Invesco India Pharma and Healthcare Fund

SCHEME INFORMATION DOCUMENT Invesco India Pharma and Healthcare Fund (Std Obv 1) (An open ended equity scheme investing in Pharma, Healthcare and allied sectors) This product is suitable for investors Scheme Riskometer (Std Obv Benchmark Riskometer who are seeking*: 3) As per AMFI Tier I Benchmark i.e. • Capital appreciation over long term BSE Healthcare TRI • Investments predominantly in equity and equity related instruments of pharma, healthcare and allied companies *Investors should consult their financial advisers if in doubt about whether the product is suitable for them. Note: The above product labelling assigned during the New Fund Offer (NFO) is based on internal assessment of the scheme characteristics or model portfolio and the same may vary post NFO when the actual investments are made Offer for Units of Rs.10/- each for cash during the New Fund Offer Period and Continuous Offer for Units at NAV based prices. New Fund Offer Opens on: New Fund Offer Closes on: Scheme re-opens on: Within 5 business days from the date of allotment Name of Mutual Fund Invesco Mutual Fund Name of Asset Management Company Invesco Asset Management (India) Private Limited Name of Trustee Company Invesco Trustee Private Limited Address 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 Limited and Invesco Hong Kong Limited Website 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. The 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 general information on www.invescomutualfund.com. SAI is incorporated by reference (is legally a part of the Scheme Information Document). For a free copy of the current SAI, please contact your nearest Investor Service Centre or log on to our website (www.invescomutualfund.com). The Scheme Information Document (Section I and II) should be read in conjunction with the SAI and not in isolation. This Scheme Information Document is dated _________. Invesco India Pharma and Healthcare Fund 1TABLE OF CONTENTS SECTION I .................................................................................................................................................... 3 PART I - HIGHLIGHTS / SUMMARY OF THE SCHEME ................................................................... 3 PART II - INFORMATION ABOUT THE SCHEME ............................................................................ 10 A. Asset Allocation Pattern ............................................................................................................. 10 B. Where will the scheme invest ..................................................................................................... 12 C. Investment Strategy .................................................................................................................... 12 D. Benchmark Index ........................................................................................................................ 13 E. Fund Manager ............................................................................................................................. 13 F. How is the scheme different from existing schemes of the mutual fund .................................... 14 G. How has the Scheme Performance performed ............................................................................ 14 H. Additional Scheme Related Disclosures ..................................................................................... 14 Part III. OTHER DETAILS ...................................................................................................................... 16 A. Computation of NAV .................................................................................................................. 16 B. New Fund Offer (NFO) Expenses .............................................................................................. 17 C. Annual Scheme Recurring Expenses .......................................................................................... 17 D. Load Structure ............................................................................................................................. 20 SECTION II ................................................................................................................................................ 22 I. Introduction ............................................................................................................................... 22 A. Definition / interpretation............................................................................................................ 22 B. Risk Factors ................................................................................................................................ 22 C. Risk Mitigation Strategies ........................................................................................................... 28 II. Information about the scheme ................................................................................................. 28 A. Where will the scheme invest ..................................................................................................... 28 B. Investment Restrictions ............................................................................................................... 32 C. Fundamental Attributes ............................................................................................................... 37 D. Other Scheme Specific Disclosures ............................................................................................ 39 III. Other Details ............................................................................................................................. 48 A. Periodic Disclosures .................................................................................................................... 48 B. Transparency / NAV Disclosure ................................................................................................. 49 C. Transaction Charges and Stamp Duty ......................................................................................... 49 D. Associate Transactions ................................................................................................................ 49 E. Taxation ...................................................................................................................................... 49 F. Rights of Unitholders .................................................................................................................. 51 G. List of official points of acceptance ............................................................................................ 51 H. Penalties, Pending Litigation or Proceedings, Findings of Inspections or Investigations ........... 51 Invesco India Pharma and Healthcare Fund 2SECTION I PART I - HIGHLIGHTS / SUMMARY OF THE SCHEME Sr. No. Title Description I. Name of the Invesco India Pharma and Healthcare Fund Scheme II. Category of Sectoral Fund the Scheme III. Scheme type An open ended equity scheme investing in Pharma, Healthcare and allied sectors (Std Obv 7) IV. Scheme code Will be updated at the time of launch V. Investment To generate long term capital appreciation by investing predominantly in equity and Objective equity related securities of the companies in Pharmaceuticals, Healthcare and allied sectors. (Std Obv 5) There is no assurance that the investment objective of the Scheme will be achieved. VI. Liquidity / The Scheme will offer Units for purchase and redemption at Applicable NAV on all Listing Business Days on an ongoing basis commencing not later than 5 Business Days from the Details closure of the NFO Period. 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. VII. Benchmark Benchmark Justification Index BSE BSE Healthcare TRI is currently selected as the First tier Benchmark Healthcare from the list of benchmarks circulated by AMFI to be used by AMCs TRI as a First Tier Benchmark, pursuant to para 1.9 as per SEBI Master Circular dated June 27, 2024 on ‘Guiding Principles for bringing uniformity in Benchmarks of Mutual Fund Schemes’. About BSE Healthcare TRI: The BSE Healthcare is designed to provide investors with a benchmark reflecting companies included in the BSE AllCap that are classified as members of the healthcare sector VIII. NAV The AMC will calculate and disclose the first NAV of the Scheme within 5 (five) Business disclosure Days from the date of allotment. Subsequently, the AMC will calculate the NAVs on daily basis and predominantly disclose the NAVs under a separate headings on the website of the Fund (www.invescomutualfund.com) and on AMFI website (www.amfiindia.com) before 11.00 p.m. on every Business Day. For more details on NAV disclosure, refer to details in Section II. IX. Applicable The applicable timelines for dispatch / transfer of redemption proceeds and IDCW are as timelines follows: I. 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. Invesco India Pharma and Healthcare Fund 3Sr. No. Title Description 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. II. Dispatch (Transfer) of IDCW - within 7 working days from record date. X. Plans and Plans / Options / Sub-Options: Options Plans / The details of Plan, Option and Sub-options are as follows: Options and sub options Plan Options Sub-options under the • Regular Income Reinvestment of Income Distribution cum Scheme • Direct Distribution cum Capital Withdrawal option (‘IDCW Capital Withdrawal Reinvestment’) (IDCW) Payout of Income Distribution cum Capital Withdrawal option (‘IDCW Payout’) Growth Nil If IDCW payable under IDCW Payout option is equal to or less than Rs. 100/-, then the IDCW would be compulsorily reinvested in the respective plan/option of the Scheme. Default option / facility: Name of the option Default^ Growth / IDCW Growth IDCW Reinvestment/ IDCW Payout IDCW Reinvestment ^The above details of default option are also applicable to Direct Plan offered under the Scheme. For detailed disclosure on default plans and options, kindly refer SAI. XI. Load Exit Load^: Structure For each purchase of units through Lumpsum / switch-in / Systematic Investment Plan (SIP), Systematic Transfer Plan (STP) and IDCW Transfer Plan, exit load will be as (Std Obv 48) follows: • if units are redeemed/switched out on or before 3 months from the date of allotment: 0.50% • if units are redeemed/switched-out after 3 months: 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 For more details on Load Structure, refer to the section ‘Load Structure’. XII. Minimum During NFO and on Continuous basis: Application Amount / For Purchase - Rs. 1,000/- per application and in multiples of Re. 1/- thereafter. switch-in For Switch-in - Rs. 1,000/- per application and in multiples of Re. 0.01/- thereafter. XIII. Minimum For Purchase - Rs. 1,000/- per application and in multiples of Re. 1/- thereafter. Additional Purchase For Switch-in - Rs. 1,000/- per application and in multiples of Re. 0.01/- thereafter. Amount XIV. Minimum Rs.1,000/- or 0.001 unit or account balance whichever is lower Redemption / switch-out amount Invesco India Pharma and Healthcare Fund 4Sr. No. Title Description XV. New Fund NFO opens on: Offer Period NFO closes on: This is the period during The NFO will be kept open for minimum 3 working days and will not be kept open for which a new more than 15 days. Any changes in dates will be published through notice on AMC scheme sells website i.e. www.invescomutualfund.com. (Std Obv 34) its units to the investors. XVI. New Fund Rs. 10/- per unit. Offer Price This is the price per unit that the investors have to pay to invest during the NFO. XVII. Segregated The Scheme contains enabling provisions for creation of segregated portfolio. portfolio/side pocketing For details, kindly refer SAI. disclosure (Std Obv 54) XVIII. Stock The Scheme may engage in short selling of securities in accordance with the framework lending / relating to short selling and securities lending and borrowing specified by SEBI. short selling For details, kindly refer SAI. XIX. How to Application form and Key Information Memorandum may be obtained from Official Apply and Points of Acceptance (OPAs) / Investor Service Centres (ISCs) of the AMC or RTA or other details 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 (Std Obv 35) and signed should be submitted at the OPA / ISC. The list of OPA / ISCs are available on our website. For details, refer section II. XX. 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 Futurex, N. M. Joshi Marg, & 32, 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. Further, 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. XXI. Special The Special products / facilities available during NFO and Ongoing basis in the product / Scheme are as follows: Invesco India Pharma and Healthcare Fund 5Sr. No. Title Description facility available 1. Systematic Investment Plan (‘SIP’) a. Top up facility 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 c. 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 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 Source as well 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 Invesco India Pharma and Healthcare Fund 6Sr. No. Title Description NASDAQ-100 ETF Fund of Fund to Invesco India Pharma and Healthcare 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: Special Minimum Amount Minimum Product / Frequency Dates and in multiples Instalments facilities Daily* Rs. 100 and in 60 All Business multiples of Re.1/- Days Weekly$ Rs. 100 and in 12 Monday to multiples of Re.1/- Friday SIP Monthly Rs. 500 and in 12 Any date multiple of Re. 1 except 29th, Monthly Rs. 1,000 and in 6 30th or 31st of multiple of Re. 1 the month Quarterly Rs. 1,500 and in 4 multiple of Re. 1 Half Rs. 100 and in Not Applicable SIP Top-up Yearly multiple of Re. 1 Yearly Daily Rs. 500 and in 12 The instalment multiple of Re. 1 will be processed only if it is a Business Day for source scheme as well as target Fixed STP scheme Weekly Rs. 1,000 and in 6 Monday to multiple of Re. 1 Friday Fortnightly Rs. 1,000 and in 6 1st and 16th of multiple of Re. 1 each month Monthly Rs. 1,000 and in 6 Any date multiple of Re. 1 choice except Quarterly Rs. 1,500 and in 4 29th, 30th & multiple of Re. 1 31st Flex STP Monthly Rs. 1,000 and in 6 Any date multiple of Re. 1 choice except Invesco India Pharma and Healthcare Fund 7Sr. No. Title Description Quarterly Rs. 1,500 and in 4 29th, 30th & multiple of Re. 1 31st Appreciation Monthly Rs. 500 and above 6 Any date STP Quarterly 4 choice except 29th, 30th & 31st Fixed SWP Weekly Rs. 1,000 and in 6 First business multiple of Re. 1 day of the week Monthly Rs. 1,000 and in 6 3rd, 10th, 15th, multiple of Re. 1 20th or 25th of Quarterly Rs. 1,500 and in 4 each month multiple of Re. 1 /quarter Appreciation Weekly Rs. 500 and above 6 First business SWP day of the week Monthly 6 3rd, 10th, 15th, Quarterly 4 20th or 25th of each month /quarter *Available only through Digital Platforms under Growth Option only. $ Available only under Growth Option For further details of above special products / facilities, kindly refer SAI. XXII. Weblink The Scheme is a new scheme, and the below details will be available after the Scheme is constituted. TER for last six months and Daily TER - https://invescomutualfund.com/about-us?tab=Statutory&active=ExpenseRatioDisclosure Factsheet - https://invescomutualfund.com/literature-and-form?tab=Factsheets Invesco India Pharma and Healthcare Fund 8DUE DILIGENCE BY THE ASSET MANAGEMENT COMPANY It is confirmed that: i. The draft Scheme Information Document submitted to SEBI is in accordance with the SEBI (Mutual Funds) Regulations, 1996 and the guidelines and directives issued by SEBI from time to time. ii. All legal requirements connected with the launching of the Scheme as also the guidelines, instructions, etc., issued by the Government and any other competent authority in this behalf 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 proposed Scheme. iv. The intermediaries named in the Scheme Information Document and Statement of Additional Information are registered with SEBI and their registration is valid, as on date. v. The contents of the Scheme Information Document including figures, data, yields etc. have been checked and are factually correct. vi. The AMC has complied with the compliance checklist applicable for Scheme Information Documents and there are no deviations from the regulations. vii. Notwithstanding anything contained in this Scheme Information Document, the provisions of the SEBI (Mutual Funds) Regulations, 1996 and the guidelines there under shall be applicable. viii. The Trustees have ensured that Invesco India Pharma and Healthcare 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. (Std Obv 66) For Invesco Asset Management (India) Pvt. Ltd. (Investment Manager to Invesco Mutual Fund) Sd/- Suresh Jakhotiya Head - Compliance Place: Mumbai Date: ______ Invesco India Pharma and Healthcare Fund 9PART II - INFORMATION ABOUT THE SCHEME A. Asset Allocation Pattern 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 instruments of companies in the Pharma, Healthcare and 80 100 allied sectors Other equity and equity related instruments 0 20 Debt and Money Market Instruments 0 20 Units issued by InvITs 0 10 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) Sl. No. Type of Instrument Percentage of exposure Circular references* 1. Mutual Fund Units Upto 5% of net asset value at the fund Clause 4 of Seventh Schedule of house level SEBI (MF) Regulations. 2. Derivatives Equity Derivative: Upto 50% of the Para 7.5 and 12.25 of SEBI Master equity portfolio of the Scheme Circular dated June 27, 2024 (Std Obv 20) No separate limit for non-hedging 3. Overseas Securities Upto 35% of the net assets of the Para 12.19 of SEBI Master Circular (Std Obv 11 & 15) Scheme or residual regulatory limit, dated June 27, 2024 whichever is lower 4. Securitized debt Upto 10% of the debt portfolio of the Para 12.15 of SEBI Master Circular including Pass through Scheme dated June 27, 2024 Certificates 5. Debt Instruments having Upto 10% of debt portfolio of the Para 12.3 of SEBI Master Circular Structured Obligation Scheme dated June 27, 2024 (SO rating) and / or Credit Enhancements (CE rating) 6. Debt Instruments with Upto 10% of debt portfolio of the Para 12.2 of SEBI Master Circular special features i.e. Scheme dated June 27, 2024 Additional Tier I (AT1) / Perpetual Bonds and Tier 2 (AT2) Bonds 7. Repo in Corporate Debt Upto 10% of net assets of the Scheme Para 12.18 of SEBI Master Circular Securities dated June 27, 2024 8. InvITs Upto 10% of the net assets of the Clause 13 of Seventh Schedule of Scheme SEBI (MF) Regulations and Para 12.21 of Master Circular dated June 27, 2024 and as per Asset Allocation Pattern 9. Short term deposits of Upto 15% of net assets (Upto 20% of net Para 12.16 of SEBI Master Circular all the Scheduled assets with Trustee Approval) dated June 27, 2024 Commercial Banks (pending deployment) 10. Securities Lending Upto 20% of the net assets of the Para 12.11 of SEBI Master Circular Scheme and upto 5% of the net assets to dated June 27, 2024 the single intermediary in case of debt instruments 11. Triparty repo (TREPS) Upto 20% of net assets of the Scheme As per Asset Allocation pattern on Government Invesco India Pharma and Healthcare Fund 10securities or treasury bills 12. Unrated debt Upto 5% of net assets of the Scheme Para 12.1.5 of SEBI Master Circular instruments dated June 27, 2024 13. Unlisted non-convertible Upto 10% of debt portfolio of the Para 12.1.1 of SEBI Master Circular debentures Scheme dated June 27, 2024 The Scheme will invest in Overseas securities / Overseas ETFs during NFO and on an ongoing basis. The Scheme intends to invest USD 25 Million subject to residual regulatory limit in overseas securities during a period of six months from the date of closure of New Fund Offer. (Std Obv 16) On an ongoing basis, the Scheme may make investments in overseas securities (i.e. ADRs, GDRs etc.) upto the headroom available without breaching the overseas investments limits as of February 1, 2022, at the Fund level. Further, pursuant to SEBI letter dated March 19, 2024, the subscription to schemes investing in Overseas ETFs is temporarily suspended in order to avoid breach of industry-wide limits for investment in overseas ETFs till any further communication is received from SEBI / AMFI in this regard. The Scheme will not invest in following instruments: (Std Obv 18) Sl. No. Type of Instrument 1. Foreign Securitized debt 2. Debt Derivatives including Credit Default Swaps, Interest Return Swaps, etc. In line with para 12.24 of SEBI Master Circular dated June 27, 2024, the cumulative gross exposure through equity, debt, mutual fund, derivative positions, REITs, InvITs, 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 for 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. Rebalancing due to Short Term Defensive Consideration: (Std Obv 23) Due to market conditions, the AMC may invest beyond the range set out in the asset allocation. Such deviations shall normally be for a short term and defensive considerations as per para 1.14.1.2.b. of SEBI Master Circular dated June 27, 2024 and the fund manager will rebalance the portfolio within 30 calendar days from the date of deviation. Rebalancing due to Passive Breaches: (Std Obv 22 & 24) Further, as per para 2.9 of SEBI Master Circular dated June 27, 2024, as may be amended from time to time, in the event of deviation from mandated asset allocation due to passive breaches (occurrence of instances not arising out of Invesco India Pharma and Healthcare Fund 11omission and commission of the AMC), the fund manager shall rebalance the portfolio of the Scheme within 30 Business Days. In case the portfolio of the Scheme is not rebalanced within the period of 30 Business Days, justification in writing, including details of efforts taken to rebalance the portfolio shall be placed before the Investment Committee of the AMC. The Investment Committee, if it so desires, can extend the timeline for rebalancing up to sixty (60) Business Days from the date of completion of mandated rebalancing period. Further, in case the portfolio is not rebalanced within the aforementioned mandated plus extended timelines the AMC shall comply with the prescribed restrictions, the reporting and disclosure requirements as specified in para 2.9 of SEBI Master Circular dated June 27, 2024. B. Where will the scheme invest (Std Obv 29) The corpus of the Scheme will be predominantly invested in Equity and Equity related instruments of companies in the Pharma, Healthcare and allied sectors, Debt and Money Market Instruments and other permitted securities which will include but not limited to: 1. Equity 2. Equity Related Instruments 3. Equity Derivatives 4. Foreign Equity and Equity related instruments 5. Non-convertible debentures 6. Non-Convertible Preference Shares (NCPS)* 7. Floating rate debt instruments 8. Securitised Assets 9. Pass Through Certificate (PTC) 10. Securities created and issued by the Central and State Governments as may be permitted by RBI 11. Debt Instruments having special features i.e. Additional Tier I (AT1) / Perpetual Bonds and Tier 2 (AT2) Bonds 12. Debt Instruments having Structured Obligation (SO rating) and / or Credit Enhancements (CE rating) 13. Certificate of Deposits 14. Commercial Paper 15. Treasury Bills (T-Bills) 16. Tri-party Repo 17. Repo (Repurchase Agreement) or Reverse Repo including Repo in corporate bond securities 18. Clearcorp Repo Order Matching System (CROMS) 19. Bills Rediscounting 20. Cash Management Bills 21. Infrastructure Investment Trust (InvIT) 22. Any other schemes of Invesco Mutual Fund or of any other mutual fund 23. Pending deployment of funds, the Scheme may park funds in Short Term Deposits of Scheduled commercial banks. 24. 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 in overseas securities shall be made in accordance with the requirements stipulated by SEBI and RBI from time to time. For details, refer Section II. C. Investment Strategy (Std Obv 27 & 28) The Scheme seeks to generate long-term capital appreciation by primarily investing in equity and equity related securities of the companies in the Pharmaceuticals, Healthcare and allied sectors, both within India and internationally. The Scheme will follow active investment strategy and will invest across market capitalization. Investments will be made in stocks of companies engaged in Pharmaceuticals, Healthcare, Hospital & Diagnostics, Medical Equipment & Accessories, Distribution, research & manufacturing services, Biotechnology, Healthcare research, innovation, analytics & technology, Hygiene, personal healthcare, fitness & wellness, Insurance and allied sectors that, directly or indirectly supports the pharma value chain. The Scheme also aims to identify and invest in emerging healthcare trends. Invesco India Pharma and Healthcare Fund 12The above are only indicative and Scheme may invest in any other business or service directly or indirectly forming part of the pharma, healthcare and allied sectors forming part of the Benchmark Index. Risk Control Risk is an inherent part of the investment function. Effective risk management is critical to fund management for achieving financial soundness. Investments by the Scheme shall be made as per the investment objectives of the Scheme and provisions of SEBI (MF) Regulations. AMC has incorporated adequate safeguards to manage risk in the portfolio construction process. Risk control would involve managing risk in order to keep it in line with the investment objective of the Scheme. The risk control process involves identifying the risk and taking proper measures for the same. Risk such as Liquidity risk, volatility risk, Interest rate risk and such other risk can be partly mitigated through diversification, staggering of maturities, as well as internal controls. The Scheme may also use various derivatives products in accordance with the scheme objective and within the regulatory restriction for the purpose of trading, hedging and portfolio balancing from time to time, with an attempt to protect the value of the portfolio and enhance Unitholders' interest. While these measures are expected to mitigate the above risks to a large extent, there can be no assurance that this risk 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. Portfolio Turnover The Scheme being open ended Scheme, it is expected that there would be a number of subscriptions and redemptions on a daily basis. The fund management team depending on its view and subject to there being an opportunity, may trade in securities, which will result in increase in portfolio turnover. There may be an increase in transaction cost such as brokerage paid, if trading is done frequently. However, the cost would be negligible as compared to the total expenses of the Scheme. Frequent trading may increase the profits which will offset the increase in costs. 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 reasonable measure of accuracy, the likely turnover in the portfolio of the Scheme. D. Benchmark Index (Std Obv 25) Benchmark Justification Index BSE BSE Healthcare TRI is currently selected as the First tier Benchmark from the list of Healthcare benchmarks circulated by AMFI to be used by AMCs as a First Tier Benchmark, pursuant TRI to para 1.9 as per SEBI Master Circular dated June 27, 2024 on ‘Guiding Principles for bringing uniformity in Benchmarks of Mutual Fund Schemes’. About BSE Healthcare TRI: The BSE Healthcare is designed to provide investors with a benchmark reflecting companies included in the BSE AllCap that are classified as members of the healthcare sector. E. Fund Manager of the Scheme (Std Obv 33) Tenure for which Fund Total number Age Educational Manager has Assignments held during Name of years of (Yrs) Qualifications been the last 10 years experience managing the Scheme Mr. 55 BE More than 30 N.A January 10, 2017 - till date Taher years (Electronics), years of Invesco Asset Management Badshah experience in (India) Pvt. Ltd. Invesco India Pharma and Healthcare Fund 13MMS Financial Since the (Finance), Services industry Scheme is a June 22, 2010 - December 9, Mumbai new scheme 2016 University Senior Vice President and Head of Equities - Motilal Oswal Asset Management Company Ltd. Other schemes managed by the Fund Manager: Name of the Scheme(s) Fund Manager Invesco India Flexi Cap Fund Mr. Amit Ganatra & Mr. Taher Badshah Invesco India Contra Fund Mr. Taher Badshah & Mr. Amit Ganatra Invesco India Smallcap Fund Mr. Taher Badshah & Mr. Aditya Khemani Invesco India Focused Fund Mr. Taher Badshah & Mr. Hiten Jain Invesco India ESG Integration Strategy Fund Mr. Taher Badshah Invesco India Multicap Fund Mr. Taher Badshah & Mr. Manish Poddar Mr. Taher Badshah & Mr. Amey Sathe (Asset Invesco India Multi Asset Allocation Fund Allocation & Equities) & Mr. Krishna Cheemalapati (Fixed income & Gold/Silver ETFs) Dedicated fund manager for overseas securities: (Std Obv 32) Pursuant to SEBI Circular dated April 30, 2024, appointment of dedicated fund manager for making investment in overseas securities is optional. The fund manager(s) of the Scheme will be responsible for making investments in overseas securities. F. How is the scheme different from existing schemes of the mutual fund Invesco India Pharma and Healthcare Fund aims to invest in companies associated directly or indirectly with the Pharma, Healthcare and allied sectors. Currently, Invesco Mutual Fund does not offer any scheme exclusively focused on the Pharma, Healthcare and allied sectors. The list of existing equity schemes is as follows: Sr. No. Scheme Name Website Link 1. Invesco India Flexicap Fund 2. Invesco India Smallcap Fund 3. Invesco India Large & Mid Cap Fund 4. Invesco India Largecap Fund 5. Invesco India Midcap Fund 6. Invesco India Multicap Fund 7. Invesco India Contra Fund 8. Invesco India ELSS Tax Saver Fund https://www.invescomutualfund.com/literatu 9. Invesco India Focused Fund re-and-form?tab=Scheme 10. Invesco India Infrastructure Fund 11. Invesco India Financial Services Fund 12. Invesco India PSU Equity Fund 13. Invesco India ESG Integration Strategy Fund 14. Invesco India Manufacturing Fund 15. Invesco India Technology Fund 16. Invesco India Business Cycle Fund 17. Invesco India Consumption Fund G. How has the Scheme Performance performed This Scheme is a new scheme and does not have any performance track record. H. Additional Scheme Related Disclosures Invesco India Pharma and Healthcare Fund 141. Scheme’s Portfolio Holding (Top 10 holding and fund allocation towards various sectors): This Scheme is a new scheme and does not have portfolio holding details. After the scheme is launched website link to obtain scheme’s latest monthly portfolio holding will be: https://www.invescomutualfund.com/literature-and-form?tab=Complete 2. Portfolio Disclosure: This Scheme is a new scheme and does not have portfolio holding details. After the scheme is launched website link to obtain scheme’s latest monthly / half yearly portfolio holding will be: a. Monthly - https://www.invescomutualfund.com/literature-and-form?tab=Complete b. Half yearly - https://www.invescomutualfund.com/literature-and-form?tab=HalfYearlyHoldings 3. Portfolio Turnover Ratio: N.A. This Scheme is a new scheme and yet to be launched. 4. Aggregate investment in the Scheme by: N.A. This Scheme is a new scheme and yet to be launched. 5. Investments of AMC in the Scheme (Std Obv 58) Under Regulation 25(16A) of the SEBI (MF) Regulations, 1996 read with para 6.9 of SEBI Master Circular dated June 27, 2024, the AMC will invest in the Scheme as a percentage of assets under management (‘AUM’) of the Scheme based on risk assigned to the Scheme. For the purpose of this requirements, the risk value assigned to the Scheme will be as per the risk-o-meter in terms of para 17.4.1.d as per SEBI Master Circular dated June 27, 2024 and risk-o-meter of immediately preceding month shall be considered. During NFO, AMC’s investment shall be made during the allotment of units and shall be calculated as a percentage of the final allotment value excluding AMC’s investment. Further, the investments will be maintained at all points of time till the Scheme is wound up and will be reviewed on a quarterly basis to ensure that the investments are aligned due to change in AUM and / or change in risk value of the Scheme. Based on quarterly review, shortfall in value of investments, if any, shall be made good within 7 days of such review. Further, the AMC may withdraw any excess investments than what is required pursuant to such quarterly review. In addition to mandatory investments under Regulation 25(16A) of the SEBI (MF) Regulations, the AMC may invest in the Scheme during NFO or during the continuous offer period subject to the SEBI (MF) 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 Invesco India Pharma and Healthcare Fund 15Part III. OTHER DETAILS A. 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. The Net Assets Value (NAV) per unit Units of the Scheme shall be calculated by either of the following methods shown below: NAV (Rs.) = Market or Fair Current Assets Current Liabilities Value of Scheme's + including Accrued - and Provisions Investments Income ____________________________________________________________ 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 Illustration of computation of NAV: (Std Obv 43) 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. 10.45 p.u. (rounded off to two decimals). Methodology for calculation of sale and re-purchase price of the units: 1. Ongoing price for subscription (purchase) / switch-in (from other schemes/plans of the mutual fund) by investors. The 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. Invesco India Pharma and Healthcare Fund 162. 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. Investors/Unit holders should note that the Trustee has right to modify existing load structure and to introduce Exit Load and/or any other Load subject to a maximum limit prescribed under the SEBI (MF) Regulations. Any change in load structure will be effective on a prospective basis and will not affect the existing Unit holder in any manner. The Redemption / Repurchase Price will not be lower than 97% of the Applicable NAV. (Std Obv 48) For other details such as policies w.r.t computation of NAV, rounding off, investment in foreign securities, procedure in case of delay in disclosure of NAV etc. refer to SAI. B. New Fund Offer (NFO) Expenses These expenses are incurred for the purpose of various activities related to the NFO like sales and distribution fees paid, marketing and advertising, registrar expenses, printing and stationery, bank charges etc. The AMC will ensure that NFO expenses are not charged to the Scheme. C. Annual Scheme Recurring Expenses These are the fees and expenses for operating the Scheme. These expenses include investment management and advisory fee charged by the AMC, Registrar and Transfer Agents’ fee, marketing and selling costs etc. as given in the table below: The AMC has estimated that upto 2.25% 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. % of daily Net Expense Head Assets* (Estimated p.a.) Investment Management & Advisory Fee Fees and Expenses of Trustee Audit Fees Invesco India Pharma and Healthcare Fund 17% of daily Net Expense Head Assets* (Estimated p.a.) Custodian Fees Registrar & Transfer Agent Fees including cost of providing account statements/IDCW/redemption cheques/ warrants Upto 2.25 Marketing & Selling Expenses including Agents Commission** Costs related to investor communications Costs of fund transfer from location to location Cost of Statutory Advertisements Cost towards investor education & awareness (at least 2 bps) 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 52 (6) (c) Upto 2.25 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. However, upfronting of trail commission will be allowed for inflows through Systematic Investment Plans (SIPs) from new investors, up to 1% payable yearly in advance, for a maximum period of three years subject to guidelines provided by SEBI, as amended from time to time. The upfront trail commission shall be paid from the books of the AMC and amortized on daily basis to the Scheme over the period for which the payment has been made. *** 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) may be incurred either towards investment & advisory fees and/or towards other expense heads as stated above. 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. Annual recurring expenses of the Scheme, (including the investment and advisory fees without any sub-limit) as a % of daily net assets will be subject to following limit: First Rs. Next Rs. Next Rs. Next Rs. Next Rs. Next Rs. 40,000 Crores Balance 500 Crores 250 Crores 1,250 3,000 5,000 Crores Crores Crores 2.25% 2.00% 1.75% 1.60% 1.50% TER reduction of 0.05% 1.05% for every increase of Rs. 5,000 crores or part thereof In addition to TER within the limits specified under regulation 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 SEBI (MF) Invesco India Pharma and Healthcare Fund 18Regulation 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: 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. However, 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://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 (Mutual Funds) Regulations, 1996 and Goods & Services Tax on investment and advisory fees) in comparison to previous base TER charged to the Scheme / Invesco India Pharma and Healthcare Fund 19Plan 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 (%) 1.25 2.25 Gross Appreciation for the day @ 10% (Rs.) 273.97 273.97 Expense Amount for the day (Rs.) 34.25 61.64 Net Appreciation for the day (Rs.) 239.72 212.33 Return (Net of Expenses) for the day in % (Annualized) 8.75 7.75 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. D. Load Structure (Std Obv 48) Exit Load is an amount which is paid by the investor to redeem the Units from the Scheme. Load amounts are variable and are subject to change from time to time. For the current applicable structure, please refer to the website of the AMC (www.invescomutualfund.com) or you may call at 1800 209 0007 (toll-free) or you can contact your distributor. Type of Load chargeable (as % of NAV) Load Exit For each purchase of units through Lumpsum / switch-in / Systematic Investment Plan (SIP), Load^ Systematic Transfer Plan (STP) and IDCW Transfer Plan, exit load will be as follows: • if units are redeemed/switched out on or before 3 months from the date of allotment: 0.50% • if units are redeemed/switched-out after 3 months: 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 on IDCW reinvested. • 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 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 or by calling at 1800 209 0007 (toll-free). For any change in Load structure, the AMC will issue an addendum and display it on the AMC Website/Investor Service Centres. Under 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. The AMC reserves the right to introduce / modify the Load depending upon the circumstances prevailing at that time subject to maximum limits as prescribed under the SEBI (MF) Regulations. The Redemption / Repurchase Price will not be lower than 97% of the Applicable NAV. (Std Obv 48) Any imposition or enhancement of Load in future shall be applicable on prospective investments only. At the time of changing the Load Structure: Invesco India Pharma and Healthcare Fund 201. 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. 3. 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. Invesco India Pharma and Healthcare Fund 21SECTION II I. Introduction A. Definition / interpretation 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 B. Risk Factors (Std Obv 8)  Scheme specific risk factors: Investing in a sectoral fund is based on the premise that the Scheme will seek to invest in companies belonging to only specific theme / sector. In line with the investment objective, the Scheme will seek to invest in equity and equity related securities of the companies in Pharmaceuticals, Healthcare and allied sectors and hence will be affected by risks associated with these sectors / industries and hence concentration risk is expected to be high. The performance of the companies which form the investment universe of this Scheme would be affected by the growth and performance of the Pharmaceuticals and Healthcare sector in the country.  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, general decline in the Indian markets, which may have an adverse impact on individual securities, a specific sector or all sectors. Consequently, the NAVs 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. Further, the volatility of medium / small - capitalization stocks may be higher in comparison to liquid large capitalization stocks.  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 credit risk remains zero, their prices are influenced by the movement in interest rates in the financial system. In case of floating rate instruments, an additional risk could arise because of changes in spreads of floating rate instruments. With increase in spread of floating rate instruments, the price can fall and with decrease in spread of floating rate instruments, the prices can rise. Moreover, the floating rate instruments having a periodical interest rate reset carry lower interest rate risk compared to a fixed rate debt security. However, in the falling interest rate scenario, the returns on floating rate debt instruments may not be better than those on fixed rate debt instruments. Invesco India Pharma and Healthcare Fund 22Credit 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. Lower rated or unrated securities are more likely to react to developments affecting the market and credit risk than the highly rated securities which react primarily to movements in the general level of interest rates. Lower rated or unrated securities also tend to be more sensitive to economic conditions than higher rated securities. Liquidity or Marketability Risk The ability of the Scheme to execute sale/purchase order is dependent on the liquidity or marketability. The primary measure of liquidity risk is the spread between the bid price and the offer price quoted by a dealer. The securities that are listed on the stock exchange carry lower liquidity risk, but the ability to sell these securities is limited by the overall trading volumes. Further, different segments of Indian financial markets have different settlement cycles and may be extended significantly by unforeseen circumstances. 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. The Scheme would invest in the securities which are not listed but offer attractive yields. This may however increase the risk of the portfolio. 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 re-investment 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 investing in Securitized Debt The Scheme may invest in securitized debt such as asset backed securities (ABS) or mortgage-backed securities (MBS). ABS are backed by other assets such as credit card, automobile or consumer loan receivables, retail loan installment or participations in pools of leases. Credit support for these securities may be based on the underlying assets and/or provided through credit enhancements by a third party. The values of these securities are sensitive to changes in the credit quality of the underlying collateral, the credit strength of the credit enhancement, changes in interest rates and at times the financial condition of the issuer. MBS is an asset backed security whose cash flows are backed by the principal and interest payments of a set of mortgage loans. In the case of mortgage-backed securities, these loans are usually first mortgages on residential properties. With asset backed securities, the loans might be credit card receivables, auto loans and leases or home equity loans. As the underlying loans are paid off by the borrowers, the investors in MBS/ABS receive payments of interest and principal over time. MBS, particularly home loan transactions, are subject to interest-rate risk and prepayment risk. A change in interest rates can affect the pace of payments on the underlying loans, which in turn, affects total return on the securities. ABS also carries credit or default risks. If many borrowers on the underlying loans default, losses could exceed the credit enhancement level and result in losses to investors in an ABS transaction. ABS has structure risk due to a unique characteristic known as early amortization or early payout risk. MBS carry interest rate risk. Maturity is a moving target with these securities. Depending on what happens to interest rates after issuing the MBS, the maturity of the bond could shorten or lengthen dramatically. This is because homeowners are allowed to refinance their mortgages, as decline in interest rates encourages many homeowners to refinance their mortgages. Whereas rise in interest rates causes homeowners to hold on to their mortgages longer. This will extend the originally estimated maturity dates of MBS. ABS and MBS are also subject to prepayment risk. When purchasing an MBS, investors usually calculate some degree of prepayment into their pricing. However, if prepayment happens unexpectedly or faster than predicted, it may result in reduced actual duration as compared to the expected duration of the paper at the time of purchase, which may adversely impact the portfolio yield. The yield-to-maturity of such securities cannot be known for certain at the time of purchase since the cash flows are not known. When principal is returned early, future interest payments will not be paid on that part of the Invesco India Pharma and Healthcare Fund 23principal. If the bond was purchased at a premium, the bond’s yield will be less than what was estimated at the time of purchase. The credit enhancement stipulated represents a limited loss cover to the investors. These certificates represent an undivided beneficial interest in the underlying receivables and do not represent an obligation of either the issuer or the seller or the originator, or the parent or any affiliate of the seller, issuer and originator. No financial recourse is available to the certificate holders against the investors’ representative. Delinquencies and credit losses may cause depletion of the amount available under the credit enhancement and thereby the investor payouts to the certificate holders may get affected if the amount available in the credit enhancement facility is not enough to cover the shortfall. On persistent default of an obligor to repay his obligation, the servicer may repossess and sell the asset. However, many factors may affect, delay or prevent the repossession of such asset or the length of time required to realise the sale proceeds on such sales. In addition, the price at which such asset may be sold may be lower than the amount due from that obligor. These securities also carry risk associated with the collection agent. With respect to the certificates, the servicer will deposit all payments received from the obligors into the collection account. However, there could be a time gap between collection by a servicer and depositing the same into the collection account especially considering that some of the collections may be in the form of cash. In this interim period, collections from the loan agreements may not be segregated from other funds of originator. If originator in its capacity as servicer fails to remit such funds due to investors, the investors may be exposed to a potential loss.  Risks associated with investing in SO Rated Papers SO transactions are asset backed/ mortgage backed securities, securitized paper backed by hypothecation of car loan receivables, securities backed by trade receivables, credit card receivables etc. In case of SO rated issuer, the underlying loan pools and structure is assessed to arrive at rating for the issuer. In addition to all the risks associated with the plain vanilla instruments like NCDs / Money market instruments etc., any instrument rated with the suffix (SO) is subject to certain additional risks like: • Underlying loan pools in case of SO rated securities can be of varying types and nature. SO securities are rated and assessed based on assumption around homogeneity of the underlying loan pools. In certain cases, the loan pools can show behavioral characteristics which are very different from initial assumptions and as such increase the credit risks inherent in the transaction. Additionally, the loan pools may have pre- payments which can increase the interest rate risk in the securities. • In case of SO rated securities, the structure of the transaction carries comingling risk and risk of the servicer of the transaction. As such, legal clauses and structural features are very important in addition to issuer credit risk since lack of sufficient structural protection can cause leakage of cash and / or security being available for investors. • SO rated securities are complex structures with a variety of credit enhancements. Debt securities lack a well-developed secondary market in India, and due to structured nature of SO securities, the liquidity in the market for these instruments is limited compared to similar rated normal debt instruments. Thus, lower secondary market liquidity in such instruments could cause challenges in timely selling by the scheme. Additionally due to limited liquidity, schemes may incur higher impact costs when such instruments are traded due to wider bid-offer spreads.  Additional risks associated with the CE rated papers In addition to all the risks associated with the plain vanilla instruments like NCDs / Money market instruments etc., any instrument rated with the suffix (CE) is exposed to various additional risks on the basis of the explicit underlying Credit enhancement (CE) from a third party/ parent/ group company, in the form of corporate guarantee/ letter of comfort/ pledge of shares etc. The risk involved are: • if the Credit Enhancement is in the form of Corporate Guarantee / Letter of Comfort, then there is a legal risk of enforcing the Corporate Guarantee / Letter of Comfort along with the credit risk pertaining to the Credit Enhancement provider. • If the Credit Enhancement is in the form of pledge of shares, then the additional risks are those associated with equity price movement, share collateral cover, liquidity of shares pledged as collateral in the secondary market, availability of free shares with the CE provider to be provided as additional collateral. Further there is also a legal risk of enforcing the pledge of shares, operational risk in selling the shares in secondary market & the underlying impact cost. • If the Credit Enhancement is in any other form, then there is a risk pertaining to legal enforceability of the credit enhancement and credit risk of the credit enhancement provider. Invesco India Pharma and Healthcare Fund 24 Risk Factor associated with investing in Tier I and Tier II Bonds: Tier I and Tier II Bonds are unsecured and the RBI prescribes certain restrictions in relation to the terms of these Bonds: Tier I and Tier II bonds are unsecured in nature. The claims of the Bondholders shall (i) be subordinated to the claims of all depositors and general creditors of the Bank; (ii) neither be secured nor covered by any guarantee of the Issuer or its related entity or other arrangement that legally or economically enhances the seniority of the claim vis-a-vis creditors of the Bank; (iii) Unless the terms of any subsequent issuance of bonds/debentures by the Bank specifies that the claims of such subsequent bond holders are senior or subordinate to the Bonds issued under the Disclosure Document or unless the RBI specifies otherwise in its guidelines, the claims of the Bondholders shall be pari passu with claims of holders of such subsequent debentures/bond issuances of the Bank; (iv) rank pari passu without preference amongst themselves and other subordinated debt eligible for inclusion in Tier 1 / Tier 2 Capital as the case may be. The Bonds are not redeemable at the option of the Bondholders or without the prior consent of RBI. The Bonds (including all claims, demands on the Bonds and interest thereon, whether accrued or contingent) are issued subject to loss absorbency features applicable for non-equity capital instruments issued in terms of Basel III Guidelines including in compliance with the requirements of Annex 5 thereof and are subject to certain loss absorbency features as described in bond prospectus and required of Tier 1 / Tier 2 instruments at the Point of Non Viability as provided for in Annexure 16 of the aforesaid Basel III Guidelines as amended from time to time. The Bonds are essentially non-equity regulatory instruments, forming part of a Bank's capital, governed by Reserve Bank of India (RBI) guidelines. These instruments have certain unique features which, inter-alia, grant the issuer (i.e. banks, in consultation with RBI) a discretion in terms of writing down the principal / interest, to skip interest payments, to make an early recall etc. without commensurate right for investors to legal recourse, even if such actions of the issuer might result in potential loss to investors. Payment of coupon on the Bonds is subject to the terms of Information Memorandum, including Coupon Discretion, Dividend Stopper Clause, Loss Absorption as contained in the Information Memorandum. The Bonds are subject to loss absorption features as per the guidelines prescribed by RBI. There may be no active market for the Bonds on the platform of the Stock Exchanges. As a result, the liquidity and market prices of the Bonds may fail to develop and may accordingly be adversely affected: There is no assurance that a trading market for the Bonds will exist and no assurance as to the liquidity of any trading market. Although an application will be made to list the Bonds on the NSE and/or BSE, there can be no assurance that an active market for the Bonds will develop, and if such a market were to develop, there is no obligation on the issuer to maintain such a market. The liquidity and market prices of the Bonds can be expected to vary with changes in market and economic conditions, financial condition and prospects and other factors that generally influence market price of such instruments. Such fluctuations may significantly affect the liquidity and market price of the Bonds, which may trade at a discount to the price at which one purchases these Bonds. Issuer is not required to and will not create or maintain a Debenture Redemption Reserve (DRR) for the Bonds issued under this Disclosure Document: As per the Companies (Share Capital and Debentures) Rules, 2014, as amended, no Debenture Redemption Reserve is required to be created by Banking Companies issuing debentures. There is no assurance that the Tier I / Tier II bonds will not be downgraded: The Rating agencies, which rate the Bonds, have a slightly different rating methodology for Tier I and Tier II bonds. In the event of deterioration of the financial health of the Issuer or due to other reasons, the rating of the Bonds may be downgraded whilst the ratings of other bonds issued by the issuer may remain constant. In such a scenario, for Tier I and Tier II Bond holders may incur losses on their investment.  Risk Factors Associated with repo transaction in Corporate Debt Securities: Counterparty Risk: This refers to the inability of the seller to meet the obligation to buy back securities at the contracted price. Fund Manager will endeavor to manage counterparty risk by dealing only with counterparties having strong credit profiles assessed through in-house credit analysis and / or with entities regulated by SEBI/RBI/IRDA. In the event of default by the repo counterparty, the Scheme will have recourse to the corporate debt securities given as collateral to recover the investment by selling the collateral in the market. However, selling of collateral will also be subject to liquidity risk in the market and the Scheme may incur impact cost at the time of selling the collateral. Invesco India Pharma and Healthcare Fund 25Collateral Risk: Collateral risk arises when the market value of the securities is inadequate to meet the repo obligations or there is downward migration in rating of collateral. Further if the rating of collateral goes below the minimum required rating during the term of repo or collateral becomes ineligible for any reason, counterparty will be expected to substitute the collateral. In case of failure to do so, IAMI / Schemes of the Fund will explore the option for early termination of the trade.  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 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 ADR/GDR and Foreign Securities (Std Obv 11) Subject to necessary approvals, the Scheme may also invest in ADRs/ GDRs/ overseas financial assets as permitted under the applicable regulations. The value of an investment in foreign securities may depend on general global economic factors or specific economic and political factors relating to the country or countries in which the foreign issuer operates. To the extent the assets of the Scheme are invested in overseas financial asset, there may be risk associated with fluctuation in foreign exchange rates, restriction on repatriation of capital and earnings under the exchange control regulations and transaction procedure in overseas market. The repatriation of capital to India may also be hampered by changes in regulations concerning exchange controls, political circumstances, bi-lateral conflicts or prevalent tax laws. Investment in foreign securities carries currency risk. Currency risk is a form of risk that arises from the change in price of one currency against other. The exchange risk associated with a foreign denominated instrument is a key Invesco India Pharma and Healthcare Fund 26element in foreign investment. This risk flows from differential monetary policy and growth in real productivity, which results in differential inflation rates. The risk arises because currencies may move in relation to each other.  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.  Risk Factors associated with investments in REITs and InvITs • Market Risk: REITs and InvITs Investments are volatile and subject to price fluctuations on a daily basis owing to factors impacting the underlying assets. AMC/Fund Manager’s will do the necessary due diligence but actual market movements may be at variance with the anticipated trends. • Liquidity Risk: As the liquidity of the investments made by the Scheme could, at times, be restricted by trading volumes, settlement periods, dissolution of the trust, potential delisting of units on the exchange etc., the time taken by the Mutual Fund for liquidating the investments in the scheme may be high in the event of immediate redemption requirement. Investment in such securities may lead to increase in the scheme portfolio risk. • Reinvestment Risk: Investments in REITs & InvITs may carry reinvestment risk as there could be repatriation of funds by the Trusts in form of buyback of units or IDCW pay-outs, etc. Consequently, the proceeds may get invested in assets providing lower returns. • Regulatory/Legal Risk: REITs and InvITs being new asset classes, rights of unit holders such as right to information etc. may differ from existing capital market asset classes under Indian Law.  Risks associated with Securities Lending For Equity Instruments: 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 Fund 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. For Debt Instruments: As with other modes of extensions of credit, there are risks inherent to securities lending, including the risk of failure of the other party, in this case the approved intermediary, to comply with the terms of the agreement entered into between the lender of securities i.e. the Scheme and the approved intermediary. Such failure can result in the possible loss of rights to the collateral put up by the borrower of the securities, the inability of the approved intermediary to return the securities deposited by the lender and the possible loss of any corporate benefits accruing to the lender from the securities deposited with the approved intermediary. The Scheme may not be able to sell such lent securities and this can lead to temporary illiquidity. Invesco India Pharma and Healthcare Fund 27 Risks associated with Short Selling The Scheme may enter into short selling transactions, subject to SEBI and RBI Regulations. Short positions carry the risk of losing money and these losses may grow unlimited theoretically if the price of the stock increases without any limit. This may result in major loss to the Scheme. At times, the participants may not be able to cover their short positions, if the price increases substantially. If numbers of short sellers try to cover their position simultaneously, it may lead to disorderly trading in the stock and thereby can briskly escalate the price even further making it difficult or impossible to liquidate short position quickly at reasonable prices. In additions, short selling also carries the risk of inability to borrow the security by the participants thereby requiring the participants to purchase the securities sold short to cover the position even at unreasonable prices.  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. C. Risk Mitigation Strategies (Std Obv 9) Risk Mitigation Measures: The Scheme will participate in both the upside risk and downside risk from the performance of the pharma and healthcare sector. Our stock selection process can improve the performance of the scheme. Type of Risk Risk Mitigation Measures Volatility By monitoring sector / company exposure at portfolio level. Concentration By diversifying across stocks / sectors, concentration risk can be reduced. The fund manager will endeavor to build well diversified portfolio within the overall fund specific investment strategy which will help in controlling concentration risk. Liquidity The fund manager will control the liquidity at portfolio construction level. REITs and The Scheme will comply with the applicable SEBI limits and will endeavour to invest in REITs InvITs & InvITs which have adequate liquidity in their tradeable units. II. Information about the scheme A. Where will the scheme invest (Std Obv 29) The corpus of the Scheme will be predominantly invested in Equity and Equity related instruments of companies in the Pharma, Healthcare and allied sectors, Debt and Money Market Instruments and other permitted securities which will include but not limited to: Equity and Equity Related Instruments: 1. Equity share is a security that represents ownership interest in a company. It is issued to those who have contributed capital in setting up an enterprise. 2. Equity Related Instruments are securities which give the holder of the security right to receive equity shares on pre agreed terms. It includes convertible debentures, convertible preference shares, warrants carrying the right to obtain equity shares, equity derivatives and such other instrument as may be specified by SEBI from time to time. Equity Derivatives are financial instrument, generally traded on an exchange, the price of which is directly dependent upon (i.e. “derived from”) the value of equity shares or equity indices. Derivatives involve the trading of rights or obligations based on the underlying, but do not directly transfer property. 3. Derivatives: Futures are exchange-traded contracts to sell or buy financial instruments for future delivery at an agreed price. There is an agreement to buy or sell a specified quantity of financial instrument on a designated future date at a price agreed upon by the buyer and seller at the time of entering into a contract. To make trading possible, the exchange specifies certain standardized features of the contract. A futures contract involves an obligation on both the parties to fulfill the terms of the contract. Invesco India Pharma and Healthcare Fund 28SEBI has permitted futures contracts on indices and individual stocks with maturity of 1 month, 2 months and 3 months on a rolling basis. The futures contracts are settled on last Thursday (or immediately preceding trading day if Thursday is a trading holiday) of each month. The final settlement price is the closing price of the underlying stock(s) / index. However, pursuant to SEBI Circular No. SEBI/HO/MRD/DOPI/CIR/P/2018/161 dated December 31, 2018, stock derivatives are physically settled. Option is a contract which provides the buyer of the option (also called holder) the right, without the obligation, to buy or sell a specified asset at the agreed price on or upto a particular date. For acquiring this privilege, the buyer pays premium (fee) to the seller. The seller on the other hand has the obligation to buy or sell specified asset at the agreed price and for this obligation he receives premium. The premium is determined considering number of factors such as the market price of the underlying asset/security, number of days to expiry, risk free rate of return, strike price of the option and the volatility of the underlying asset. Option contracts are of two types viz: Call Option - The option that gives the buyer the right to buy specified quantity of the underlying asset at the strike price is a call option. The buyer of the call option (known as the holder of call option) can call upon the seller of the option (writer of the option) and buy from him the underlying asset at the agreed price at any time on or before the expiry of the option. The seller (writer of the option) on the other hand has the obligation to sell the underlying asset if the buyer of the call option decides to exercise his option to buy. Put Option - The right to sell is called put option. A Put option gives the holder (buyer) the right to sell specified quantity of the underlying asset at the strike price. The seller of the put option (one who is short Put) however, has the obligation to buy the underlying asset at the strike price if the buyer decides to exercise his option to sell. There are two kinds of options based on the date of exercise of right. The first is the European Option which can be exercised only on the maturity date. The second is the American Option which can be exercised on or before the maturity date. W.e.f. December 31, 2010, all the options contracts in F&O Segment have European Option only. • Debt and Money Market Instruments: 1. Non-convertible debentures as well as bonds are securities issued by companies / institutions promoted / owned by the Central or State governments and statutory bodies, which may or may not carry a Central/State government guarantee, public and private sector banks, All India Financial Institutions, private sector companies. These instruments may be secured against the assets of the company or unsecured and generally issued to meet the short term and long term fund requirements. Rate of interest on such instruments would depend upon spread over corresponding government security, perceived risk, rating, tenor etc. These instruments include fixed interest security with/without put/call option, floating rate bonds, zero coupon bonds. Frequency of the interest payment could be either monthly/quarterly/half-yearly or annually. 2. Floating rate debt instruments are debt instruments issued by central government, state government, corporates, PSUs etc. with coupon reset periodically. The periodicity of reset could be daily, monthly, quarterly, half yearly and annually or any other periodicity as may be mutually agreed between the issuer and the Fund. The fund manager will have the flexibility to invest the debt component into floating rate debt securities in order to reduce the impact of rising interest rate in the economy. 3. Securitised Assets: Securitization is a structured finance process which involves pooling and repackaging of cash-flow producing financial assets into securities that are then sold to investors. They are termed as Asset Backed Securities (ABS) or Mortgage-Backed Securities (MBS). ABS are backed by other assets such as credit card, automobile or consumer loan receivables, retail installment loans or participations in pools of leases. Credit support for these securities may be based on the underlying assets and/or provided through credit enhancements by a third party. MBS is an asset backed security whose cash flows are backed by the principal and interest payments of a set of mortgage loans. Such mortgage could be either residential or commercial properties. ABS/MBS instrument reflect the undivided interest in the underlying assets and do not represent the obligation of the issuer of ABS/MBS or the originator of underlying receivables. Securitization often utilizes the services of Special Purpose Vehicle. Invesco India Pharma and Healthcare Fund 29Note: The Scheme will not invest in foreign securitized debt. 4. Pass Through Certificate (PTC) represents beneficial interest in an underlying pool of cash flows. These cash flows represent dues against single or multiple loans originated by the sellers of these loans. PTCs may be backed, but not exclusively, by receivables of personal loans, car loans, two-wheeler loans and other assets subject to applicable regulations. 5. Securities created and issued by the Central and State Governments as may be permitted by RBI, securities guaranteed by the Central and State Governments (including but not limited to coupon bearing bonds, zero coupon bonds and treasury bills). Special securities issued by the Government of India to entities like Oil Marketing Companies, Fertilizer Companies, the Food Corporation of India, etc. (popularly called oil bonds, fertilizer bonds and food bonds respectively) and special securities issued by the State Government under “Ujjwal Discom Assurance Yojna (UDAY) Scheme for Operational and Financial Turnaround of Power Distribution Companies (DISCOMs)” notified by Ministry of Power vide Office Memorandum (No 06/02/2015-NEF/FRP) dated November 20, 2015, (popularly called as UDAY Bonds). Central Government Securities are sovereign debt obligations of the Government of India with zero-risk of default and issued on its behalf by RBI. They form part of Government’s annual borrowing programme and are used to fund the fiscal deficit along with other short term and long-term requirements. Such securities could be fixed rate, fixed interest rate with put/call option, zero coupon bond, floating rate bonds, capital indexed bonds, fixed interest security with staggered maturity payment etc. 6. Debt Instruments with special features viz. subordination to equity (absorbs losses before equity capital) and /or convertible to equity upon trigger of a pre-specified event for loss absorption. Additional Tier I bonds and Tier 2 bonds issued under Basel III framework are some instrument which may have above referred special features. 7. Debt Instruments having Structured Obligation (SO rating) and / or Credit Enhancements (CE rating) 8. Para 12.10 of SEBI Master Circular dated June 27, 2024 has clarified that Non-Convertible Preference Shares (NCPS) shall be treated as Debt instruments. 9. Certificate of Deposits (CDs) is a negotiable money market instrument issued by scheduled commercial banks and select all-India Financial Institutions that have been permitted by the RBI to raise short term resources. The minimum denomination of CD should be Rs. 1 Lac and in multiples of Rs. 1 Lac thereafter. The maturity period of CDs issued by the Banks is between 7 days to one year whereas in case of FIs, maturity is between one year to 3 years from the date of issue. CDs may be issued at a discount to face value. Banks/ FIs can not buyback their own CDs before maturity. 10. Commercial Paper (CPs) is an unsecured negotiable money market instrument issued in the form of a promissory note, generally issued by the corporates, primary dealers and all India Financial Institutions as an alternative source of short-term borrowings. They are issued at a discount to the face value as may be determined by the issuer. CP is traded in secondary market and can be freely bought and sold before maturity. 11. Treasury Bills (T-Bills) are issued by the Government of India to meet their short-term borrowing requirements. T-Bills are issued for maturities of 91 days, 182 days and 364 days. T-bills are issued at a discount to their face value and redeemed at par. 12. Non-Convertible Debentures of original or initial maturity upto one year issued by corporate (including NBFCs) by way of private placement in accordance with the provisions of master circular of RBI vide reference no. RBI/MRD/2016-17/32 dated July 7, 2016. 13. Tri-party Repo means a repo contract where a third entity (apart from the borrower and lender), called a Tri- Party Agent, acts as an intermediary between the two parties to the repo to facilitate services like collateral selection, payment and settlement, custody and management during the life of the transaction. 14. Repo (Repurchase Agreement) or Reverse Repo is a transaction in which two parties agree to sell and purchase the same security with an agreement to purchase or sell the same security at a mutually decided future date and price. The transaction results in collateralized borrowing or lending of funds. When the seller sells the security with an agreement to repurchase it, it is Repo transaction whereas from the perspective of buyer who buys the security with an agreement to sell it at a later date, it is reverse repo transaction. Invesco India Pharma and Healthcare Fund 30Presently in India, G-Secs, State Government Securities, T-Bills and Corporate Debt Securities are eligible for Repo/Reverse Repo. The Scheme will also participate in repo in corporate debt securities. 15. Bills Rediscounting. 16. Cash Management Bills (CMB) are issued by Government of India to meet the temporary cash flow mismatches of the Government. CMBs are non-standard, discounted instruments issued for maturities less than 91 days. CMBs are issued at discount to the face value through auctions. The settlement of the auction will be on T+1 basis. 17. Clearcorp Repo Order Matching System (CROMS) is a Straight Through Processing (STP) enabled anonymous Order Matching Platform launched by Clearcorp Dealing Systems (India) Ltd. for facilitating dealing in Market Repos in all kinds of Government Securities. It enables dealing in two kinds of Repos – (1) Basket and (2) Special Repos. Building on the internationally popular Standard Repo Model, Basket Repos enables dealing in baskets wherein repoable securities have been classified based on instrument type, liquidity and outstanding tenor and clustered together. While borrowers can raise funds through a Basket Repo against any of security forming part of the concerned basket, the lender is assured that it would receive only any of the securities forming part of the concerned basket. Details of security allocated are known to both counterparties post trade. As for Special Repos, which is the conventional repo, both borrower and lender are aware of the underlying security against which deal is sought to be concluded. CROMS provides better transparency, repo rate discovery and operational efficiency. • “REIT” or “Real Estate Investment Trust” shall have the meaning assigned in clause (zm) of sub-regulation 1 of regulation 2 of the Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014. REITs are companies that own and lease out commercial or residential real estate. The rental incomes from the properties are shared among REIT investors, who are allotted units. These units are tradeable on exchanges. • “InvIT” or “Infrastructure Investment Trust” shall have the meaning assigned in clause (za) of sub- regulation (1) of regulation 2 of the Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014. InvITs are similar to REITs, except these own infrastructure assets not real estate. • Any other scheme of Invesco Mutual Fund or of any other mutual fund. • Pending deployment of funds as per the investment objective of the Scheme, the funds may be parked in short term deposits of the Scheduled Commercial Banks, subject to guidelines and limits specified by SEBI. • Any other securities as may be permitted by SEBI / RBI from time to time. Investment in such any other securities will be subject to complying with the regulatory requirements as may be prescribed by SEBI / RBI. The securities / instruments mentioned above and such other securities the Scheme is permitted to invest in could be listed, unlisted, privately placed, secured, unsecured, rated or unrated and of any maturity. The securities may be acquired through initial public offering (IPOs), secondary market, private placement, rights offers, negotiated deals. Further investments in debentures, bonds and other fixed income securities will be in instruments which have been assigned investment grade rating by the credit rating agency. The Scheme may also invest in suitable investment avenues in foreign securities in overseas financial markets for the purpose of diversification, commensurate with the Scheme objectives and subject to necessary stipulations by SEBI / RBI. Towards this end, the Mutual Fund may also appoint overseas investment advisors and other service providers, as and when permissible under the regulations. The Scheme may with the approval of SEBI / RBI invests in: • ADRs/ GDRs issued by Indian or foreign companies • Equity of overseas companies listed on recognized stock exchanges overseas; • Initial and follow on public offerings for listing at recognized stock exchanges overseas; • Foreign debt securities in the countries with fully convertible currencies, short term as well as long term debt instruments with rating not below investment grade by accredited/registered credit rating agencies; • Money market instruments rated not below investment grade; • Repos in the form of investment, where the counterparty is rated not below investment grade; repos should not however, involve any borrowing of funds by mutual funds. • Government securities where the countries are rated not below investment grade; • Derivatives traded on recognized stock exchanges overseas only for hedging and portfolio balancing with underlying as securities; Invesco India Pharma and Healthcare Fund 31• Short term deposits with banks overseas where the issuer is rated not below investment grade; and • Units/securities issued by overseas mutual funds or unit trusts registered with overseas regulators and investing in (a) aforesaid securities, or (b) unlisted overseas securities (not exceeding 10% of their net assets). On an ongoing basis, the AMC is allowed to invest in overseas securities upto 20% of the average Asset Under Management (‘AUM’) in overseas securities of the previous three calendar months subject to maximum limit mentioned above at Fund house level. Para 12.19.1.3.c. and 12.19.1.3.d of SEBI Master Circular dated June 27, 2024 has clarified that the aforesaid 20% limit for ongoing investment in overseas securities will be soft limit for purpose of reporting only on a monthly basis to SEBI. As per para 12.19.1 of SEBI Master Circular dated June 27, 2024, the limits applicable for investment in overseas securities at Fund House level are as follows: • Overseas Securities: Maximum of US $1 billion within the overall industry limit of US $ 7 billion or such limits as may be prescribed by SEBI from time to time. • Overseas ETFs: Maximum of US $300 million Fund within the overall industry limit of US $ 1 billion or such limits as may be prescribed by SEBI from time to time. (Std Obv 16) The Scheme will invest in Overseas securities / Overseas ETFs during NFO and on an ongoing basis. The Scheme intends to invest USD 25 Million subject to residual regulatory limit in overseas securities during a period of six months from the date of closure of New Fund Offer. On an ongoing basis, the Scheme may make investments in overseas securities (i.e. ADRs, GDRs etc.) upto the headroom available without breaching the overseas investments limits as of February 1, 2022 at the Fund level. Further, pursuant to SEBI letter dated March 19, 2024, the subscription to schemes investing in Overseas ETFs is temporarily suspended in order to avoid breach of industry-wide limits for investment in overseas ETFs till any further communication is received from SEBI / AMFI in this regard. Subject to the approval of RBI / SEBI and conditions as may be prescribed by them, the Mutual Fund may open one or more foreign currency accounts abroad either directly, or through the custodian/sub-custodian, to facilitate investments and to enter into/deal in forward currency contracts, currency futures, interest rate futures / swaps, currency options for the purpose of hedging the risks of assets of a portfolio or for its efficient management. B. Investment Restrictions Pursuant to SEBI (MF) Regulations, specifically the seventh schedule and amendments 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 entity and in listed securities/units of Venture Capital Funds. The Scheme being sectoral fund, pursuant to SEBI letter dated June 10, 2022, the upper ceiling on investment will be the weightage of scrip in the sectoral index or 10% of NAV of the Scheme, whichever is higher. The investment in units of Venture Capital Funds will be as per para 12.13 of SEBI Master Circular dated June 27, 2024. 2. The Mutual Fund under all its scheme shall not own more than 10% of any company’s paid up capital carrying voting rights or ten percent of units of REITs issued by a single issuer, as the case may be. 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. 3. All investments by the Scheme in equity shares and equity related instruments shall only be made provided such securities are listed or to be listed. Invesco India Pharma and Healthcare Fund 324. 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. 5. The Scheme shall not make any investment in: i. any unlisted security of an associate or group company of the sponsor; or ii. any security issued by way of private placement by an associate or group company of the sponsor; or iii. the listed securities of group companies of the sponsor which is in excess of 25% of the net assets. 6. 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. 7. 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) 8. 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. 9. The Scheme shall not make any investment in any fund of funds scheme. 10. The Scheme shall adhere to following limits for investments in Debt and Money Market Instruments issued by a single issuer: Credit Rating Maximum Limit (% of net assets) AAA 10 AA (including AA+ and AA-) 8 A (including A+) & below 6 The above limits may be extended by up to 2% of the NAV of the Scheme with prior approval of the Board of Trustees and AMC, subject to compliance with the overall 12% limit. Provided that such limits shall not be applicable for investments in Government Securities, treasury bills, and Triparty Repo on G-Secs & T-Bills. 11. 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. Invesco India Pharma and Healthcare Fund 33Further 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. 12. 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. 13. The Scheme may invest upto 5% of its net assets in unrated debt instruments subject to conditions that such investments can be made only in such instruments, including bills re-discounting, usance bills, etc., that are generally not rated and for which separate investment norms or limits are not provided in SEBI (MF) Regulations & various circulars issued thereunder. Investments shall be made with the prior approval of the Board of AMC & Trustee. 14. The Scheme will comply with the following restrictions for trading in exchange traded derivatives contracts 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: 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: Invesco India Pharma and Healthcare Fund 34The 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. In 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 as may be permitted by SEBI from time to time, subject to regulatory approvals, if any, shall not exceed 100% of the net assets of the scheme. 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. Cash or cash equivalents with residual maturity of less than 91 days may be treated as not creating any exposure. SEBI vide letter dated November 3, 2021 has clarified that Cash Equivalent shall consist of Government Securities, T-Bills and Repo on Government Securities. v. Exposure due to hedging positions may not be included in the above mentioned limits subject to the following: 1. Hedging positions are the derivative positions that reduce possible losses on an existing position in securities and till the existing position remains. 2. 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). 3. Any derivative instrument used to hedge has the same underlying security as the existing position being hedged. 4. 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. vi. 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. Further, the value of the notional principal in such cases must not exceed the value of respective existing assets being hedged by the Scheme. Exposure to a single counterparty in such transactions should not exceed 10% of the net assets of the Scheme. vii. 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). viii. 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 Option bought Option Premium Paid * Lot Size * Number of Contracts. 15. 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 guidelines mentioned in para 12.16 of 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: Invesco India Pharma and Healthcare Fund 351. “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. 2. The Scheme shall not park more than 15% of the net assets in short term deposit(s) of all the scheduled commercial banks put together. However, such limit may be raised to 20% with prior approval of the Trustees. 3. Parking of funds in short term deposits of associate and sponsor scheduled commercial banks together shall not exceed 20% of total deployment by the Mutual Fund in short term deposits. 4. The Scheme shall not park more than 10% of the net assets in short term deposit(s), with any one scheduled commercial bank including its subsidiaries. 5. The Scheme shall not park funds in short term deposit of a bank which has invested in that Scheme. 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. 6. 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. 16. Restrictions on Investment in debt instruments having Structured Obligations / Credit Enhancements: I. The investment of the Scheme in the following instruments shall not exceed 10% of the debt portfolio of the schemes and the group exposure in such instruments shall not exceed 5% of the debt portfolio of the schemes: a) Unsupported rating of debt instruments (i.e. without factoring-in credit enhancements) is below investment grade and b) Supported rating of debt instruments (i.e. after factoring-in credit enhancement) is above investment grade. For the purpose of this provision, ‘Group’ shall have the same meaning as defined in para 12.9.3.3 of SEBI Master Circular dated June 27, 2024. II. Investment limits as mentioned in point no. I shall not be applicable on investments in securitized debt instruments, as defined in SEBI (Public Offer and Listing of Securitized Debt Instruments) Regulations 2008. III. Investment in debt instruments, having credit enhancements backed by equity shares directly or indirectly, shall have a minimum cover of 4 times considering the market value of such shares. 17. Restrictions on Investment in debt instruments with special features viz. Additional Tier I bonds and Tier 2 bonds issued under Basel III framework:  Mutual Fund shall not own more than 10% of such instruments issued by a single issuer across all its schemes.  The investment of the Scheme shall not exceed 10% of the debt portfolio of the schemes and not more than 5% of the debt portfolio will be deployed in such debt instruments issued by any single intermediary. However, such investments limit shall be within the overall limit for debt instruments issued by a single issuer. Note: Additional Tier I bonds and Tier II bonds issued under Basel III framework are some instruments which may have special features. 18. 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 debt, fixed income derivative positions, repo transactions and credit default swaps in corporate debt securities, REITs, InvITs, other permitted securities/assets and Invesco India Pharma and Healthcare Fund 36such other securities/assets as may be permitted by SEBI from time to time, subject to regulatory approvals, if any, should 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. 19. The Scheme may invest upto 10% of net assets in InvITs, as permitted by SEBI from time to time subject to the following: a. No mutual fund under all its schemes shall own more than 10% of units issued by a single issuer of InvIT; and b. The scheme shall not invest - a. more than 10% of its NAV in the units of InvIT; and b. more than 5% of its NAV in the units of InvIT issued by a single issuer. 20. The Scheme shall not advance any loans. 21. 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 month. 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 respective investment objective. All the investment restrictions will be applicable at the time of making investments. Further, pursuant to SEBI circular dated June 26, 2025, deviation of prudential limits due to passive breaches (occurrence of instances not arising out of omission and commission of AMC) should be rebalanced within 30 business days. If such passive deviations of prudential limits are not rebalanced within 30 business days, justification in writing, including details of efforts taken to rebalance the passive breach shall be placed before the Investment Committee of the AMC. The Investment Committee, if it so desires, can extend the timeline for rebalancing of passive breach up to sixty (60) Business Days from the date of completion of mandated rebalancing period. In case the passive deviation of prudential limits is not rebalanced within the aforementioned mandated plus extended timelines the AMC shall comply with the prescribed restrictions, reporting and disclosure requirements as specified in para 2.9 of SEBI Master Circular dated June 27, 2024. C. Fundamental Attributes (Std Obv 59) Following are the Fundamental Attributes of the scheme, in terms of Clause 1.14 of SEBI Master Circular for Mutual Funds dated June 27, 2024: (i) Type of a Scheme An open ended equity scheme investing in Pharma, Healthcare and allied sectors. (ii) Investment Objective (Std Obv 5) To generate long term capital appreciation by investing predominantly in equity and equity related securities of the companies in Pharmaceuticals, Healthcare and allied sectors. There is no assurance that the investment objective of the Scheme will be achieved. (iii) Investment Pattern The tentative Equity and Equity Related Instruments and Debt and Money Market Instruments portfolio break-up with minimum and maximum asset allocation is as follows: Invesco India Pharma and Healthcare Fund 37Indicative Allocations Instruments (% of net assets) Minimum Maximum Equity and Equity related instruments of companies in the Pharma, Healthcare and 80 100 allied sectors Other equity and equity related instruments 0 20 Debt and Money Market Instruments 0 20 Units issued by InvITs 0 10 Rebalancing due to Short Term Defensive Consideration: 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 30 calendar days from the date of deviation. (iv) Terms of Issue • Liquidity provisions: The Scheme being open ended, 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 as and when the AMC/Trustee considers it necessary in the interest of Unit holders of the Scheme. The Scheme will offer Units for purchase and redemption at Applicable NAV on all Business Days on an ongoing basis commencing not later than 5 Business Days from the closure of the NFO Period. Under normal circumstances, the AMC will transfer redemption or repurchase proceeds within 3 Business Days from the date of acceptance of redemption requests or repurchase 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. • 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 Pharma and Healthcare Fund 38D. Other Scheme Specific Disclosures Listing and transfer The Scheme being an open-ended Scheme under which the Units are available for 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 The 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 of units account 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 (Std Obv 57(a) & available for plans/options where the IDCW frequency is less than one month. The 57(b)) applicant intending to 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 Rs. 10 crores Amount Invesco India Pharma and Healthcare Fund 39Maximum Amount There is no maximum subscription (target) to be raised. to be raised (if any) Dividend Policy Under the IDCW option, the Trustees will endeavor to declare the IDCW, subject to (IDCW) availability of distributable surplus calculated in accordance with SEBI (MF) Regulations. The amounts can be distributed out of investors capital (Equalization Reserve), which is part of sale price that represents realized gains. The actual declaration of IDCW and frequency will, inter-alia, depend on availability of distributable surplus calculated in accordance with SEBI (MF) Regulations and the decisions of the Trustees shall be final in this regard. There is no assurance or guarantee to the Unit holders as to the rate of IDCW nor that the IDCW will be paid regularly. IDCW Distribution Procedure In accordance with para 11.6 of SEBI Master Circular dated June 27, 2024, the procedure for IDCW distribution would be as under: 1. Quantum of IDCW and the record date will be fixed by the Trustee in their meeting. IDCW so decided shall be paid, subject to availability of distributable surplus. 2. Within one calendar day of decision by the Trustee, the AMC shall issue notice to the public communicating the decision about the IDCW including the record date. The record date shall be 2 business days from issue of public notice in at least one English newspaper or in a newspaper published in the language of the region where the Head Office of the mutual fund is situated, whichever is issued earlier. 3. Record date shall be the date, which will be considered for the purpose of determining the eligibility of investors whose names appear on the register of Unit holders for receiving IDCW. 4. The notice will, in font size 10, bold, categorically state that pursuant to payment of IDCW, the NAV of the Scheme would fall to the extent of payout and statutory levy (if applicable). 5. The NAV will be adjusted to the extent of IDCW distribution and statutory levy, if any, at the close of business hours on record date. 6. Before the issue of such notice, no communication indicating the probable date of IDCW declaration in any manner whatsoever will be issued by Mutual Fund. Allotment All applicants whose cheques/other payment instruments like pay order, Net banking, 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. 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 and the receipt of IDCW distributions, if any, as may be declared by the Trustee. Refund If the Scheme fails to collect the minimum subscription amount of Rs. 10 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. No 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. Invesco India Pharma and Healthcare Fund 40Refund 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 indicative list and investors 1. Resident adult individuals either singly or jointly (not exceeding three) or on an shall consult their Anyone or Survivor basis; financial advisor to 2. Hindu Undivided Family (HUF) through Karta; ascertain whether 3. Minor through parent / legal guardian (minor will be first and sole holder); the scheme is 4. Association of Persons (AOP) or Body of Individuals (BOI); suitable to their risk 5. Partnership Firms in the name of any one of the partner; profile. 6. Proprietorship in the name of the sole proprietor; 7. Companies, Bodies Corporate, Public Sector Undertakings (PSUs), Association of Persons (AOP) or Bodies of Individuals (BOI) and societies registered under the 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 invest 1. Pursuant to RBI A.P. (DIR Series) Circular No. 14 dated September 16, 2003, Overseas 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. The 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. Invesco India Pharma and Healthcare Fund 41How to Apply and Application form and Key Information Memorandum may be obtained from Official Points other details 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. For details on updated list of Official Points of Acceptance investors are requested to call 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://www.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 Trustee to Invesco Mutual Fund reserves the right to change/modify above provisions at a later date. 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 any, There are no restrictions on transfer of Units of the Scheme whether held in Statement of on the right to freely Account (physical / non-demat) mode or dematerialised mode. Units held in dematerialized retain or dispose of form can be transferred and transmitted in accordance with the provisions of SEBI units being offered. (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. 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. Invesco India Pharma and Healthcare Fund 42For 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: i. 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. ii. 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 Scheme before the cut off time i.e. funds are credited to the bank account of the Scheme before the cut off time, the closing NAV of the same Business Day shall be This is the time applicable. before which your Invesco India Pharma and Healthcare Fund 43application 2. In respect of valid application received after 3.00 p.m. on a Business Day at the (complete in all Official Point(s) of Acceptance and funds for the entire amount of subscription / respects) should purchase as per the application / switch-in request are available for utilization by the reach the official Scheme after the cut off time on the same day i.e. the funds are credited to the bank points of account of the Scheme after cut off time on the same day or before the cut-off time acceptance. of next Business Day, the closing NAV of next Business Day 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 Scheme 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: 1. Application / switch-in request is received before the applicable cut-off time. 2. Funds for the entire amount of subscription / purchase as per the application / switch- in request are credited to the bank account of the Scheme before the cut-off time. 3. The funds are available for utilization before the cut-off time without availing any credit facility whether intra-day or otherwise, by the Scheme. 4. 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 Valid 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 amount During NFO & Ongoing basis: for purchase/ redemption/ Minimum / Additional Amount for subscription / purchase: switches Rs. 1,000/- per application and in multiples of Re. 1/- thereafter. For switch-ins (including additional switch-ins): Rs. 1,000/- per application and in multiples of Re. 0.01/- thereafter. Minimum Amount for redemption / repurchase / switch-outs: Rs.1,000/- or 0.001 unit or account balance whichever is lower Note - The provisions relating to Minimum Amount (including Additional Application Amount) for subscription / purchase will not be applicable for investments made in the name of Designated Employees of the AMC pursuant to para 6.10 of SEBI Master Circular dated June 27, 2024 on ‘Alignment of interest of Designated Employees of Asset Management Companies with the Unitholders of the Mutual Fund Schemes.’ 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 (Std Obv 60) from 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 Invesco India Pharma and Healthcare Fund 44holding 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. Dividend / IDCW The IDCW payments will be transferred to the Unit holders within 7 business days from the record date. 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. The normal processing time may not be applicable in situations where such details are not provided by Investors / Unit holders. The AMC will not be responsible for any loss arising out of fraudulent encashment of cheques and / or any delay / loss in transit. 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 of In case the redemption or repurchase proceeds are not transferred within 3 Business Days redemption / from the date of redemption under normal circumstances, the AMC shall pay interest @ 15% p.a. for the period of delay along with redemption or repurchase proceeds. However, Invesco India Pharma and Healthcare Fund 45repurchase in case of exceptional circumstances prescribed by AMFI vide it’s letter no. AMFI/ 35P/ proceeds / dividend 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. The IDCW payments will be transferred to the Unit holders within 7 business days from the record date. In case the AMC fails to transfer the IDCW within the above stipulated time it shall be liable to pay interest to the Unit holders at 15% p.a. or such other rate as may be prescribed by SEBI from time to time. 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 Redemption and be unclaimed redemption/dividend amounts would be made available on our website Income Distribution (www.invescomutualfund.com). An investor can obtain details after providing his proper cum Capital credentials (like PAN, date of birth, etc.) along with other security controls put in place by Withdrawal the AMC. Further, the process for claiming unclaimed redemption and dividend amounts Amount (IDCW) and necessary forms/documents required for the same is also made available on our website. (Std Obv 53) Further, pursuant to para 14.3 of SEBI Master Circular dated June 27, 2024on treatment of 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 appointed legal guardian. The Guardian shall submit the date of birth of the minor (Std Obv 37) alongwith 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 Invesco India Pharma and Healthcare Fund 46hold 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. Any other There is no minimum balance requirement. (Std Obv 36) disclosure in terms of Consolidated Checklist on Standard Observations Invesco India Pharma and Healthcare Fund 47III. Other Details A. Periodic Disclosures Portfolio The Mutual Fund / AMC shall disclose portfolio (along with ISIN) of the Scheme on the website disclosures 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 Portfolio within 10 days AMC: (as on the last day of from the close https://www.invescomutualfund.com/literature-and- the month) of each month form?tab=Complete AMFI: https://www.amfiindia.com/online-center/portfolio- disclosure Half Yearly Within 10 days AMC: Portfolio (as on 31st of each half year https://www.invescomutualfund.com/literature-and- March & 30th form?tab=HalfYearlyHoldings September) AMFI: https://www.amfiindia.com/online-center/portfolio- disclosure For further details, kindly refer SAI. Unaudited The soft copy of unaudited half yearly financial results of the Scheme as on March 31 and September Half 30, each year, will be hosted on the website of the Mutual Fund (www.invescomutualfund.com) and yearly on AMFI website (www.amfiindia.com) within one month from the close of each half year (i.e. on results 31st March and on 30th September). The link to access unaudited half yearly scheme financials is as follows: AMC https://www.invescomutualfund.com/about-us?tab=Financials Website 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 hosted on the website of Report 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-us?tab=Financials Website AMFI https://www.amfiindia.com/otherdata/accounts Website For further details, kindly refer SAI. Disclosure The Risk-o-meter shall have following six levels of risk: of Risk-o- i. Low Risk Meter ii. Low to Moderate Risk (Std Obv iii. Moderate Risk 38) iv. Moderately High Risk v. High Risk and vi. Very High Risk The product labelling assigned during the 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 Invesco India Pharma and Healthcare Fund 48made. The AMC will evaluate the Risk-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 contains details of all Summary the Schemes viz. Scheme features, Fund Manager details, investment details, investment objective, Document expense ratios, portfolio details, etc. Scheme summary document is uploaded on the websites of (Point 69 AMC, AMFI and stock exchanges in 3 data formats i.e. PDF, Spreadsheet and a machine readable of Policy format (either JSON or XML). Scheme summary document shall be updated by the AMCs on a Related monthly basis i.e. by 15th of every month or within 5 working days from the date of change or emails modification in the scheme information. issued by SEBI Master Circular dated June 27, 2024) (Std Obv 38) B. Transparency / NAV Disclosure (Std Obv 41 & 42) The Direct Plan under the Scheme will have a separate NAV. The AMC will calculate and disclose the first NAV of the Scheme within 5 (five) Business Days from the closure of NFO Period. Subsequently, the AMC will calculate the NAVs of the Scheme on daily basis and prominently disclose the NAVs of the Scheme under a separate heading on the website of the Fund (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 will extend facility of sending latest available NAVs of the Scheme to the Unit holders through SMS upon receiving a specific request in this regard. Also, information regarding NAVs can be obtained by the Unit holders / Investors by calling or visiting the nearest ISC. C. Transaction Charges and Stamp Duty Transaction Charges: Not Applicable 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 SAI for further details. D. Associate Transactions Please refer to Statement of Additional Information (SAI). E. Taxation For details on taxation please refer to the clause on Taxation in the SAI apart from the following: Invesco India Pharma and Healthcare Fund 49Tax rates in hands of * Foreign Resident/ Non Income Portfolio Mutual Fund resident (other Investors (as investor) than FPI) (‘FPI’) Applicable slab Dividend (Refer note 2 below) 20% NIL rate/ flat rate Long Term Capital Gain1 12.5% 12.5% (holding period more than 12 NIL (no indexation) (no indexation) months) Short Term Capital Gain 20% 20% NIL (holding period upto 12 months) * Tax rates plus applicable surcharge and Health & Education cess Notes: 1. Invesco Mutual Fund is a Mutual Fund registered with Securities and Exchange Board of India (SEBI) and hence the entire income of the Mutual Fund will be exempt from income tax in accordance with the provisions of Section 10 (23D) of the Act; 2. Income distribution in the form of dividend, if any, made by the Mutual Fund, is taxable in the hands of the unit holder. Generally, the rate of tax will be as per the applicable slab rate/ flat rate for resident/ non resident and at 20% for FPIs. The tax liability in the hands of the investor would be further increased by applicable surcharge (not exceeding 15%) and Health and Education cess @4%. In the specific case of investment made in units by non resident in foreign currency, income from such investment is taxable at the flat rate of 20%. TDS Such dividend would be subject to TDS @10% (subject to a threshold of INR 10,000 per annum) for resident investors and @20% for non-resident investors (without threshold). 3. Transactions in equity shares of companies, derivatives, units of an Equity Oriented Mutual Fund or units of a business trust entered into on a recognized stock exchange or sale of unlisted equity shares under an initial offer for sale to the public attracts Securities Transaction Tax (‘STT’). In relevant cases, the Fund has to bear the STT. The applicable rates are given below: Sr. Payable Taxable Securities Transaction STT rate No. by Purchase / sale of equity shares (delivery based) or a units of Purchaser A 0.1% business trust. / Seller Sale of units of an Equity Oriented Mutual Fund (delivery B 0.001% Seller based) Sale of equity shares, units of business trusts, units of an C 0.025% Seller Equity Oriented Mutual Fund (non-delivery based) D Sale of unit of an Equity Oriented Fund to the Mutual Fund 0.001% Seller Purchase of unit of an Equity Oriented Fund to the Mutual E NIL NA Fund 4. A non-resident investor (including FPI) eligible to claim treaty benefits, would be governed by the provisions of the Act to the extent that they are more beneficial. Please note that the non-resident claiming such treaty benefit is liable to obtain Tax Residency Certificate (‘TRC’) from their resident country’s tax authorities and required to furnish additional information electronically in Form 10F on the Indian income-tax portal. The information is provided for general information only. However, in view of the individual nature of the implications, each investor is advised to consult his or her own tax advisors / authorised dealers with respect to the specific amount of tax and other implications arising out of his or her participation in the schemes. 1 For LTCG, exemption of Rs. 1,25,000 is under section 112A of the Income-tax Act, 1961 (‘the Act’) in a financial year (gain across all holdings in equity oriented funds and listed equity shares). Invesco India Pharma and Healthcare Fund 50F. Rights of Unitholders Please refer to Statement of Additional Information (SAI). G. List of official points of acceptance Please click on the link below for List of Official Points of acceptance / investor service centres. https://www.invescomutualfund.com/literature-and-form?tab=Scheme H. Penalties, Pending Litigation or Proceedings, Findings of Inspections or Investigations for which action may have been taken or is in the process of being taken by any regulatory authority (Std Obv 49 & 50) AMCs are required to disclosed penalties, pending litigations etc. for the last 5 financial years and wherever the amount of penalty is more than 5 lacs: 1. All disclosures regarding penalties and action(s) taken against foreign Sponsor(s) may be limited to the jurisdiction of the country where the principal activities (in terms of income / revenue) of the Sponsor(s) are carried out or where the headquarters of the Sponsor(s) is situated. Further, only top 10 monetary penalties during the last three years shall be disclosed. Nil 2. In case of Indian Sponsor(s), details of all monetary penalties imposed and/ or action taken during the last three years or pending with any financial regulatory body or governmental authority, against Sponsor(s) and/ or the AMC and/ or the Board of Trustees /Trustee Company; for irregularities or for violations in the financial services sector, or for defaults with respect to shareholders or debenture holders and depositors, or for economic offences, or for violation of securities law. Details of settlement, if any, arrived at with the aforesaid authorities during the last three years shall also be disclosed. Nil 3. Details of all enforcement actions taken by SEBI in the last three years and/ or pending with SEBI for the violation of SEBI Act, 1992 and Rules and Regulations framed there under including debarment and/ or suspension and/ or cancellation and/ or imposition of monetary penalty/adjudication/enquiry proceedings, if any, to which the Sponsor(s) and/ or the AMC and/ or the Board of Trustees /Trustee Company and/ or any of the directors and/ or key personnel (especially the fund managers) of the AMC and Trustee Company were/ are a party. The details of the violation shall also be disclosed. A show cause notice was issued by the Securities and Exchange Board of India (SEBI) on August 9, 2023 and was duly responded on October 25, 2023. The Noticees preferred settlement of the matter under SEBI (Settlement Proceedings) Regulations, 2018, without admitting or denying the findings of facts and conclusions of law. The said matter was resolved and disposed of vide a settlement order dated April 24, 2024, bearing reference number ‘SO/AA/MS/2024-25/7496’, in accordance with the provisions of the SEBI (Settlement Proceedings) Regulations, 2018. 4. Any pending material civil or criminal litigation incidental to the business of the Mutual Fund to which the Sponsor(s) and/ or the AMC and/ or the Board of Trustees /Trustee Company and/ or any of the directors and/ or key personnel are a party should also be disclosed separately. • A civil suit has been filed by an ex-employee of Invesco Asset Management (India) Limited (“AMC”) before the High Court of Judicature of Bombay (“Suit”), contesting the termination of his employment by the AMC. The Suit is in the nature of employment litigation and will be defended by the AMC in the regular course. • Client had invested with Invesco Mutual Fund in May 2022. However, the client passed away in June 2024. Deceased client’s wife, who was the registered nominee in the folio, raised a transmission request which was completed. Deceased client’s mother has filed a suit in the District Consumer Disputes Redressal Commission and Civil Court against the AMC. 5. Any deficiency in the systems and operations of the Sponsor(s) and/ or the AMC and/ or the Board of Trustees/Trustee Company which SEBI has specifically advised to be disclosed in the SID, or which has been notified by any other regulatory agency, shall be disclosed. Nil Invesco India Pharma and Healthcare Fund 51Please click on the link below to access the real time data on Penalties, Pending Litigations or proceeding etc.: https://www.invescomutualfund.com/literature-and-form?tab=Scheme Notes: 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 Trustees at their Board meeting held on June 30, 2025. (Std Obv 66) 3. The Trustees have certified that Invesco India Pharma and Healthcare 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: _____ Managing Director & Chief Executive Officer Invesco India Pharma and Healthcare Fund 52