 falls below 10, then deficit number of stocks shall be selected from the universe of stocks ranked within top 800 based on both average daily turnover and average daily full market capitalisation based on previous six months period data used for index rebalancing of Nifty 500. II. Companies should form a part of the Banking sector. III. The company's trading frequency should be at least 90% in the last six months. IV. The Company should have a minimum listing history of 1 month as on the cutoff date. V. Preference is given to companies that are allowed to trade in F&O segment to be constituent of the index. VI. Final selection of 14 companies shall be done based on the free-float market capitalization of the companies. Index Re-Balancing: Index is re-balanced on semi-annual basis. The cut-off date is January 31 and July 31 of each year, i.e. For semi-annual review of indices, average data for six months ending the cut-off date is considered. Four weeks prior notice is given to market from the date of change. About the Index Service provider: NSE Indices Limited (formerly known as India Index Services & Products Ltd. - IISL), a subsidiary of NSE, provides a variety of indices and index related services for the capital markets. The company focuses on the index as a core product. The company owns and manages a portfolio of indices under the Nifty brand of NSE, including the flagship index, the Nifty 50. Nifty equity indices comprise of broad-based benchmark indices, sectoral indices, strategy indices, thematic indices and customised indices. NSE Indices Limited also maintains fixed income indices based on Government of India securities, corporate bonds, money market instruments and hybrid indices. Many investment products based on Nifty indices have been developed within India and abroad. These include index based derivatives traded on NSE and NSE International Exchange IFSC Limited (NSE IX) and a number of index funds and exchange traded funds. The flagship 'Nifty 50' index is widely tracked and traded as the Invesco India Nifty Bank Index Fund 24benchmark for Indian Capital Markets. For more information, please visit: www.niftyindices.com Constituent details & Impact cost of the Constituents: Weightage (%) as on Impact Cost as on Constituent January 30, 2026 December 31, 2025 AU Small Finance Bank Ltd. 3.76 0.03 Axis Bank Ltd. 10.05 0.02 Bank of Baroda 3.86 0.02 Canara Bank 3.35 0.02 Federal Bank Ltd. 5.02 0.02 HDFC Bank Ltd. 22.02 0.01 ICICI Bank Ltd. 18.18 0.01 IDFC First Bank Ltd. 3.78 0.03 IndusInd Bank Ltd. 4.15 0.02 Kotak Mahindra Bank Ltd. 8.85 0.01 Punjab National Bank 3.16 0.02 State Bank of India 10.42 0.01 Union Bank of India 1.69 0.03 Yes Bank Ltd. 1.71 0.03 List of official List of Official Points of acceptance / investor service centres is available at the following link: points of https://www.invescomutualfund.com/literature-and-form?tab=Scheme acceptance Penalties, Please click on the link below to access the real time data on Penalties, Pending Litigations or Pending proceeding etc.: Litigation or Proceedings, https://www.invescomutualfund.com/literature-and-form?tab=Scheme Findings of Inspections or Investigations for which action may have been taken or is in the process of being taken by any regulatory authority (Std Obv 49 & 50) Investor Contact details for general service requests: services For AMC For RTA Invesco Asset Management (India) Pvt. Ltd. KFin Technologies Ltd. 2101-A, A Wing, 21st Floor, Marathon Karvy Selenium Tower B, Plot No 31 & 32, Futurex, N. M. Joshi Marg, Gachibowli, Financial District, Lower Parel, Mumbai - 400 013 Nanakramguda, Serilingampally, Tel: +91 22 67310000 Hyderabad - 500 032 Fax: +91 22 23019422 Tel No.: 1800 309 4034 E-mail: mfservices@invescoindia.com E-mail: investorsupport.mfs@kfintech.com Contact details for complaint resolution: Investors can contact at the addresses given above for complaint resolution. They can also address their complaints to Mr. Surinder Singh Negi - Director & Head - Operations and Customer Services at the address of AMC given above. Invesco India Nifty Bank Index Fund 25Further, investors may also approach SEBI for redressal of their complaints / grievances. Investors may lodge their complaints through SCORES (SEBI Complaints Redress System - https://scores.sebi.gov.in) or Online Dispute Resolution Portal (“ODR Portal”) (https://smartodr.in/login) to resolve the grievances through online conciliation and online arbitration. For details, please refer to SAI. Portfolio The Mutual Fund / AMC shall disclose portfolio (along with ISIN) of the Scheme on the Disclosure website of Mutual Fund (www.invescomutualfund.com) and on the website of AMFI (www.amfiindia.com) in a user-friendly and downloadable spreadsheet format as per the timelines given below: Particulars Timeline Link to access the portfolio Monthly within 10 days AMC: Portfolio (as on from the close https://www.invescomutualfund.com/literature- the last day of of each month and-form?tab=Complete the month) AMFI: https://www.amfiindia.com/online-center/portfolio- disclosure Half Yearly Within 10 days AMC: Portfolio (as on of each half https://www.invescomutualfund.com/literature- 31st March & year and-form?tab=HalfYearlyHoldings 30th September) AMFI: https://www.amfiindia.com/online-center/portfolio- disclosure For further details, kindly refer SAI. Portfolio Turnover Rate and Policy: Portfolio Turnover Ratio of the Scheme: The Scheme is a new scheme, and the details will be available after the Scheme is constitutedlaunched. Portfolio Turnover: The Scheme is a passively managed Scheme and the Fund Manager will generally follow fully invested approach. The Scheme being an open ended scheme, it is expected that there would be a number of subscriptions and redemptions on a daily basis s. Generally, portfolio turnover would depend upon rebalancing of the portfolio due to change in composition of underlying Index (as a result of maintenance of Index by NSE Indices) or due to corporate actions in the constituents of Nifty Bank Index. The fund manager will endeavour to optimize portfolio turnover to maximize gains and minimize risks keeping in mind the cost associated with it. However, it is difficult to estimate with any reasonable measure of accuracy, the likely turnover in the portfolio of the Scheme. Detailed This section is not applicable as this scheme is the first scheme under Equity Index Fund comparative category. table of the existing schemes of AMC Scheme Not applicable, since the scheme is yet to be launched. performance Invesco India Nifty Bank Index Fund 26Periodic Disclosures Portfolio The Mutual Fund / AMC shall disclose portfolio (along with ISIN) of the such as Half disclosures Scheme on the website of Mutual Fund (www.invescomutualfund.com) and yearly on the website of AMFI (www.amfiindia.com) in a user-friendly and disclosures, downloadable spreadsheet format as per the timelines given below: half yearly results, annual Particulars Timeline Link to access the portfolio report Monthly within 10 days AMC: Portfolio (as on from the close https://www.invescomutualfund.com/l the last day of of each month erature-and-form?tab=Complete the month) AMFI: https://www.amfiindia.com/online- center/portfolio-disclosure Half Yearly Within 10 days AMC: Portfolio (as on of each half https://www.invescomutualfund.com/l 31st March & year erature-and- 30th September) form?tab=HalfYearlyHoldings AMFI: https://www.amfiindia.com/online- center/portfolio-disclosure For further details, kindly refer SAI. Half yearly The soft copy of unaudited half yearly financial results of the Scheme as on results March 31 and September 30, each year, will be hosted on the website of the Mutual Fund (www.invescomutualfund.com) and on AMFI website (www.amfiindia.com) within one month from the close of each half year (i.e. on 31st March and on 30th September). The link to access unaudited half yearly scheme financials is as follows: AMC https://www.invescomutualfund.com/about- Website us?tab=Financials AMFI https://www.amfiindia.com/otherdata/accounts Website For further details, kindly refer SAI. Annual The scheme wise annual report and / or abridged summary thereof shall be Report hosted on the website of the Mutual Fund (www.invescomutualfund.com) and on AMFI website (www.amfiindia.com) within four months (or such other period as may be specified by SEBI from time to time) from the date of closure of the relevant accounting year (i.e. 31st March each year). The link to access Scheme Annual Report Is as follows: AMC https://www.invescomutualfund.com/about- Website us?tab=Financials AMFI https://www.amfiindia.com/otherdata/accounts Website For further details, kindly refer SAI. Disclosure of The Risk-o-meter shall have following six levels of risk: Risk-o-Meter 1. Low Risk 2. Low to Moderate Risk (Std Obv 38) 3. Moderate Risk 4. Moderately High Risk 5. High Risk and 6. Very High Risk Risk-o-meter disclosed in the product label of the Scheme is based on the Scheme portfolio as on September 30, 2025. The AMC will evaluate the Invesco India Nifty Bank Index Fund 27Risk-o-Meter on a monthly basis and shall disclose the same along with the portfolio disclosure within 10 days from the close of each month on our website www.invescomutualfund.com and on the website of AMFI (www.amfiindia.com). Further on an annual basis, the AMC shall disclose the risk level of schemes along with number of times the risk level has changed over the year on our website www.invescomutualfund.com and on the website of AMFI (www.amfiindia.com). Any change in the risk-o-meter will be communicated by way of Notice- cum-Addendum uploaded on website of the Mutual Fund (www.invescomutualfund.com) and by way of an email / SMS to the Unit holders of the Scheme. Scheme The AMC has provided on its website a scheme summary document which Summary contains details of all the Schemes viz. Scheme features, Fund Manager Document details, investment details, investment objective, expense ratios, portfolio (Point 69 of details, etc. Scheme summary document is uploaded on the websites of Policy AMC, AMFI and stock exchanges in 3 data formats i.e. PDF, Spreadsheet Related and a machine readable format (either JSON or XML). Scheme summary emails issued document shall be updated by the AMCs on a monthly basis i.e. by 15th of by SEBI every month or within 5 working days from the date of change or Master modification in the scheme information. Circular dated June 27, 2024) (Std Obv 38) Disclosures • The Tracking Error based on the past one year rolling data will be pursuant to disclosed on a daily basis on the website of the AMC and AMFI. (Std para 3.6 of Obv 39) SEBI Master • The Tracking Difference will be disclosed on the website of the AMC Circular and AMFI on monthly basis for tenures 1 year, 3 year, 5 year, 10 year dated June and since the date of allotment of units of the Scheme. (Std Obv 39) 27, 2024 • Change in constituents of Nifty Bank Index shall be disclosed on the website of AMC on the day of change. • While disclosing the portfolio of the Scheme on monthly basis, the name and exposure to top 7 issuers and stocks, top 7 groups and top 4 sectors as a percentage of NAV of the scheme shall also be disclosed. Scheme https://invescomutualfund.com/literature-and-form?tab=Factsheets factsheet Scheme Please refer to the section ‘Scheme specific disclosures’. specific disclosures Scheme Specific Disclosures: Portfolio Rebalancing due to Short Term Defensive Consideration: (Std Obv 23) rebalancing 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.b. of SEBI Master Circular dated June 27, 2024 and the fund manager will rebalance the portfolio within 7 calendar days from the date of deviation. Rebalancing due to Passive Breaches: (Std Obv 22 & 24) In case of change in the constituents of Nifty Bank index due to periodic review, the portfolio of the Scheme will be rebalanced within 7 calendar days. Further, any transactions Invesco India Nifty Bank Index Fund 28undertaken by the Scheme in order to meet the redemption and subscription obligations will be done such that post such transactions, replication of the portfolio of the Scheme with Nifty Bank index is maintained at all times. In case the rating of any security is downgraded to below the rating mandated in the index methodology (including downgrade to below investment grade), the portfolio be rebalanced within 30 calendar days. Disclosure w.r.t Aggregate investment in the Scheme by Key Personnel and AMC Directors: investments by The Scheme is a new scheme, and the details will be available after the Scheme is key personnel and constitutedlaunched. AMC directors including regulatory provisions Investments of Provisions of Regulation 25(16A) of the SEBI (MF) Regulations with respect to seed capital AMC in the investments are not applicable to the Scheme. However, the investments made by the AMC Scheme as mandated under prevailing Regulation 28 shall be maintained at all points of time till the Scheme is wound up. Further, the AMC may invest in the Scheme, subject to the SEBI (MF) (Std Obv 58) Regulations. As per the existing SEBI (MF) Regulations, the AMC will not charge investment management and advisory fee on the investment made by it in the Scheme. Website link to review details of investments by the AMC in the Scheme is as follows: https://www.invescomutualfund.com/literature-and-form?tab=Scheme Taxation For details on taxation please refer to the clause on Taxation in the SAI. Associate For detailed disclosure, kindly refer SAI. Transactions Listing and The Scheme being an open-ended Scheme under which the Units are available for transfer of units Subscription and Redemption on an ongoing basis on all the Business Days, the Units of the Scheme are not proposed to be listed on any stock exchange. However, the AMC/ Trustee reserves the right to list the Units of the Scheme as and when the AMC/ Trustee considers it necessary in the interest of Unit holders of the Scheme. There are no restrictions on transfer of Units of the Scheme whether held in Statement of Account (physical / non-demat) mode or dematerialised mode. Units held in dematerialized form can be transferred and transmitted in accordance with the provisions of SEBI (Depositories and Participants) Regulations, as may be amended from time to time and units held in Statement of Account (physical / non-demat) mode can be transferred by investors under resident / non-resident individual category for the reasons like transfer to siblings, gifting of units, transefer of units to third party and addition / deletion of unitholdrs, in accordance with the AMFI Best Practices Guidelines Circular No.116/ 2024-25 dated August 14, 2024 read with AMFI Best Practices Guidelines Circular No. 135/BP/119/2025- 26 dated May 08, 2025. For further details, please refer SAI. In case a person (i.e. a transferee) becomes a holder of the Units by operation of law or upon enforcement of pledge then the AMC shall, subject to production of such satisfactory evidence and submission of such documents, proceed to effect the transfer, if the intended transferee is otherwise eligible to hold the Units of the Scheme. Additions / deletions of names of Unit holders will be allowed only in folio held in the name of invidual investor(s). Further, addition of names in the folio will also be allowed under the following 2 (two) scenarios subject to compliance with AMFI Best Practices Guidelines Circular No.116/ 2024-25 dated August 14, 2024 read with AMFI Best Practices Guidelines Circular No. 135/BP/119/2025-26 dated May 08, 2025: i. Surviving joint unitholder who wants to add new joint holder(s) in the folio upon demise of one or more joint unitholder(s). ii. A minor unitholder, who has turned a major and has changed his / her status from minor to major, wants to add joint holder(s) in the folio. For further details, please refer SAI Invesco India Nifty Bank Index Fund 29The said provisions in respect of deletion of names will not be applicable in case of death of a Unit holder (in respect of joint holdings) as this is treated as transmission of Units and not transfer. Dematerialization The Scheme offers option to hold units in electronic (demat) mode in addition to the account of units statement mode. Accordingly, the Units of the Scheme will be available in dematerialized (electronic) form. The option to hold units in electronic (demat) mode is not available for (Std Obv 57(a) & plans/options where the IDCW frequency is less than one month. The applicant intending to 57(b)) hold Units in dematerialized form or unit holders who wish to trade in units would be required to have a beneficiary account with a Depository Participant (DP) of NSDL/CDSL and will be required to mention in the application form DP Name, DP ID and Beneficiary Account Number with the DP at the time of subscribing Units of the Schemes. In case Unit holders do not provide their demat account details or the demat details provided in the application form are incomplete / incorrect or do not match with the details with the Depository records, the Units will be allotted in account statement mode provided the application is otherwise complete in all respect. Further, if the Units cannot be allotted in demat mode due to reason that KYC details including IPV is not updated with DP, the Units will be allotted in non-demat mode subject to compliance with necessary KYC provisions and the application is otherwise complete in all respect. Minimum Target 5 crores. amount (This is the minimum amount 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.) Maximum There is no maximum subscription (target) to be raised. Amount to be raised (if any) Allotment All applicants whose cheques/other payment instruments like pay order, Net banking, (Std Obv 60) NEFT, RTGS, Online Transfer etc. towards purchase of Units have realized will receive a full and firm allotment of Units, provided also the applications are complete in all respects and are found to be in order. The AMC/Trustee retains the sole and absolute discretion to reject any application, subject to SEBI (MF) Regulations and circulars issued from time to time. The process of allotment of Units and sending of an allotment confirmation, specifying the number of Units allotted to the applicant by way of e-mail and/or SMS to the applicant’s registered e-mail address and/or mobile number will be completed within 5 (five) Business Days from the date of closure of the NFO Period. Applicants under the Scheme will have an option to hold the Units either in physical form (i.e. account statement) or in dematerialized (electronic) form. All Units will rank pari passu, among Units within the same option in the Scheme concerned as to assets, earnings if any, as may be declared by the Trustee. Refund If the Scheme fails to collect the minimum subscription amount of Rs. 5 Crores, the Mutual Fund shall be liable to refund the subscription money (without interest except as provided below) to the applicants. In addition to the above, refund of subscription amount to applicants whose applications are invalid for any reason whatsoever, will commence after the allotment process is completed and will be without incurring any liability whatsoever for interest or other sum. Invesco India Nifty Bank Index Fund 30No Interest will be payable on any subscription money refunded within 5 Business Days from the closure of NFO Period. Interest on subscription amount will be payable for the amounts refunded after 5 Business Days from the closure of the New Fund Offer Period at the rate of 15% per annum for the period in excess of 5 Business Days and will be charged to the AMC. Refund orders will be marked “A/c Payee only” and will be made in favour of and be dispatched to the sole / first Applicant, by registered post with acknowledgment due, speed post, courier etc. or by any other mode of payment as authorized by applicant. Who can invest The following persons are eligible and may apply for subscription to the Units of the Scheme (subject to, wherever relevant, purchase of units of mutual funds being permitted under relevant statutory regulations and their respective constitutions): This is an 1. Resident adult individuals either singly or jointly (not exceeding three) or on an Anyone indicative list and or Survivor basis; investors shall 2. Hindu Undivided Family (HUF) through Karta; consult their 3. Minor through parent / legal guardian (minor will be first and sole holder); financial advisor 4. Association of Persons (AOP) or Body of Individuals (BOI); to ascertain 5. Partnership Firms in the name of any one of the partner; whether the 6. Proprietorship in the name of the sole proprietor; scheme is suitable 7. Companies, Bodies Corporate, Public Sector Undertakings (PSUs), Association of to their risk Persons (AOP) or Bodies of Individuals (BOI) and societies registered under the profile. Societies Registration Act, 1860; 8. Banks (including Co-operative Banks and Regional Rural Banks) and Financial Institutions; 9. Schemes of other mutual funds registered with SEBI; 10. Religious and Charitable Trusts, Wakfs or endowments of private trusts (subject to receipt of necessary approvals as required) and Private trusts authorised to invest in mutual fund schemes under their trust deeds; 11. Non-Resident Indians (NRIs) / Persons of Indian origin (PIOs) residing abroad on repatriation basis or on non-repatriation basis (NRIs or PIOs who are residents of United States of America and Canada cannot apply); 12. Foreign Portfolio Investor registered with SEBI; 13. Army, Air Force, Navy and other para-military units and bodies created by such institutions; 14. Scientific and Industrial Research Organisations; 15. Multilateral Funding Agencies / Bodies Corporate incorporated outside India with the permission of Government of India / Reserve Bank of India; 16. Provident/ Pension/ Gratuity Fund to the extent they are permitted; 17. Other schemes of Invesco Mutual Fund subject to the conditions and limits prescribed by SEBI (MF) Regulations; 18. Trustee, AMC or Sponsor or their associates and 19. Such other individuals / institutions / body corporate etc. as may be decided by the Mutual Fund from time to time, so long as wherever applicable they are in conformity with SEBI (MF) Regulations. Note: Prospective investors are advised to satisfy themselves that they are not prohibited by any law governing such entity and any Indian law from investing in the Scheme and are authorized to purchase units of mutual funds as per their respective constitutions, charter documents, corporate / other authorizations and relevant statutory provisions. The Fund reserves the right to include new / existing categories of investors to invest in the Scheme from time to time, subject to SEBI (MF) Regulations and other prevailing statutory regulations, if any Who cannot 1. Pursuant to RBI A.P. (DIR Series) Circular No. 14 dated September 16, 2003, Overseas invest Corporate Bodies (OCBs) cannot invest in Mutual Funds. 2. United States Person (U.S. Person), corporations and other entities organized under the applicable laws of the United States of America and Residents of Canada as defined under the applicable laws of Canada. 3. Persons residing in the Financial Action Task Force (FATF) Non-Compliant Countries and Territories (NCCTs). 4. Such other persons as may be specified by AMC from time to time. Invesco India Nifty Bank Index Fund 31The Fund reserves the right to exclude existing categories of investors to invest in the Scheme from time to time, subject to SEBI (MF) Regulations and other prevailing statutory regulations, if any. The policy Units once redeemed will be extinguished and will not be reissued. regarding reissue of repurchased units, including the maximum extent, the manner of reissue, the entity (the scheme or the AMC) involved in the same. Restrictions, if There are no restrictions on transfer of Units of the Scheme whether held in Statement of any, on the right Account (physical / non-demat) mode or dematerialised mode. Units held in dematerialized to freely retain or form can be transferred and transmitted in accordance with the provisions of SEBI dispose of units (Depositories and Participants) Regulations, as may be amended from time to time and units being offered. held in Statement of Account (physical / non-demat) mode can be transferred by investors under resident / non-resident individual category for the reasons like transfer to siblings, gifting of units, transefer of units to third party and addition / deletion of unitholdrs in accordance with the AMFI Best Practices Guidelines Circular No.116/ 2024-25 dated August 14, 2024 read with AMFI Best Practices Guidelines Circular No. 135/BP/119/2025- 26 dated May 08, 2025. The facility for transfer of units held in physical / non-demat mode is available only through online mode via the transaction portals of KFin Technologies Ltd. (‘KFin’) and MF Central. For further details, please refer SAI. Pledge of Units The Units under the Scheme may be offered as security by way of a pledge / charge in favour of scheduled banks, financial institutions, non-banking finance companies (NBFCs), or any other body. The AMC and / or the Registrar will note and record such Pledge of Units. The AMC shall mark a lien only upon receiving the duly completed form and documents as it may require. 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/AMC assumes no responsibility thereof. The Pledgor will not be able to redeem Units that are pledged until the entity to which the Units are pledged provides written authorisation to the Mutual Fund that the pledge / lien charge may be removed. As long as Units are pledged, the Pledgee will have complete authority to redeem such Units. Lien on Units For NRIs, the AMC may mark a lien on Units in case documents which need to be submitted are not given in addition to the application form and before the submission of the redemption request. However, the AMC reserves the right to change operational guidelines for lien on Units from time to time. Restriction on Redemption of Units The Trustee may, in the general interest of the Unit holders of the Scheme and when considered appropriate to do so based on unforeseen circumstances / unusual market conditions, impose restriction on redemption of Units. The following requirements will be observed before imposing restriction on redemptions: 1. Restrictions may be imposed when there are circumstances leading to a systemic crisis or event that severely constricts the market liquidity or the efficient functioning of the market such as: Invesco India Nifty Bank Index Fund 32i. Liquidity Issues: When markets at large become illiquid affecting almost all securities rather than any issuer specific security. ii. Market failures, exchange closure: When markets are affected by unexpected events which impact 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. 2. Restrictions on redemption may be imposed for a period of time not exceeding 10 Business Days in any period of 90 days. 3. Any imposition of restriction on redemption will be with specific approval of Board of AMC and Trustees and the same will be informed to SEBI immediately. 4. When restrictions on redemption is imposed, the following procedure will be applied: i. Redemption requests upto Rs. 2 Lacs will not be subject to such restriction. In case of redemption requests above Rs.2 lakh, redemption request upto Rs.2 Lacs will be redeemed without such restrictions and remaining part over and above Rs.2 Lacs will be subject to such restrictions. Cut off timing for For Subscription / purchase/ switch-ins: subscriptions/ 1. In respect of valid application received upto 3.00 p.m. on a Business Day at the redemptions/ Official Point(s) of Acceptance and funds for the entire amount of subscription / switches purchase as per the application / switch-in request are available for utilization by the respective Scheme(s) before the cut off time i.e. funds are credited to the bank account of the respective Scheme(s) before the cut off time, the closing NAV of the same This is the time Business Day shall be applicable. before which your 2. In respect of valid application received after 3.00 p.m. on a Business Day at the application Official Point(s) of Acceptance and funds for the entire amount of subscription / (complete in all purchase as per the application / switch-in request are available for utilization by the respects) should respective Scheme(s) after the cut off time on the same day i.e. the funds are credited reach the official to the bank account of the respective Scheme(s) after cut off time on the same day or points of before the cut-off time of next Business Day, the closing NAV of next Business Day acceptance. shall be applicable. 3. Irrespective of the time of receipt of application at the Official Point(s) of Acceptance, where funds for the entire amount of subscription / purchase as per the application / switch-in request are available for utilization before the cut off time of any subsequent Business Day i.e. funds are credited to the bank account of the respective Scheme(s) before the cut off time of any subsequent Business Day, the closing NAV of such subsequent Business Day shall be applicable. For determining the applicable NAV for allotment of units in respect of purchase / switch- in to the Schemes, the following shall be ensured: i. Application / switch-in request is received before the applicable cut-off time. ii. Funds for the entire amount of subscription / purchase as per the application / switch- in request are credited to the bank account of the respective Scheme(s) 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 respective Scheme(s). iv. In case of switch transactions from one scheme to another scheme, the allocation shall be in line with the redemption payout. For redemption / repurchases / switch-outs: i. In respect of valid application received at the Official Points of Acceptance upto 3.00 p.m. on a Business Day by the Fund, the closing NAV of the day on which application is received shall be applicable. ii. In respect of valid application received at the Official Points of Acceptance after 3.00 p.m. on a Business Day by the Fund, the closing NAV of the next Business day shall be applicable. For Switches Invesco India Nifty Bank Index Fund 33Valid application for ‘switch-out’ shall be treated as application for Redemption and provisions of the Cut-off Time and the Applicable NAV mentioned in the SID as applicable to Redemption shall be applied to the ‘switch-out’ applications. In case of ‘switch’ transactions from one scheme to another the allocation shall be in line with redemption payouts. Minimum There is no minimum balance requirement. (Std Obv 36) balance to be maintained and consequences of non-maintenance Accounts On acceptance of application for subscription, the AMC shall send an allotment Statements confirmation specifying the number of units allotted by way of email and/or SMS to the Unit holder’s registered e-mail address and / or mobile number within 5 Business Days from (Std Obv 60) the date receipt of valid application / transaction request from the unitholders. (whether units are held in demat mode or in account statement form). A Consolidated Account Statement (‘CAS’) detailing all the transactions across all mutual funds (including transaction charges paid to the distributor & other specified details) and holding at the end of the month shall be sent to the Unit holders in whose folio(s) transaction(s)* have taken place during the month by mail or email on or before 15th of the succeeding month. Further, half-yearly CAS shall be issued at the end of every six months (i.e. September/ March) on or before 21st day of succeeding month or as per the timelines specified by SEBI from time to time to all investors providing the prescribed details across all schemes of mutual funds. * the word ‘transaction’ shall include purchase, redemption, switch, IDCW payout, IDCW reinvestment, systematic investment plan, systematic withdrawal plan, systematic transfer plan and bonus transactions. The timelines for dispatch of CAS to for Unitholder(s) holding units in Account Statement (Physical) mode but having a Demat account and who have opted to receive CAS through Depositories are as follows: • For Permanent Account Numbers (PANs) which are common between Depositories & AMCs and in which transaction* has taken place, the depositories shall dispatch the CAS to the investors who have opted for delivery via electronic mode (e-CAS) within twelve (12) days from the month end and to investors who have opted for delivery via physical mode within fifteen (15) days from the month end or such other timeline as may be specified by the SEBI from time to time. • Further, in case there is no transaction* in any of the mutual fund folio and demat accounts then half yearly CAS with holding details will be dispatched by depositories to the investors who have opted for delivery via electronic mode (e-CAS) on or before the eighteenth (18th) day of April and October and to investors who have opted for delivery via physical mode on or before the twenty-first (21st) day of April and October or such other timeline as may be specified by the SEBI from time to time. *the word ‘transaction’ shall include transaction in demat accounts of the investor or in any of his mutual fund folios. For further details, refer SAI. Redemption Under normal circumstances, the AMC shall transfer redemption or repurchase proceeds to unitholders within 3 (three) business days from the date of redemption or repurchase. However, in case of exceptional circumstances prescribed by AMFI vide it’s letter no. AMFI/ 35P/ MEM-COR/ 74 / 2022-23 dated January 16, 2023, in consultation with SEBI, redemption or repurchase proceeds shall be transferred / dispatched to Unitholders within the time frame prescribed for such exceptional circumstances. Bank Mandate In order to protect the interest of Unit holders from fraudulent encashment of cheques, the current SEBI (MF) Regulations, has made it mandatory for investors to mention in their (Std Obv 61) application /redemption request, their bank name and account number. Invesco India Nifty Bank Index Fund 34The normal processing time may not be applicable in situations where such details are not provided by Investors / Unit holders. The AMC will not be responsible for any loss arising out of fraudulent encashment of cheques and / or any delay / loss in transit. The AMC offers its investors a facility to register multiple bank accounts in a folio. Individuals and HUFs investors can register upto five bank accounts at the folio level and non-individual investors can register upto ten bank accounts at the folio level. Irrespective of the source of payment for subscription, all redemption proceeds will be credited only in the verified bank account of the minor. Please refer to the SAI for more details. Delay in payment In case the redemption or repurchase proceeds are not transferred within 3 Business Days of redemption / from the date of redemption under normal circumstances, the AMC shall pay interest @ repurchase 15% p.a. for the period of delay along with redemption or repurchase proceeds. However, proceeds in case of exceptional circumstances prescribed by AMFI vide it’s letter no. AMFI/ 35P/ MEM-COR/ 74 / 2022-23 dated January 16, 2023, in consultation with SEBI, interest will be payable if the redemption or repurchase proceeds are not transferred within the applicable time frame prescribed for such exceptional circumstances. Further, the AMC will not be liable to pay any interest or compensation or any amount otherwise, in case the AMC / Trustee is required to obtain from the investor / Unit holders verification of identity or such other details relating to subscription for units under any applicable law or as may be requested by a regulatory body or any government authority, which may result in delay in processing the application. Unclaimed The list of name(s) and addresses of investors of the Scheme in whose folios there would be Redemption and unclaimed redemption/dividend amounts would be made available on our website Income (www.invescomutualfund.com). An investor can obtain details after providing his proper Distribution cum credentials (like PAN, date of birth, etc.) along with other security controls put in place by Capital the AMC. Further, the process for claiming unclaimed redemption and dividend amounts Withdrawal and necessary forms/documents required for the same is also made available on our website. Amount (IDCW) Further, pursuant to para 14.3 of SEBI Master Circular dated June 27, 2024 on treatment of (Std Obv 53) unclaimed redemption and dividend amounts, redemption/dividend amounts remaining unclaimed based on expiry of payment instruments will be identified on a monthly basis and amounts of unclaimed redemption/dividend would be deployed in the respective Unclaimed Amount Plan(s) as follows: I. Invesco India Liquid Fund - Unclaimed Redemption Plan - Below 3 Years II. Invesco India Liquid Fund - Unclaimed Dividend Plan - Below 3 Years III. Invesco India Liquid Fund - Unclaimed Redemption Plan - Above 3 Years IV. Invesco India Liquid Fund - Unclaimed Dividend Plan - Above 3 Years Exit load will not be charged in the above-mentioned plans and TER (Total Expense Ratio) of above plans will be capped as per the TER of direct plan of Invesco India Liquid Fund or at 50 bps, whichever is lower. Investors who claim the unclaimed amount during a period of three years from the due date will be paid initial unclaimed amount along-with the income earned on its deployment. Investors who claim these amounts after 3 years, will be paid initial unclaimed amount along-with the income earned on its deployment till the end of third year. After the third year, the income earned on such unclaimed amounts shall be used for the purpose of investor education. For details of characteristics of above Unclaimed Amount Plan(s), investors are requested to refer the Statement of Additional Information available on our website www.invescomutualfund.com. Disclosure w.r.t In case of investments by Minor, the minor shall be the sole holder in the account. There investment by shall not be any joint holder with the minor, either as the first holder or as joint holder. The minors Guardian of the minor should be a natural guardian (i.e. father or mother) or a court Invesco India Nifty Bank Index Fund 35(Std Obv 37) appointed legal guardian. The Guardian shall submit the date of birth of the minor along with the supporting documents which are mandatory at the time of opening an account. Payment for investment by any mode shall be accepted from the bank account of the minor, parent or legal guardian of the minor or from a joint account of the minor with parent or legal guardian in accordance with the requirements of Para 17.6.1.a of SEBI Circular dated June 27, 2024. In accordance with Para 17.6.1.aa. of SEBI Master Circular dated June 27, 2024, irrespective of the source of payment for subscription, all redemption proceeds shall be credited only in the verified bank account of the minor, i.e. the account the minor may hold with the parent/ legal guardian after completing all KYC formalities. Standing instructions like SIP, SWP, STP, IDCW Transfer Plan, etc. in respect of a minor’s folio shall be registered / executed only till prior to the date of the minor attaining majority, even if such standing instructions in the mandate form might be for a period beyond that date. Minor Unit holder on becoming major shall submit application form along with prescribed documents to AMC/Registrar to change the status from Minor to Major. On the day the minor attains the age of majority, the folio of minor shall be frozen for operation by the guardian and any transactions (financial/ non-financial including fresh Systematic Investment Plan (SIP), Systematic Transfer Plan (STP), Systematic Withdrawal Plan (SWP) registration after the date of minor attaining majority) will not be permitted until the documents to change the status are received by the AMC/RTA. For list of documents and procedure for change in status from minor to major, please refer SAI or website of the Fund i.e. www.invescomutualfund.com. The AMC/RTA will execute standing instructions like SIP, STP, SWP etc. in a folio of minor only upto the date of minor attaining majority though the instruction may be for the period beyond that date. Where will the The corpus of the Scheme will be invested in: Scheme invest? 1. Securities which are constituents of Nifty Bank Index in the same proportion as in (Std Obv 29) underlying Index. 2. Equity Related Instruments 3. Equity Derivatives 4. Non-Convertible Preference Shares (NCPS)* 5. Securities created and issued by the Central and State Governments as may be permitted by RBI 6. Certificate of Deposits 7. Treasury Bills (T-Bills) 8. Tri-party Repo 9. Repo (Repurchase Agreement) or Reverse Repo including Repo in corporate bond securities (for shorter duration only) 10. Clearcorp Repo Order Matching System (CROMS) 11. Bills Rediscounting 12. Cash Management Bills 13. Any other schemes of Invesco Mutual Fund or of any other mutual fund 14. Pending deployment of funds, the Scheme may park funds in Short Term Deposits of Scheduled commercial banks. 15. Any other securities as may be permitted by SEBI / RBI from time to time. *As per Para 12.10 of SEBI Master Circular dated June 27, 2024, Non-Convertible Preference Shares shall be treated as Debt instruments. Investment The Scheme will follow a passive investment strategy and will invest in companies which Strategy are constituents of Nifty Bank Index in the same weights as in the Index with an endeavor to track the benchmark index with as low tracking error as possible. The Scheme may also (Std Obv 27 & 28) invest in debt and money market instruments to meet liquidity and expense requirements. The Scheme may, for a temporary period, take exposure to derivatives of the index or its constituent stocks when equity shares are unavailable, insufficient or for rebalancing in case of corporate actions and when it makes economic benefit for the Scheme. Tracking Error The Tracking Error based on past one year rolling data shall not exceed 2%. In case the tracking error of the Scheme exceeds 2% due to unavoidable circumstances in the nature of force majeure which are beyond the control of the AMC, then the same will be brought to the notice of the Trustees with the corrective action by the AMC. Invesco India Nifty Bank Index Fund 36Risk Control The Scheme aims to track the Underlying Index. The index will be tracked on a regular basis and changes to the constituents or their weights, if any, will be replicated in the underlying portfolio, with the purpose of minimizing tracking errors. The Scheme, being a passive investment, carries lesser risk as compared to active fund management. The portfolio would follow the index and therefore the level of stock concentration in the portfolio and its volatility would be the same as that of the index, subject to tracking errors. Thus, there would be no additional element of volatility or stock concentration on account of fund manager decisions. The fund manager would endeavor to keep cash levels at a minimum to control tracking errors. The Risk Mitigation strategy revolves around reducing the tracking error to the least possible through regular rebalancing of the portfolio, taking into account the change in weights of stocks in the Underlying Index as well as the incremental inflows into / redemptions from the Scheme. While these measures are expected to largely mitigate the above risks, there can be no assurance that these risks would be completely eliminated. Investment in Derivatives The Scheme may invest in various derivative instruments which are permissible under the applicable Regulations and shall also be subject to the investment objective and strategy of the Scheme and the internal limits if any, as laid down from time to time. These include but are not limited to futures (both stock and index) and options (stock and index). For detailed derivative strategies, please refer to SAI. Derivative products are leveraged instruments and can provide disproportionate gains as well as disproportionate losses to the investor. Execution of such strategies depends upon the ability of the fund manager to identify such opportunities. Identification and execution of the strategies to be pursued by the fund manager involve uncertainty and decision of fund manager may not always be profitable. No assurance can be given that the fund manager will be able to identify or execute such strategies. The risks associated with the use of derivatives are different from or possibly greater than, the risks associated with investing directly in securities and other traditional investments. Investment Pursuant to SEBI (MF) Regulations, specifically the seventh schedule and amendments Restrictions thereto, the following investment restrictions are currently applicable to the Scheme: 1 The Scheme shall not invest more than 10% of its NAV in the listed or to be listed equity shares or equity related instruments of any company and in listed securities/units of Venture Capital Funds. Provided, that the limit of 10% shall not be applicable for investments in case of index fund or sector or industry specific scheme. In the case of sector/industry/theme specific scheme, the upper ceiling on investments may be in accordance with the weightage of the scrips in the representative sectoral index/sub index/thematic index as disclosed in the Scheme Information Document or 10% of the NAV of the Scheme whichever is higher. 2 The Mutual Fund under all its Scheme(s) shall not own more than 10% of any company’s paid up capital carrying voting rights. Provided further that the sponsor of a mutual fund, its associate or group company including the asset management company, through the schemes of the Mutual Fund or otherwise, individually or collectively, directly or indirectly, shall not hold a. 10% or more of the share-holding or voting rights in the asset management company or the trustee company of any other mutual fund; or b. Representation on the board of the asset management company or the trustee company of any other mutual fund. Invesco India Nifty Bank Index Fund 373 The Scheme may invest in other schemes of the Mutual Fund 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 the management of any other asset management company shall not exceed 5% of the Net Asset Value of the Fund. 4 The Scheme shall not make any investment in: a) any unlisted security of an associate or group company of the sponsor; or b) any security issued by way of private placement by an associate or group company of the sponsor; or c) Further, the Scheme, being Index Fund based on Nifty Bank Index which is based on widely tracked & non-bespoke index, shall not make any investments in the listed securities of group companies of the sponsor which is in excess of 35% of the net assets 5 The Mutual 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. 6 Transfer of investments from one scheme to another scheme in the same Mutual Fund is permitted* provided: a) 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 b) the securities so transferred shall be in conformity with the investment objective of the scheme to which such transfer has been made. ^ Para 9.11 of SEBI Master Circular dated June 27, 2024 has prescribed the methodology w.r.t. price to be considered for inter-scheme transfers of money market or debt securities. *The Scheme shall comply with the guidelines provided for inter-scheme transfers as specified in para 12.30 of SEBI Master Circular dated June 27, 2024. (Std Obv 30) 7 The Mutual Fund shall buy and sell securities on the basis of deliveries and shall in all cases of purchases, take delivery of relevant securities and in all cases of sale, deliver the securities: Provided that the Mutual Fund 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 Mutual Fund may enter into derivatives transactions in a recognized stock exchange, subject to the framework specified by SEBI. Provided further that sale of government security already contracted for purchase shall be permitted in accordance with the guidelines issued by the Reserve Bank of India in this regard. 8 The Scheme shall not invest in unlisted debt instruments including commercial papers, except Government Securities, other money market instruments and derivative products such as Interest Rate Swaps (IRS), Interest Rate Futures (IRF), etc. which are used by the Scheme for hedging. Further the Scheme may invest in unlisted non-convertible debentures up to a maximum of 10% of the debt portfolio of the Scheme subject to such conditions and within such timelines as may be specified by SEBI from time to time. 9 The Scheme may invest upto 5% of its net assets in unrated debt and money instruments subject to conditions that such investments can be made only in such instruments, including bills re-discounting (BRSDS)*, usance bills, etc., that are Invesco India Nifty Bank Index Fund 38generally not rated and for which separate investment norms or limits are not provided in SEBI (MF) Regulations & various circulars issued thereunder. Investments shall be made with the prior approval of the Board of AMC & Trustee. * Para 12.1.5.e of SEBI Master Circular dated June 27, 2024 has provided that the single issuer limit and the group exposure limit shall be calculated at the issuing bank level. Further, investment in BRDS shall be considered as exposure to financial services sector for the purpose of sector exposure limits. 10 The Scheme shall not make any investment in any fund of funds scheme. 11 The Scheme will comply with the following restrictions for trading in exchange traded derivatives, as specified in para 7.5 of SEBI Master Circular dated June 27, 2024 read with SEBI vide it circular SEBI/HO/MRD/TPD-1/P/CIR/2025/79 dated May 29, 2025 as may be amended from time to time: i. Position limit for the Mutual Fund in equity index options contracts a. The Mutual Fund position limit in all index options contracts on a particular underlying index shall be Net end of day Futures Equivalent (FutEq) of ₹1,500 cr. and gross Futures Equivalent OI to be ₹10,000 cr. (i.e. neither gross long FutEq OI nor gross short FutEq OI shall exceed ₹10,000 cr.). b. This limit would be applicable on open positions in all options contracts on a particular underlying index. ii. Position limit for the Mutual Fund in equity index futures contracts: a. The Mutual Fund position limit in all index futures contracts on a particular underlying index shall be Rs.500 crores or 15% of the total open interest of the market in index futures, whichever is higher. b. This limit would be applicable on open positions in all futures contracts on a particular underlying index. iii. Additional position limit for hedging In addition to the position limits at point (i) and (ii) above, the Mutual Fund may take exposure in equity index derivatives subject to the following limits: a. Aggregate short positions in index derivatives (short futures, short calls and long puts) shall not exceed (Future Equivalent terms for Index options and gross notional terms for Index futures) the holding of stocks. b. Aggregate long positions in index derivatives (long futures, long calls and short puts) shall not exceed (Future Equivalent terms for Index options and gross notional terms for Index futures) the holding of cash and cash equivalent, government securities, T-Bills and similar instruments. iv. Position limit for Mutual Fund for stock based derivative contracts The Mutual Fund position limit in a derivative contract on a particular underlying stock, i.e. stock option contracts and stock futures contracts, is defined in the following manner: The combined futures and options position limit shall be 30% of the applicable Market Wide Position Limit (MWPL). v. Position limit for each scheme of a Mutual Fund The Mutual fund scheme level position limit in a derivative contract on a particular underlying stock, i.e. stock option contracts and stock futures contracts, is defined in the following manner: The combined futures and options position limit shall be 10% of the applicable Market Wide Position Limit (MWPL). For index based contracts, Mutual Funds shall disclose the total open interest held by its scheme or all schemes put together in a particular underlying index, if such open interest equals to or exceeds 15% or Rs. 500 crores of the open interest of all derivative contracts on that underlying index. Invesco India Nifty Bank Index Fund 39In terms of para 12.25 of SEBI Master Circular dated June 27, 2024, the following additional restrictions shall be applicable to the Scheme w.r.t investment in derivatives: i. The cumulative gross exposure through equity, debt, derivative positions, other permitted securities/assets and such other securities/assets as may be permitted by SEBI from time to time should not exceed 100% of the net assets of the Scheme. Cash or cash equivalents with residual maturity of less than 91 days may be treated as not creating any exposure. Point 67 of Policy Related emails issued by SEBI Master Circular dated June 27, 2024 has clarified that Cash Equivalent shall consist of Government Securities, T-Bills and Repo on Government Securities. ii. The Scheme shall not write options or purchase instruments with embedded written options. iii. The total exposure related to option premium paid must not exceed 20% of the net assets of the scheme. iv. 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 (i). 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. v. The Scheme may enter into plain vanilla interest rate swaps for hedging purposes. The counter party in such transactions has to be an entity recognized as a market maker by RBI. The value of the notional principal in such cases must not exceed the value of respective existing assets being hedged by the Scheme. In case of participation in IRS is through over the counter transactions, the counter party has to be an entity recognized as a market maker by RBI and exposure to a single counterparty in such transactions should not exceed 10% of the net assets of the scheme. However, if mutual funds are transacting in IRS through an electronic trading platform offered by the Clearing Corporation of India Ltd. (CCIL) and CCIL is the central counterparty for such transactions guaranteeing settlement, the single counterparty limit of 10% shall not be applicable. vi. 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 (i). vii. Definition of Exposure in case of Derivative Positions: Each position taken in derivatives shall have an associated exposure as defined under. 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 Invesco India Nifty Bank Index Fund 40Option bought Option Premium Paid * Lot Size * Number of Contracts. 12 Pending deployment of the funds of the Scheme in securities in terms of the investment objective of the Scheme, the AMC may park the funds of the Scheme in short term deposits of scheduled commercial banks, subject to the guidelines issued by Para 12.16 as per SEBI Master Circular dated June 27, 2024 as may be amended from time to time: The Scheme will comply with the following guidelines/ restrictions for parking of funds in short term deposits at all points of time: i. “Short Term” for such parking of funds by the Scheme shall be treated as a period not exceeding 91 days. Such short-term deposits shall be held in the name of the Scheme. ii. The Scheme shall not park more than 5% of the net assets in short term deposit(s) of all the scheduled commercial banks put together. iii. Parking of funds in short term deposits of associate and sponsor(s) scheduled commercial banks together shall not exceed 20% of total deployment by the Mutual Fund in short term deposits. iv. The Scheme shall not park more than 5% of the net assets in short term deposit(s), with any one scheduled commercial bank including its subsidiaries. v. The Scheme shall not park funds in short term deposit of a bank which has invested in that Scheme(s). Further, the bank in which a scheme has short term deposit will not be allowed to invest in the Scheme till the Scheme has short term deposit with such bank. vi. The AMC shall not charge any investment management and advisory fees for funds parked in short term deposits of scheduled commercial banks. However, the above provisions will not apply to term deposits placed as margins for trading in cash and derivatives market. 13 The Scheme will comply with following exposure limits while participating in repo in corporate debt securities or such other limits as may be prescribed by SEBI from time to time: i. The gross exposure to repo transactions in corporate debt securities shall not be more than 10% of the net assets of the scheme. Further the amount lent to counter-party under repo transaction in corporate debt securities will be included in single issuer debt instrument limit. However Repo transactions where the settlement is guaranteed by clearing corporation will not be considered for calculating single issuer, sector and group limits. ii. The cumulative gross exposure through equity, debt, mutual fund, derivative positions, repo transactions including repo in corporate debt securities, other permitted securities/assets and such other securities/assets as may be permitted by the SEBI from time to time, subject to regulatory approvals, if any, shall not exceed 100% of the net assets of the Scheme iii. In case the Scheme borrows under repo in corporate debt securities, then such borrowing together with any other borrowing shall not exceed 20% of the net asset of that Scheme and tenor of borrowing shall not exceed six months. 14 The Scheme shall not advance any loans. 15 The Fund shall not borrow except to meet temporary liquidity needs of the Fund for the purpose of repurchase/redemption of Units or payment of interest and/or IDCW to the Unit holders. Provided that the Fund shall not borrow more than 20% of the net assets of the individual Scheme and the duration of the borrowing shall not exceed a period of 6 months. Invesco India Nifty Bank Index Fund 4116 The index shall have a minimum of 10 stocks as its constituents. No single stock shall have more than 25% weight in the index. The weightage of the top three constituents of the index, cumulatively shall not be more than 65% of the Index. The individual constituent of the index shall have a trading frequency greater than or equal to 80% and an average impact cost of 1% or less over previous six months. 17 As per AMFI Best Practice Circular dated July 26, 2024, the Scheme may invest in partly paid debentures only when payment of remaining amount is linked to clear, pre-defined events (i.e. is subject to conditions precedent) upto 5% of it’s net assets. Further, the limit of 5% will not apply once partly paid debentures are fully paid up. The Scheme will comply with the other Regulations applicable to the investments of Mutual Funds from time to time. The AMC/Trustee may alter these above stated restrictions from time to time to the extent the SEBI (MF) Regulations change, so as to permit the Scheme to make its investments in the full spectrum of permitted investments for mutual funds to achieve its investment objective. All the investment restrictions will be applicable at the time of making investments. Fundamental Following are the Fundamental Attributes of the scheme, in terms of Clause 1.14 of SEBI Attributes Master Circular for Mutual Funds dated June 27, 2024: (Std Obv 59) (i) Type of a Scheme - An open ended scheme replicating/ tracking Nifty Bank Index (ii) Investment Objective - Please refer to ‘Investment Objective’ on the Cover Page. (iii) Investment Pattern - Please refer to sub-section ‘Asset Allocation’ under the section ‘Highlights/Summary of the Scheme’. (iv) Terms of Issue • Liquidity provisions: For details, please refer below link https://invescomutualfund.com/literature-and-form?tab=Scheme • Aggregate fees and expenses: Please refer to section ‘Annual Scheme Recurring Expenses’. • Any safety net or guarantee provided: The Scheme does not provide any safety net or guaranteed or assured returns. In accordance with Regulation 18(15A) of the SEBI (MF) Regulations and Clause 1.14.1.4 of SEBI Master Circular for Mutual Funds dated June 27, 2024, the Trustees shall ensure that no change in the fundamental attributes of the Scheme and the Plan(s) / Option(s) there under or the trust or fee and expenses payable or any other change which would modify the Scheme and the Plan(s) / Option(s) there under and affect the interests of Unit holders is carried out by the Asset Management Company unless it complies with Regulation 25(26) of the SEBI (MF) Regulations. Accordingly, the AMC shall ensure that: • 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 30 days to exit at the prevailing Net Asset Value without any exit load. Accordingly, after the approval of Trustee Board for changes in fundamental attributes of the Scheme, the proposal will be filed with SEBI seeking its comments. If SEBI does not raise any queries or suggest any modification to the proposal within 21 working days from the date of filing, then the proposal shall be deemed to have been take on record by SEBI. Invesco India Nifty Bank Index Fund 42Notes: 1. Any amendments / replacement / re-enactment of SEBI (MF) Regulations subsequent to the date of the Scheme Information Document shall prevail over those specified in this Scheme Information Document. 2. The Scheme under this Scheme Information Document was approved by the Trustee in their Board Meeting held December 29, 2025. (Std Obv 66) 3. The Trustees have certified that Invesco India Nifty Bank Index Fund approved by them is a new product offered by Invesco Mutual Fund and is not a minor modification to the existing scheme/fund/product. (Std Obv 66). 4. 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. (Std Obv 63) For and on behalf of the Board of Directors of Invesco Asset Management (India) Pvt. Ltd. (Investment Manager for Invesco Mutual Fund) Sd/- Place: Mumbai Saurabh Nanavati Dated: ___________, 2026 Managing Director and Chief Executive Officer Invesco India Nifty Bank Index Fund 43