Mirae Asset MSCI India Capital Markets Select ETF FOF

Read or download the official PDF of this gazette notification issued by the Securities and Exchange Board of India on 3rd November 2026.

Official Gazette Notification Text

Official Transcript

DRAFT SCHEME INFORMATION DOCUMENT SECTION I SO-1 Mirae Asset MSCI India Capital Markets Select ETF FOF (An open-ended fund of fund scheme investing in units of Mirae Asset MSCI India Capital Markets Select ETF) SO-3 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...

DRAFT SCHEME INFORMATION DOCUMENT

SECTION I SO-1 Mirae Asset MSCI India Capital Markets Select ETF FOF (An open-ended fund of fund scheme investing in units of Mirae Asset MSCI India Capital Markets Select ETF) SO-3

Note: The above Product Labelling assigned during the New Fund Offer (NFO) is based on internal assessment of the scheme characteristics or model portfolio and the same may vary post NFO when the actual investments are made The subscription list may be closed earlier by giving at least one day’s notice in one daily newspaper, however the NFO period shall be open for minimum 3 working days. The Trustee reserves the right to extend the closing date of the New Fund Offer Period, subject to the condition that the subscription list of the NFO period shall not be kept open for more than 15 days Offer of units of Rs. 10/- each during the New Fund Offer and continuous offer for units at NAV based prices.

New Fund Offer opens on: - XX/XX/XXXX

New Fund Offer closes on: - XX/XX/XXXX Scheme re-opens on: - XX/XX/XXXX

Name of Mutual Fund: Mirae Asset Mutual Fund

Name of Asset Management Company: Mirae Asset Investment Managers (India) Private Limited

CIN: U65990MH2019PTC324625

Name of Trustee Company: Mirae Asset Trustee Company Private Limited

CIN: U65191MH2007FTC170231 Registered & Corporate Office:

Unit No.606, Windsor Building, Off. C.S.T Road, Kalina, Santacruz (East), Mumbai – 400098 Tel. No.: 022-678 00 300 Fax No.: 022- 6725 3940 - 47

Website: www.miraeassetmf.co.in E-mail: miraeasset@miraeassetmf.co.in The particulars of the Scheme have been prepared in accordance with Securities and Exchange Board of India (Mutual Funds) Regulations, 2026 (hereinafter referred to as SEBI (Mutual Funds) Regulations) as amended till date and circulars issued thereunder filed with SEBI, along with Due Diligence Certificate Page 1 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFfrom the Asset Management Company. 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 SID.

The Scheme Information Document sets forth concisely the information about Mirae Asset MSCI India Capital Markets Select ETF FOF that a prospective investor ought to know before investing. Before investing, investors should also ascertain about any further changes to this SID after the date of this Document from the Mutual Fund/ Investor Service Centers/ Website/ Distributors or Brokers.

The Investors are advised to refer to the Statement of Additional Information (SAI) for details of Mirae Asset Mutual Fund, standard risk factors, special considerations, tax and legal issues and general information on www.miraeassetmf.co.in SAI is incorporated by reference (is legally a part of the SID). For a free copy of the current SAI, please contact your nearest Investor Service Centre or log on to our website.

The SID (Section I and II) should be read in conjunction with SAI and not in isolation.

This SID is dated XX/XX/XXXX Page 2 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFContents

SECTION I ...................................................................................................................................................................................................... 1 PART I. HIGHLIGHTS/SUMMARY OF THE SCHEME .......................................................................................................................... 4 DUE DILIGENCE BY THE ASSET MANAGEMENT COMPANY ....................................................................................................... 10 PART II. INFORMATION ABOUT THE SCHEME .............................................................................................................................. 11 A. HOW WILL THE SCHEME ALLOCATE ITS ASSETS? ............................................................................................................. 11 B. WHERE WILL THE SCHEME INVEST? ..................................................................................................................................... 14 C. WHAT ARE THE INVESTMENT STRATEGIES? ...................................................................................................................... 14 D. HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE? .......................................................................................... 15 E. WHO MANAGES THE SCHEME? ............................................................................................................................................... 16 F. HOW IS THE SCHEME DIFFERENT FROM EXISTING SCHEMES OF THE MUTUAL FUND?........................................... 18 G. HOW HAS THE SCHEME PERFORMED .................................................................................................................................... 18 H. ADDITIONAL SCHEME RELATED DISCLOSURES ................................................................................................................ 18 PART III- OTHER DETAILS .................................................................................................................................................................... 19 A. COMPUTATION OF NAV ............................................................................................................................................................ 19 B. NEW FUND OFFER (NFO) EXPENSES ...................................................................................................................................... 21 C. ANNUAL SCHEME RECURRING EXPENSES .......................................................................................................................... 21 D. LOAD STRUCTURE ............................................................................................................................................................................ 24

SECTION II ................................................................................................................................................................................................... 26 I. INTRODUCTION .......................................................................................................................................................................... 26 A. DEFINITIONS/INTERPRETATION ............................................................................................................................................. 26 B. RISK FACTORS ............................................................................................................................................................................ 26 II. INFORMATION ABOUT THE SCHEME: ................................................................................................................................... 33 A. WHERE WILL THE SCHEME INVEST ....................................................................................................................................... 33 B. WHAT ARE THE INVESTMENT RESTRICTIONS? .................................................................................................................. 36 C. FUNDAMENTAL ATTRIBUTES ................................................................................................................................................. 39 D. INDEX METHODOLOGY ............................................................................................................................................................ 42 E. OTHER SCHEME SPECIFIC DISCLOSURES: ............................................................................................................................ 43 III. OTHER DETAILS ............................................................................................................................................................................... 57 A. DETAILS OF UNDERLYING FUND ........................................................................................................................................... 57 B. PERIODIC DISCLOSURES........................................................................................................................................................... 59 C. TRANSPARENCY/NAV DISCLOSURE ...................................................................................................................................... 61 D. TRANSACTION CHARGES AND STAMP DUTY- .................................................................................................................... 61 E. ASSOCIATE TRANSACTIONS.................................................................................................................................................... 61 F. TAXATION .................................................................................................................................................................................... 61 G. RIGHTS OF UNITHOLDERS ....................................................................................................................................................... 63 H. LIST OF OFFICIAL POINTS OF ACCEPTANCE ........................................................................................................................ 63 I. PENALTIES, PENDING LITIGATION OR PROCEEDINGS, FINDINGS OF INSPECTIONS OR INVESTIGATIONS FOR WHICH ACTION MAY HAVE BEEN TAKEN OR IS IN THE PROCESS OF BEING TAKEN BY ANY REGULATORY AUTHORITY...... 64 Page 3 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFPart I. HIGHLIGHTS/SUMMARY OF THE SCHEME Sr. No. Title Description I. Name of the Mirae Asset MSCI India Capital Markets Select ETF FOF scheme II. Category of the Fund of Fund – Domestic Scheme III. Scheme type An open-ended fund of fund scheme investing in units of Mirae Asset MSCI India Capital Markets Select ETF SO-7 IV. Scheme code The Scheme code shall be applied at the time of launch V. Investment The investment objective of the scheme is to provide long-term capital appreciation SO-5 objective from a portfolio investing in units of Mirae Asset MSCI India Capital Markets Select ETF. The Scheme does not guarantee or assure any returns.

There is no assurance that the investment objective of the Scheme will be achieved.

VI. Liquidity / The Scheme will offer units for purchases/switch-ins and redemptions/switch-outs at Listing details NAV based prices on all business days on an ongoing basis. Repurchase of Units will be at the NAV prevailing on the date the units are tendered for repurchase.

As per SEBI Regulations, the Mutual Fund shall dispatch redemption proceeds within 4 working Days of receiving a valid redemption request. A penal interest of 15% per annum or such other rate as may be prescribed by SEBI from time to time, will be paid in case the redemption proceeds are not made within 4 working Days from the date of receipt of a valid redemption request.

Further, para 15.3.3 of SEBI Master Circular for Mutual Funds dated March 20, 2026 has provided list of exceptional instances wherein additional time has been allowed for payment of redemption or repurchase proceeds.

SO-25 VII. Benchmark The Benchmark of the scheme is MSCI India Capital Markets Select TRI (Total (Total Return Return Index) Index)

Rationale for adoption of benchmark:

The Trustees have adopted MSCI India Capital Markets Select Index as the benchmark index.

The MSCI India Capital Markets Select Index has been chosen as the benchmark since the underlying Mirae Asset MSCI India Capital Markets Select ETF tracks the portfolio and performance of MSCI India Capital Markets Select Index. Since the scheme will invest in the units of Mirae Asset MSCI India Capital Markets Select ETF, MSCI India Capital Markets Select Index is an appropriate benchmark.

The Trustee reserves the right to change the benchmark for evaluation of performance of the Scheme from time to time in conformity with the investment objectives and Page 4 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFappropriateness of the benchmark subject to SEBI (MF) Regulations, and other prevailing guidelines, if any.

SO-41 VIII. NAV disclosure The AMC will calculate and disclose the first NAV under the Scheme not later than 5 working Days from the date of allotment of units under the NFO Period.

Subsequently, the NAV will be calculated and disclosed on all Business Day The AMC shall update the NAVs on the website of the Mutual Fund

https://www.miraeassetmf.co.in/ and on the website of Association of Mutual Funds in India - AMFI (www.amfiindia.com) by 10.00 a.m. of the following business day.

Further Details in Section II.

IX. Applicable Timeline for timelines • Dispatch of redemption proceeds: 4 working days from the date of redemption • Dispatch of IDCW (if applicable) etc.: Not Applicable as the Scheme does not have IDCW Option X. Plans and Options T he Scheme will have Regular Plan and Direct Plan** with a common portfolio and Plans/Options separate NAVs. Investors should indicate the Plan for which the subscription is made and sub options by indicating the choice in the application form.

under the Scheme Each of the above Regular and Direct Plan under the scheme will have the Growth Option.

The default option for the unitholders will be Regular Plan - Growth Option if he is routing his investments through a distributor and Direct Plan – Growth option if he is a direct investor.

Amounts can be distributed out of investors capital (Equalization Reserve), which is part of sale price that represents realized gains.

Investors subscribing under Direct Plan of the Scheme will have to indicate “Direct Plan” against the Scheme name in the application form i.e. “Mirae Asset MSCI India Capital Markets Select ETF FOF - Direct Plan”.

Guidelines for Processing of transactions received under Regular Plan with invalid ARN In accordance with AMFI circular no. 135/BP/ 111 /2023-24 dated February 2, 2024, transactions received in Regular Plan with Invalid ARN shall be processed in Direct Plan of the same Scheme (even if reported in Regular Plan), applying the below logic:

Page 5 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFExec SUB EU ution Regular Primary ARN distribut IN Only Plan / Transa or ARN * Menti Direct Plan ction oned Type V V Inv Empane Inv Val ali ali Yes alid led alid id d d Lump Y Y Y Regular Sum/ Regist Y N Not applicable Direct ration N. N. N.

Y Y N Regular* A. A. A.

Y Y Y Y Regular Y Direct Y Y Y Y Regular Y Y Y Direct Trigge Y Not applicable Regular r Y Not applicable Direct The AMC reserves the right to introduce a new option / investment Plan at a later date, subject to the SEBI (MF) Regulations. The AMC also reserves the right to discontinue / withdraw any option / investment plan, if deemed fit, after taking approval of the Board of Directors of AMC and Trustee.

**DIRECT PLAN: Direct Plan is only for investors who purchase /subscribe Units in a Scheme directly with the Mutual Fund or through the stock exchange and is not available for investors who route their investments through a Distributor.

For detailed disclosure on default plans and options, kindly refer SAI.

XI. Load Structure Exit Load: • if redeemed or switched out within 15 days from the date of allotment: 0.05%, • if redeemed or switched out after 15 days from date of allotment: Nil XII. Minimum During NFO: Rs. 5,000 per application and in multiples of Re. 1 thereafter. Units Application will be allotted in whole figures and the balance amount will be refunded.

Amount/switch

in On continuous basis: Rs.5,000/- and in multiples of Re. 1/- thereafter.

Investments through SIP: Rs. 99/- and in multiples of Re.1/- thereafter The Minimum Application amount mentioned above shall not be applicable to the mandatory investments made in the Scheme pursuant to the provisions of para 7.13 and 7.14 of SEBI Master Circular dated March 20, 2026, as amended from time to time Page 6 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFXIII. Minimum For subsequent additional purchases, the investor can invest with the minimum Additional amount of Rs. 1000/- and in multiples of Re. 1/- thereafter.

Purchase Amount The minimum amount for SIP shall be Rs. 99/- and in multiples of Re. 1 thereafter.

XIV. Minimum The minimum redemption amount shall be ‘any amount’ or ‘any number of units’ Redemption/switc as requested by the investor at the time of redemption request. h out amount XV. New Fund Offer NFO for Mirae Asset MSCI India Capital Markets Select ETF FOF:

Period opens on: XX/XX/XXXX

closes on: XX/XX/XXXX SO-34 This is the period during which a new Switch from Offshore schemes of Mirae Asset Mutual Fund will be accepted till scheme sells its cut-off time of XX/XX/XXXX units to the investors Further, Switch from other schemes will be accepted till cut-off time of XX/XX/XXXX.

The Trustee may close subscription list earlier by giving at least one day’s notice in one daily national newspaper. The Trustee reserves the right to extend the closing date of the NFO Period, subject to the condition that the entire NFO period including the extension, shall not be kept open for more than 15 days. Further, the NFO shall remain open for subscription for a minimum period of 3 working days as per para

1.7 of SEBI Master Circular dated March 20, 2026. Any such extension shall be announced by way of a notice – cum – addendum as prescribed by the SEBI regulation.

Any modification to the New Fund Offer Period shall be announced by way of an Addendum uploaded on website of the AMC i.e. https://www.miraeassetmf.co.in/ XVI. New Fund Offer Offer for units of Rs. 10/- each during the New Fund Offer Price This is the price per unit that the investors have to pay to invest during the NFO SO-53 XVII. Segregated The Scheme has the provision to segregate a portfolio comprising of debt or money portfolio/side market instrument affected by a credit event.

pocketing disclosure Currently, there is no segregated portfolio created in the Scheme For Details, kindly refer SAI XVIII Swing pricing Not Applicable disclosure XIX. Stock The Scheme does not intend to participate in stock lending/securities lending.

lending/short selling Page 7 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFXX. How to Apply Investors can undertake transactions in the Schemes of Mirae Asset Mutual Fund and other details either through physical, online / electronic mode or any other mode as may be SO-35 prescribed from time to time.

Physical Transaction:

Application form and Key Information Memorandum may be obtained from Official Points of Acceptance (OPAs) / Investor Service Centres (ISCs) of the AMC or RTA or Distributors or can be downloaded from our website www.miraeassetmf.co.in.

Online / Electronic Transactions Investors can undertake transactions via electronic mode through various online facilities offered by MAMF and other platforms specified by AMC from time to time.

For further details of online / electronic mode please refer SAI.

The list of the OPA / ISC are available on our website as well.

For further details, refer Section II XXI. Investor services Contact Details for general service requests and complaint resolution:

Ms. Venuka Amla Mirae Asset Investment Managers (India) Pvt. Ltd.

606, 6th Floor, Windsor Bldg, Off CST Road, Kalina, Santacruz (E), Mumbai - 400 098.

Telephone Nos.: 6780 0300 e-mail: customercare@miraeasset.com Investors may contact any of the ISCs or the AMC by calling the investor line of the AMC at "1800 2090 777" or visit the website at www.miraeassetmf.co.in for complete details.

XXIII Specific Nil attribute of the scheme (such as lock in, duration in case of target maturity scheme/close ended schemes) (as applicable)

XXIV Special product The following facilities are available under the Scheme during the NFO: /facility available • Switching during NFO and • Transaction through electronic mode on ongoing basis • Auto Switch Page 8 of 64

Mirae Asset MSCI India Capital Markets Select ETF FOFThe following facilities are available under the Scheme: • Systematic Investment Plan - Top-up Facility - SIP Pause Facility - Multi-SIP Facility - SIP Step-up & Top-up facility - Choti SIP facility - Daily SIP through UPI autopay mode • Mirae Asset MF Mobile Application Facility • Transacting through Email (Applicable for Non – Individual Investors) • Systematic Transfer Plan - Flexi STP (Flexible STP) • Systematic Withdrawal Plan • WhatsApp Chatbot facility • One Time Mandate (OTM) Facility • UPI (Unified Payments Interface) AutoPay Mandate facility • Interscheme Switching • Intrascheme Switching For further details of above special products / facilities, kindly refer SAI.

XXV. Weblink A weblink for Daily TER and TER for last 6 months:

https://www.miraeassetmf.co.in/downloads/statutory-disclosure/total-expense- ratio

A weblink for scheme factsheet:

https://www.miraeassetmf.co.in/downloads/factsheet XXVI. Applications Investors also have an option to subscribe to units during the New Fund Offer period Supported By under the Applications Supported by Blocked Amount (ASBA) facility, which Blocked Amount would entail blocking of funds in the investor’s Bank account, rather than transfer

(ASBA) of funds, on the basis of an authorization given to this effect at the time of submitting the ASBA application form.

The AMC shall allot Units within 5 business days from the date of closure of the NFO period. Units will be allotted in whole figure.

For complete details on ASBA process refer Statement of Additional Information

(SAI) made available on our website www.miraeassetmf.co.in.

Page 9 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFDUE DILIGENCE BY THE ASSET MANAGEMENT COMPANY

It is confirmed that:

(i) The Scheme Information Document submitted to SEBI is in accordance with the SEBI (Mutual Funds) Regulations, 2026 and the guidelines and directives issued by SEBI from time to time.

(ii) All legal requirements connected with the launching of the Scheme as also the guidelines, instructions, etc., issued by the Government and any other competent authority in this behalf, have been duly complied with.

(iii) The disclosures made in the Scheme Information Document are true, fair and adequate to enable the investors to make a well-informed decision regarding investment in the Scheme.

(iv) The intermediaries named in the Scheme Information Document and Statement of Additional Information are registered with SEBI and their registration is valid, as on date.

(v) The contents of the Scheme Information Document including figures, data, yields etc. have been checked and are factually correct

(vi) A confirmation that the AMC has complied with the compliance checklist applicable for Scheme Information Documents and other than cited deviations/ that there are no deviations from the regulations

(vii) Notwithstanding anything contained in this Scheme Information Document, the provisions of the SEBI (Mutual Funds) Regulations, 2026 and the guidelines there under shall be applicable.

(viii) The Trustees have ensured that the Mirae Asset MSCI India Capital Markets Select ETF FOF approved by them is a new product offered by Mirae Asset Mutual Fund and is not a minor modification of any existing scheme/fund/product.

Sd/-

Date: XX/XX/XXXX Name: Rimmi Jain

Place: Mumbai Designation: Head – Compliance, Legal and Company Secretary Page 10 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFPart II. INFORMATION ABOUT THE SCHEME A. HOW WILL THE SCHEME ALLOCATE ITS ASSETS? Under normal circumstances, the asset allocation will be as follows:

Indicative allocation Types of Instruments (% of tot al assets) Minimum Maximum Units of Mirae Asset MSCI India Capital Markets Select ETF 95 100 Money market instruments* / debt securities, Instruments and/or 0 5 SO-13 units of debt/liquid schemes of domestic Mutual Funds *Money Market Instruments will include TREPS, Commercial Paper, Certificates of Deposit, Treasury Bills, Bills Rediscounting, Repos, short-term Government securities and any other such short-term instruments as may be allowed under the regulations prevailing from time to time.

The Scheme does not intend to undertake/ invest/ engage in:

SO-18 • Securitised debt • Debt Instruments with Structured obligation/Credit enhancements • Instruments having Special Features as defined under clause 13.1 of SEBI Master Circular dated March 20, 2026 • Derivatives • Repo in corporate debt securities • Bespoke or complex debt products • Securities lending or short selling • Credit Default Swaps • ADR/ GDR / Foreign Securities • Unrated Debt instruments • InvITs • Fund of Fund Schemes;

The Scheme will invest in the units of Mirae Asset MSCI India Capital Markets Select ETF managed SO-17 by Mirae Asset Mutual Fund as per the above stated asset allocation. The cumulative gross exposure through Units of Mirae Asset MSCI India Capital Markets Select ETF, Money market instruments / debt securities, Instruments and/or units of debt/liquid schemes of domestic Mutual Funds shall not exceed 100% of the net assets of the Scheme in accordance with Clause 13.18 of SEBI Master Circular dated March 20, 2026.

Cash or cash equivalents with residual maturity of less than 91 days may be treated as not creating any SO-14 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 having residual maturity of less than 91 days.

Debt securities include, but are not limited to, debt securities of the Government of India, State and Local Governments, Government Agencies, Statutory Bodies, Public Sector Undertakings, Public Page 11 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFSector Banks or Private Sector Banks or any other Banks, Financial Institutions, Development Financial Institutions, and Corporate Entities, collateralized debt securities or any other instruments as may be prevailing and permissible under the Regulations from time to time).

The debt securities (including money market instruments) referred to above could be fixed rate or floating rate, listed, unlisted, privately placed, unrated among others, as permitted by regulation.

Pending deployment of funds of a scheme in securities in terms of investment objectives of the scheme a mutual fund can invest the funds of the scheme in short term deposits of scheduled commercial banks. The investment in these deposits shall be in accordance with clause 13.7 of SEBI Master

Circular dated March 20, 2026 Further, the Scheme may, for meeting liquidity requirements invest in units of money market/liquid SO-12 schemes of Mirae Asset Mutual Fund and/or any other mutual fund provided that aggregate inter- scheme investment made by all 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 SO-21 the mutual fund in accordance with Sixth Schedule of SEBI (Mutual Funds) Regulations, read with para 13.14 of SEBI Master Circular dated March 20, 2026. The AMC shall not charge any investment management fees with respect to such investment.

Indicative Table (Actual instrument/percentages may vary subject to applicable SEBI circulars) Sl. no Type of Instrument Percentage of Circular references* exposure 1 Derivatives 0% Para 13.15 of SEBI Master Circular dated March 20, 2026 3 Securities Lending/ Short 0% Para 13.6 of SEBI Master Circular dated Selling March 20, 2026 4 Securitized Debt 0% Para 13.1 of SEBI Master Circular dated March 20, 2026 5 Overseas Securities 0% Para 13.11 of SEBI Master Circular dated March 20, 2026 6 Debt Instruments with 0% Para 13.1 of SEBI Master Circular dated Structured Obligations / March 20, 2026 Credit enhancements 7 Repo in Corporate Debt 0% Para 13.8 of SEBI Master Circular dated Securities March 20, 2026 8 Credit default swaps 0% Para 13.17 of SEBI Master Circular dated March 20, 2026 9 Units issued by InVITS 0% Para 13.13 of SEBI Master Circular dated March 20, 2026 10 Instruments having Special 0% Para 13.1 of SEBI Master Circular dated Features March 20, 2026 11 Units of underlying ETF Upto 100% -- Page 12 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOF12 Unrated Debt Instruments 0% Para 13.1 of SEBI Master Circular dated March 20, 2026 13 Fund of Fund Schemes 0% Clause 4 of Sixth Schedule of SEBI (Mutual Funds) Regulations, 2026 *SEBI circular references (wherever applicable) in support of exposure limits of different types of SO-19 asset classes in asset allocation are provided.

Rebalancing due to passive breach SO-22 In the event of deviation from mandated asset allocation mentioned above due to passive breaches, the rebalancing will be carried out in 30 business days. Where the portfolio is not rebalanced within 30 business days, justification for the same including details of efforts taken to rebalance the portfolio shall be placed before the Investment Committee and reasons for the same shall be recorded in writing.

The Investment Committee, if so desires, can extend the timelines up to sixty (60) business days from the date of completion of mandated rebalancing period in accordance with para 3.11 of SEBI Master

Circular dated March 20, 2026. However, at all times the portfolio will adhere to the overall investment objectives of the Scheme.

In case the portfolio of schemes is not rebalanced within the aforementioned mandated plus extended timelines, AMCs shall: o not be permitted to launch any new scheme till the time the portfolio is rebalanced;

o not to levy exit load, if any, on the investors exiting such scheme Rebalancing of deviation due to short term defensive consideration SO-23 Subject to SEBI (MF) Regulations, the asset allocation pattern indicated above may change from time to time, keeping in view market conditions, market opportunities, applicable regulations and political SO-24 and economic factors. It must be clearly understood that the percentages can vary substantially depending upon the perception of the Investment Manager; the intention being at all times to seek to protect the interests of the Unit holders. As per para 1.9.1 (b) of SEBI Master Circular dated March 20, 2026 such changes in the investment pattern will be for short term and for defensive consideration only. In the event of deviations, portfolio rebalancing will be carried out within 30 calendar days in such cases.

Timelines for deployment of funds collected in NFO:

In line with para 7.24 of SEBI Master Circular dated March 20, 2026, deployment of the funds garnered in NFO shall be made within 30 business days from the date of allotment of units.

In an exceptional case, if the AMC is not able to deploy the funds in 30 business days, reasons in writing, including details of efforts taken to deploy the funds, shall be placed before the Investment Committee. The Investment Committee, after examining the root cause for delay may extend the timeline by 30 business days.

Page 13 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFB. WHERE WILL THE SCHEME INVEST? SO-29

1. Units of Mirae Asset MSCI India Capital Markets Select ETF

2. Debt & Money Market Instruments

3. Any other instruments, as may be permitted by RBI / SEBI / such other Regulatory Authority, from time to time, subject to Regulatory approvals.

Detailed definition and applicable regulations/guidelines for each instrument shall be included in

Section II.

C. WHAT ARE THE INVESTMENT STRATEGIES? SO-28 As per investment objective, the scheme will be managed passively with investment in units of Mirae SO-27 Asset MSCI India Capital Markets Select ETF.

Investments made from the net assets of the Scheme would be in accordance with the investment objective of the Scheme and the provisions of the SEBI (MF) Regulations Though every endeavour will be made to achieve the objective of the Scheme, the AMC/Sponsors/Trustee does not guarantee that the investment objective of the Scheme will be achieved. No guaranteed returns are being offered under the Scheme.

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 objective 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 & measuring the risk through various Risk Measurement Tools like but not limited to calculating risk ratios, tracking error etc. The AMC has implemented Bloomberg as the Front Office and Settlement System (FOS). The system has incorporated all the investment restrictions as per SEBI guidelines and “soft” warning alerts at appropriate levels for preemptive monitoring. The system enables identifying & measuring the risk through various risk measurement tools like various risk ratios, average duration and analyzes the same so as to act in a preventive manner.

The risk control measures for managing the debt portion of the scheme are:

1. Monitoring risk adjusted returns performance of the fund with respect to its peers and its benchmark.

2. Tracking analysis of the fund on various risk parameters undertaken by independent fund research / rating agencies or analysts and take corrective measures if needed.

3. Credit analysis plays an important role at the time of purchase of bond and then at the time of regular performance analysis. Our internal research anchors the credit analysis. Sources for credit analysis include Capital Line, CRISIL, ICRA updates etc. Debt ratios, financials, cash flows are analyzed at regular intervals to take a call on the credit risk.

Page 14 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOF4. We define individual limits for G-Sec, money market instruments, MIBOR linked debentures and corporate bonds exposure, for diversification reasons.

The Scheme does not propose to underwrite issuances of securities of other issuers. There will be no exposure to securitized debt securities in the portfolio Policy for Investment decisions The investment policy of the AMC has been determined by the Investment Committee (“IC”) which has been ratified by the Boards of the AMC and Trustee. At the strategic level, the broad investment philosophy of the AMC and the authorized exposure limits are spelt out in the Investment Policy of the AMC. During trading hours, the Fund Managers have the discretion to take investment decisions for the Scheme within the limits defined in the Investment Policy, these decisions and the reasons thereof are communicated to the CEO for post facto approval.

The designated Fund Manager(s) of the Scheme will be responsible for taking day-to-day investment decisions and will inter-alia be responsible for asset allocation, security selection and timing of investment decisions.

Portfolio Turnover Policy Portfolio turnover is defined as the aggregate value of purchases or sales as a percentage of the corpus of a scheme during a specified period of time. The Scheme is open ended, with subscriptions and redemptions expected on a daily basis, resulting in net inflow/outflow of funds, and on account of the various factors that affect portfolio turnover; it is difficult to give an estimate, with any reasonable amount of accuracy.

However, during volatile market conditions, the fund manager has the flexibility to churn the portfolio actively to optimize returns keeping in mind the cost associated with it.

D. HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE? SO-25 Benchmark (Total Returns Index): MSCI India Capital Markets Select Total Return Index

Rationale for adoption of benchmark:

During normal circumstances, the Scheme’s exposure to money market instruments will be in line with the asset allocation table.

Page 15 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFSO-33 E. WHO MANAGES THE SCHEME? Sr. Particulars Details Details No. i. Name Mr. Ritesh Patel Mr. Akshay Udeshi ii. Age 35 Years 31 years iii. Educational Bachelors in financial market, CMT MBA - Finance; B.E (Electronics) Qualification L-2 Candidate iv. Past experience Mr. Ritesh Patel has over 13 years of Mr. Akshay Udeshi has over 7 years of experience in Commodities market. experience in the field of financial Prior to joining Mirae Asset Investment services. He has been associated with Managers (India) Private Limited, Mr. the AMC since June 2021. Prior to this Patel has worked with companies like assignment, Mr. Udeshi was associated Aditya Birla Money Ltd, IIFL with Reliance Retail Limited where he Securities, Ventura Securities, Choice was involved in product development in Broking Pvt. Ltd and Waves research. the affordability space. He also has an experience with L&T Financial Services

Others schemes managed by him: where he was involved in product management of secured lending

1. Mirae Asset Gold ETF products.

2. Mirae Asset Nifty 50 ETF

3. Mirae Asset Nifty Bank ETF Others schemes managed/co-managed

4. Mirae Asset Nifty Financial by him:

Services ETF

5. Mirae Asset Nifty India 1. Mirae Asset Nifty 100 Low Manufacturing ETF Volatility 30 ETF

6. Mirae Asset Nifty Midcap 150 ETF

2. Mirae Asset Hang Seng TECH

7. Mirae Asset Nifty Next 50 ETF ETF Fund of Fund

8. Mirae Asset BSE Sensex ETF

3. Mirae Asset NYSE FANG + ETF

9. Mirae Asset Silver ETF Fund of Fund

10. Mirae Asset Nifty India

4. Mirae Asset S&P 500 Top 50 ETF Manufacturing ETF Fund of Fund Fund of Fund

11. Mirae Asset Nifty 200 Alpha 30

5. Mirae Asset Nifty 200 Alpha 30 ETF ETF

12. Mirae Asset Nifty IT ETF

6. Mirae Asset Nifty Smallcap 250

13. Mirae Asset Multi Asset Allocation Momentum Quality 100 ETF Fund

7. Mirae Asset Nifty Smallcap 250

14. Mirae Asset Nifty Smallcap 250 Momentum Quality 100 ETF Momentum Quality 100 ETF

15. Mirae Asset Nifty Smallcap 250 Fund of Fund Momentum Quality 100 ETF Fund 8. Mirae Asset Nifty of Fund MidSmallcap400 Momentum

16. Mirae Asset Nifty MidSmallcap400 Quality 100 ETF Momentum Quality 100 ETF 9. Mirae Asset Nifty

17. Mirae Asset Nifty MidSmallcap400 MidSmallcap400 Momentum Momentum Quality 100 ETF Fund Quality 100 ETF Fund of Fund of Fund 10. Mirae Asset Nifty200 Alpha 30 ETF Fund of Fund Page 16 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOF18. Mirae Asset Nifty EV and New 11. Mirae Asset BSE 200 Equal Age Automotive ETF Weight ETF

19. Mirae Asset Nifty200 Alpha 30 12. Mirae Asset BSE 200 Equal ETF Fund of Fund Weight ETF Fund of Fund

20. Mirae Asset Nifty500 Multicap 13. Mirae Asset Nifty50 Equal 50:25:25 ETF Weight ETF

21. Mirae Asset Nifty PSU Bank ETF

14. Mirae Asset Nifty Top 20 Equal

22. Mirae Asset Nifty Metal ETF Weight ETF

23. Mirae Asset Nifty LargeMidcap

15. Mirae Asset BSE 500 Dividend 250 Index Fund Leaders 50 ETF

24. Mirae Asset Nifty 50 Index Fund

16. Mirae Asset Nifty 500 Value 50

25. Mirae Asset Gold ETF Fund of ETF Fund

17. Mirae Asset BSE Midcap 150

26. Mirae Asset Nifty Total Market Momentum 30 ETF Index Fund

18. Mirae Asset BSE Midcap 150

27. Mirae Asset Nifty India New Age Momentum 30 ETF FOF Consumption ETF

28. Mirae Asset Nifty India New Age Consumption ETF Fund of Fund

29. Mirae Asset Nifty50 Equal Weight ETF

30. Mirae Asset Nifty India Internet ETF

31. Mirae Asset Gold Silver Passive FoF

32. Mirae Asset Nifty Smallcap 250 ETF

33. Mirae Asset Nifty Energy ETF

34. Mirae Asset BSE India Defence ETF

35. Mirae Asset BSE India Defence ETF FOF

36. Mirae Asset Nifty Metal ETF FOF

37. Mirae Asset Silver ETF FOF

38. Mirae Asset BSE Midcap 150 Momentum 30 ETF

39. Mirae Asset BSE Midcap 150 Momentum 30 ETF FOF v. Tenure for NIL since it’s a new scheme which the fund manager has been managing the scheme Page 17 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFF. HOW IS THE SCHEME DIFFERENT FROM EXISTING SCHEMES OF THE MUTUAL FUND?

The existing Fund of Fund of Mirae Asset Mutual Fund are as below:

1 Mirae Asset BSE 200 Equal Weight ETF Fund of Fund 2 Mirae Asset BSE India Defence ETF FOF 3 Mirae Asset BSE Select IPO ETF Fund of Fund 4 Mirae Asset Diversified Equity Allocator Passive FOF 5 Mirae Asset Gold ETF Fund of Fund 6 Mirae Asset Gold Silver Passive FOF 7 Mirae Asset Multi Factor Passive FOF 8 Mirae Asset Nifty 100 ESG Sector Leaders FOF 9 Mirae Asset Nifty 200 Alpha 30 ETF Fund of Fund 10 Mirae Asset Nifty India Manufacturing ETF FOF 11 Mirae Asset Nifty India New Age Consumption ETF Fund of Fund 12 Mirae Asset NIFTY Metal ETF FOF 13 Mirae Asset Nifty MidSmallcap400 Momentum Quality 100 ETF Fund of Fund 14 Mirae Asset Nifty Smallcap 250 Momentum Quality 100 ETF Fund of Fund 15 Mirae Asset Silver ETF FOF 16 Mirae Asset NYSE FANG + ETF Fund of Fund 17 Mirae Asset S&P 500 TOP 50 ETF Fund of Fund 18 Mirae Asset Hang Seng TECH ETF Fund of Fund 19 Mirae Asset Global X Artificial Intelligence & Technology ETF Fund of Fund 20 Mirae Asset Global Electric & Autonomous Vehicles Equity Passive FOF 21 Mirae Asset BSE Midcap 150 Momentum 30 ETF FOF The table showing the differentiation of the Scheme with the existing Fund of Fund of Mirae Asset

Mutual Fund is available at: https://www.miraeassetmf.co.in/downloads/statutory-disclosure/other- disclosure/offer-documents-data G. HOW HAS THE SCHEME PERFORMED? This scheme is a new scheme and does not have any performance track record.

H. ADDITIONAL SCHEME RELATED DISCLOSURES This is a new Scheme and therefore, the requirement of following additional disclosures shall not be

applicable for the Scheme: i. Scheme’s portfolio holdings (top 10 holdings by issuer and fund allocation towards various sectors are available on functional website link Page 18 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFii. Disclosure of name and exposure to Top 7 issuers, stocks, groups and sectors as a percentage of NAV of the scheme in case of debt and equity ETFs/index funds through a functional website link that contains detailed description iii. Functional website link for Portfolio Disclosure iv. Functional website link to the respective addendums to the SID after the last update of SID;

v. Portfolio Turnover Ratio vi. The aggregate investment in the Scheme by;

For any other disclosure w.r.t investments by key personnel and AMC directors including regulatory provisions in this regard kindly refer SAI. vii. Investments of AMC in the Scheme The AMC shall not invest in any of the schemes unless full disclosure of its intention to invest has SO-58 been made in the Scheme Information Document and that the AMC shall not be entitled to charge any fees on such investment Part III- OTHER DETAILS A. COMPUTATION OF NAV The NAV of the Units of the Scheme will be computed by dividing the net assets of the Scheme by the number of Units outstanding on the valuation date.

NAV of Units under the Options there under can be calculated as shown below:

NAV = (Market or Fair Value of Scheme’s investments + Current assets including Accrued Income - Current Liabilities and provisions including accrued expenses) __________________________________________________________________ No. of Units outstanding under the Scheme/Option.

The NAV, the sale and repurchase prices of the Units will be calculated and announced at the close of each working day. The NAVs of the Scheme will be computed and units will be allotted upto 3 decimals.

Computation of NAV will be done after taking into account IDCW paid, if any, and the distribution tax/TDS thereon, if applicable. Therefore, once IDCW are distributed under the IDCW Option, the NAV of the Units under the IDCW Option would always remain lower than the NAV of the Units issued under the Growth Option. The income earned and the profits realized in respect of the Units issued under the Growth Option remain invested and are reflected in the NAV of the Units.

The valuation of the Schemes’ assets and calculation of the Schemes’ NAVs shall be subject to audit on an annual basis and such regulations as may be prescribed by SEBI from time to time.

Illustration on Computation of NAV:

SO-42 If the net assets of the Scheme are Rs.10,65,44,345.34 and units outstanding are 1,00,00,000 then the

NAV per unit will be computed as follows:

10,65,44,345.34 / 1,00,00,000 = Rs. 10.654 p.u. (rounded off to three decimals) Page 19 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFMethodology for calculation of sale and re-purchase price of the units of mutual fund scheme:

• Ongoing Price for subscription (purchase)/ switch-in (from other schemes/ plans of the mutual fund) by investors. (This is the price you need to pay for purchase/ switch-in):

The Sale Price for a valid purchase will be the Applicable NAV. i.e. Sale Price = Applicable NAV For a valid purchase request of Rs. 10,000 where the applicable NAV is Rs. 11.1234, the units

allotted will be: = 10,000 (i.e. purchase amount

11.1234 (i.e. applicable NAV) = 899.006 units (rounded to three decimals) Other charges/expenses, if any, borne by the investors have not been considered in the above illustration. • Ongoing Price for redemption (sale)/ switch-outs (to other schemes/plans of the mutual fund) by investors. (This is the price you will receive for redemptions/ switch-outs):

The Repurchase Price for a valid repurchase will be the applicable NAV reduced by any exit load (say 1%). i.e. applicable NAV - (applicable NAV X applicable exit load).

For a valid repurchase request where the applicable NAV is Rs. 12.1234, the repurchase price will be: = 12.1234 - (12.1234 X 1.00%) = 12.1234 - 0.1212 = Rs. 12.0022 Therefore, for a repurchase of 899.006 units, the proceeds received by the investor will be - = 899.006 (units) * 12.0022 (Repurchase price) = Rs. 10,790.049 (rounded to three decimals) Other charges/expenses, if any, borne by the investors have not been considered in the above illustration.

The Mutual Fund may charge the load within the stipulated limit of 3% and without any discrimination to any specific group. The Repurchase Price however, will not be lower than 97% of the NAV.

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.

Page 20 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFB. NEW FUND OFFER (NFO) EXPENSES These expenses incurred for the purpose of various activities related to the NFO like sales and distribution fees paid marketing and advertising, registrar expenses, printing and stationary, bank charges etc. will be borne by the AMC. No NFO expenses will be charged to the Scheme.

C. ANNUAL SCHEME RECURRING EXPENSES These are the fees and expenses for operating the scheme. These expenses include Investment Management and Advisory Fee charged by the AMC, Registrar and Transfer Agents’ fee, marketing and selling costs etc. as given in the table below:

The AMC has estimated that maximum Base Expense Ratio (BER) of 0.90% 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 mutual fund

https://www.miraeassetmf.co.in/downloads/statutory-disclosure/total-expense-ratio.

The recurring expenses of operating the Scheme on an annual basis, which shall be charged to the Scheme, are estimated to be as follows (each as a percentage per annum of the daily net assets % p.a. of daily Net Assets* (Estimated Expense Head p.a.) A. Maximum Base expense ratio (BER) permissible under Upto 0.90% Regulation 66(7)(c) Investment Management & Advisory Fee Audit fees/fees and expenses of trustees Custodial Fees Registrar & Transfer Agent Fees including cost of providing account statements / IDCW / redemption cheques/ warrants Marketing and selling expenses including fees, commission and charges towards distribution of mutual fund schemes, if any Costs related to investor communications Costs of fund transfer from location to location Cost towards investor education & awareness (1 basis point) Brokerage cost pertaining to execution of trade Cost of Statutory Advertisements Other Expenses (to be specified as per Reg 66 of SEBI MF Regulations) * Maximum Base expense ratio (BER) permissible under Regulation A 66(7)(c) B. Statutory levies (including GST) on all expenses excluding brokerage GST of 18% or any other and transaction cost rate as may be levied Page 21 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFfrom time to time on the Taxable/Invoice/Contract amount.

Additionally, levies such as Stamp Duty, STT etc C. Statutory levies (including GST) on brokerage and transaction cost Will be charged on Turnover of securities which will be at prescribed rates Total expense ratio (TER) permissible under Regulation 67 A+B+C Since it is a Fund of Fund Scheme, the investor shall bear the recurring expense of the scheme in addition to the expense of the underlying scheme

Provided that mutual fund schemes that offers to charge base expense ratio based on the performance of the scheme shall comply with the expense ratio structure and disclosures thereto as specified by the SEBI from time to time

Provided that the base expense ratio to be charged over and above the weighted average of the base SO-45 expense ratio of the underlying scheme shall not exceed two times the weighted average of the base expense ratio levied by the underlying scheme(s), subject to the overall ceilings as stated in the above table unless otherwise stated by SEBI.

The total expense ratio of Mirae Asset MSCI India Capital Markets Select ETF FOF including the total expense ratio of underlying scheme shall be within the regulatory limits of 0.90% in terms of Regulation 66 clause 7 sub clause (b)(ii) of the SEBI (Mutual Funds) Regulation, 2026.

*Other expenses: Any other expenses which are directly attributable to the Scheme, may be charged with approval of the Trustee within the overall limits as specified in the Regulations except those expenses which are specifically prohibited.

For the actual current expenses being charged, the investor should refer to the website of the Mutual Fund. **Direct Plan shall have a lower expense ratio excluding distribution expenses, commission, etc. and no commission for distribution of Units will be paid / charged under Direct Plan. The BER of the Direct Plan will be lower to the extent of the abovementioned distribution expenses/ commission which is charged in the Regular Plan. All fees and expenses charged in a direct plan (in percentage terms) under various heads including the investment and advisory fee shall not exceed the fees and expenses charged under such heads in a regular plan.

The purpose of the above table is to assist the investor in understanding the various costs & expenses that the investor in the Scheme will bear directly or indirectly. These estimates have been made in good faith as per the information available to the AMC and the above expenses (including investment management and advisory fees) are subject to inter-se change and may increase/decrease as per actual and/or any change in the Regulations, as amended from time to time.

Page 22 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFAdditional expense under Regulation 66:

In addition to the limits as specified in Regulation 66(7) of SEBI (Mutual Funds) Regulations 2026 [‘SEBI Regulations’] or the Recurring Expenses (Base Expense Limit) as specified above, the

following costs or expenses may be charged to the scheme namely: -

1. Brokerage cost incurred for the purpose of execution shall be charged to the schemes, up to 0.06 % of trade value in case of cash market transactions and 0.02 % of trade value in case of derivatives transactions. Any payment towards brokerage & transaction costs, over and above the said limits for cash market transactions and derivatives transactions respectively may be charged to the Scheme within the maximum limit of Base Expense Ratio (BER) as prescribed under Regulation 66(7) of the SEBI (Mutual Funds Regulations, 2026.

2. Transaction cost incurred for the purpose of execution of a trade shall mean regulatory levies and any other expenses charged by the stock exchanges, clearing corporation, and clearing house, as applicable. Such transaction costs do not form part of the base expense ratio.

3. The total expenses charged to the Scheme shall not exceed the limits stated in Regulation 67 of the SEBI (Mutual Funds) Regulations, 2026 and as permitted under SEBI circulars issued from time to time.

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 Asset Management Companies (AMC), its associate, sponsor, trustee or any other entity through any route.

The current expense ratios will be updated on the AMC website

https://miraeassetmf.co.in/downloads/regulatory at least 3 working days prior to the effective date of the change.

Further, the notice of change in BER (i.e. as provided in Regulation 66(7) of SEBI (Mutual Funds) Regulations, 2026) in comparison to previous BER charged to the scheme will be communicated to investors of the scheme through notice via email or SMS at least three working days prior to effective date.

However, any decrease in BER in a mutual fund scheme due to various other regulatory requirements shall not require issuance of any prior notice to the investors.

The above change in the BER in comparison to previous BER charged to the scheme shall be intimated to the Board of Directors of AMC along with the rationale recorded in writing. The changes in BER shall also be placed before the Trustees on quarterly basis along with rationale for such changes.

The current TER of the Scheme, along with a downloadable spreadsheet detailing the expense structure, is available on the Mutual Fund’s website at https://www.miraeassetmf.co.in/ under the “TER” section and on AMFI’s website at www.amfiindia.com.

Page 23 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFIllustration of impact of expense ratio on scheme’s returns (by providing simple example) SO-44 Particulars Regular Plan Direct Plan Opening NAV per unit A 10.0000 10.0000 Gross Scheme Returns @ 8.75% B 0.8750 0.8750 Expense Ratio @ 1.50 % p.a. C = (A x 1.50%) 0.1500 0.1500 Distribution Expense Ratio @ 0.25 % p.a. D = (A x 0.25%) 0.0250 0.0000 * Total Expenses E = C + D 0.1750 0.1500 Closing NAV per unit F = A + B - E 10.7000 10.7250 Net 1 Year Return F/A - 1 7.00% 7.25% *Distribution/Brokerage expense is not levied in direct plan The above calculation is provided to illustrate the impact of expenses on the scheme returns and should not be construed as indicative Expense Ratio, yield or return D. LOAD STRUCTURE Exit Load is an amount which is paid by the investor to redeem the units from the scheme. Load amounts are variable and are subject to change from time to time. For the current applicable structure, please refer to the website of the AMC (https://www.miraeassetmf.co.in/) or may call at ‘1800 2090 777’ or your distributor.

Type of Load Load chargeable (as %age of NAV) Exit • if redeemed or switched out within 15 days from the date of allotment:

0.05%, • if redeemed or switched out after 15 days from date of allotment: Nil For any change in exit load, AMC will issue an addendum and display it on the website/Investor Service Centres.

No Exit Load shall be levied on bonus units, units allotted on reinvestment of IDCW and switch transactions from Regular Plan to Direct Plan and vice versa under the Scheme.

The Mutual Fund may charge the load within the stipulated limit of 3% and without any discrimination SO-47 to any specific group. The Repurchase Price however, will not be lower than 97% of the NAV.

The Trustee reserves the right to modify/alter the load structure and may decide to charge on the Units with prospective effect, subject to the maximum limits as prescribed under the SEBI Regulations. At the time of changing the load structure, the AMC shall take the following steps:

• Arrangements shall be made to display the changes/modifications in the SID in the form of a notice in all the Mirae Asset ISCs’ and distributors’ offices and on the website of the AMC. • The notice–cum-addendum detailing the changes shall be attached to SIDs and Key Information Memoranda. The addendum will be circulated to all the distributors so that the same can be attached to all SIDs and Key Information Memoranda already in stock.

Page 24 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOF• The introduction of the exit load along with the details shall be stamped in the acknowledgement slip issued to the investors on submission of the application form and may also be disclosed in the statement of accounts issued after the introduction of such load.

• A public notice shall be given in respect of such changes in one English daily newspaper having nationwide circulation as well as in a newspaper published in the language of region where the Head Office of the Mutual Fund is situated.

• Any other measures which the mutual funds may feel necessary.

The AMC may change the load from time to time and in case of an exit/repurchase load this may be linked to the period of holding. It may be noted that any such change in the load structure shall be applicable on prospective investment only. The exit load (net off GST, if any, payable in respect of the same) shall be credited to the Scheme of the Fund.

The distributors should disclose all the commissions (in the form of trail commission or any other mode) payable to them for the different competing schemes of various mutual funds from amongst which the scheme is being recommended to the investor.

Page 25 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFSection II I. Introduction A. Definitions/interpretation Please refer the definitions/interpretation as disclosed under:

https://www.miraeassetmf.co.in/downloads/statutory-disclosure/other-disclosure/offer-documents- data B. Risk factors

Standard Risk Factors: • Investment in Mutual Fund units involves investment risks such as trading volumes, settlement risk, liquidity risk, default risk including the possible loss of principal • As the price / value / interest rate of the securities in which the Scheme invests fluctuates, the value of your investment in the scheme can go up or down depending on various factors and forces affecting capital markets and money markets.

• Past performance of the Sponsor/ AMC/ Mutual Fund does not guarantee the future performance of the Scheme. • The name of the Scheme does not in any manner indicate its quality or its future prospects and returns.

• The Sponsor is not responsible or liable for any loss resulting from the operation of the Scheme beyond the initial contribution of Rs. 1 lakh made by it towards setting up the Fund. • The present scheme is not a guaranteed or assured return scheme.

Scheme Specific Risk Factors SO-8 Some of the specific risk factors related to the Scheme include, but are not limited to the following: • As the investors are incurring expenditure at both the Fund of Funds level and the scheme into which the Fund of Funds invests, the returns that they may obtain may be materially impacted or may at times be lower than the returns that investors may obtain by directly investing in such schemes.

• As the Fund of Funds scheme will invest into an underlying scheme, the expense charged being dependent on the structure of the underlying scheme (being different), it may lead to a non- uniform charging of expenses over a period of time.

• In the Fund of Funds (FOF) factsheets and disclosures of portfolio will be limited to providing the particulars of the schemes invested at FOF level, thus investors may not be able to obtain specific details of the investments of the underlying schemes.

• The fund of funds scheme may have different returns/performance than the underlying scheme due to various reasons. The return of the Fund of Funds may be adversely impacted by Total expense ratio, cash drag, timing and pricing difference b/w the subscription/redemption in the Fund of Funds v/s underlying scheme, operational and transactional reasons etc.

• The scheme specific risk factors of the underlying schemes become applicable where a fund of funds invest. Investors who intend to invest in Fund of Funds are required to and are deemed to have read Page 26 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFand understood the risk factors of the underlying scheme in which Fund of Funds scheme invest in.

Copies of the Scheme Information Documents pertaining to the various schemes of Mirae Asset Mutual Fund, which disclose the relevant risk factors, are available at the Investor/Customer Service Centers or may be accessed at www.miraeassetmf.co.in.

• The FOF may invest in the underlying ETF through stock exchange, where market price of underlying ETF may be different from its Indicative Net Asset Value (INAV)/NAV. This may affect the performance of the scheme.

• The subscription and redemption in FOF are also dependent on the liquidity of the underlying scheme.

The illiquidity of the same may affect the performance of the FOF. • A Fund Manager managing the Fund of Funds scheme may also be the Fund Manager for any underlying schemes.

Risks Associated with Debt & Money Market Instruments • Price-Risk or Interest-Rate Risk: Fixed income securities such as bonds, debentures and money market instruments run price-risk or interest-rate risk. Generally, when interest rates rise, prices of existing fixed income securities fall and when interest rates drop, such prices increase. The extent of fall or rise in the prices is a function of the existing coupon, days to maturity and the increase or decrease in the level of interest rates.

• Credit Risk: In simple terms this risk means that the issuer of a debenture/ bond or a money market instrument may default on interest payment or even in paying back the principal amount on maturity.

Even where no default occurs, the price of a security may go down because the credit rating of an issuer goes down. It must, however, be noted that where the Scheme has invested in Government securities, there is no credit risk to that extent.

• Liquidity or Marketability Risk: This refers to the ease with which a security can be sold at or near to its valuation yield-to-maturity (YTM). The primary measure of liquidity risk is the spread between the bid price and the offer price quoted by a dealer. Liquidity risk is today characteristic of the Indian fixed income market.

• Reinvestment Risk: Investments in fixed income securities may carry reinvestment risk as interest rates prevailing on the interest or maturity due dates may differ from the original coupon of the bond.

Consequently, the proceeds may get invested at a lower rate. • Pre-payment Risk: Certain fixed income securities give an issuer the right to call back its securities before their maturity date, in periods of declining interest rates. The possibility of such prepayment may force the fund to reinvest the proceeds of such investments in securities offering lower yields, resulting in lower interest income for the fund.

• Spread Risk: In a floating rate security the coupon is expressed in terms of a spread or mark up over the benchmark rate. In the life of the security this spread may move adversely leading to loss in value of the portfolio. The yield of the underlying benchmark might not change, but the spread of the security over the underlying benchmark might increase leading to loss in value of the security.

Page 27 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOF• Concentration Risk: The Scheme portfolio may have higher exposure to a single sector, subject to maximum of 20% of net assets, depending upon availability of issuances in the market at the time of investment, resulting in higher concentration risk. Any change in government policy / businesses environment relevant to the sector may have an adverse impact on the portfolio.

• Different types of securities in which the scheme would invest as given in the SID carry different levels and types of risk. Accordingly, the scheme’s risk may increase or decrease depending upon its investment pattern. E.g. corporate bonds carry a higher amount of risk than Government securities.

Further even among corporate bonds, bonds, which are AA rated, are comparatively more risky than bonds, which are AAA rated.

Risks associated with segregated portfolio • Investor holding units of segregated portfolio may not able to liquidate their holding till the time recovery of money from the issuer. • Security comprises of segregated portfolio may not realize any value.

• 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.

Risks associated with investing in Tri-Party Repo through CCIL (TREPS) The mutual fund is a member of securities segment and Tri-party Repo trade settlement of the Clearing Corporation of India (CCIL). All transactions of the mutual fund in government securities and in Triparty Repo trades are settled centrally through the infrastructure and settlement systems provided by CCIL; thus reducing the settlement and counterparty risks considerably for transactions in the said segments. CCIL maintains prefunded resources in all the clearing segments to cover potential losses arising from the default member. In the event of a clearing member failing to honor his settlement obligations, the default Fund is utilized to complete the settlement. The sequence in which the above resources are used is known as the “Default Waterfall”. As per the waterfall mechanism, after the defaulter’s margins and the defaulter’s contribution to the default fund have been appropriated, CCIL’s contribution is used to meet the losses. Post utilization of CCIL’s contribution if there is a residual loss, it is appropriated from the default fund contributions of the non-defaulting members. Thus the scheme is subject to risk of the initial margin and default fund contribution being invoked in the event of failure of any settlement obligations. In addition, the fund contribution is allowed to be used to meet the residual loss in case of default by the other clearing member (the defaulting member). However, it may be noted that a member shall have the right to submit resignation from the membership of the Security segment if it has taken a loss through replenishment of its contribution to the default fund for the segments and a loss threshold as notified have been reached. The maximum contribution of a member towards replenishment of its contribution to the default fund in the 7 days (30 days in case of securities segment) period immediately after the afore-mentioned loss threshold having been reached shall not exceed 5 times of its contribution to the Default Fund based on the last re-computation of the Default Fund or specified amount, whichever is lower. Further, it may be noted that, CCIL periodically prescribes a list of securities eligible for contributions as collateral by members. Presently, all Central Government securities and Treasury bills are accepted as collateral by CCIL. The risk factors may undergo change in case the CCIL notifies securities other than Government of India securities as eligible for contribution as collateral.” Page 28 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFThe underlying schemes having exposure to the fixed income securities and/ or equity and equity related securities will be subject to the following risks and in turn the Scheme’s/ Plans’ performance will be affected accordingly.

RISKS ASSOCIATED WITH INVESTING IN UNDERLYING SCHEMES (AS APPLICABLE):

The scheme specific risk factors of the underlying schemes become applicable where a fund of funds invests. Investors who intend to invest in Fund of Funds are required to and are deemed to have read and understood the risk factors of the underlying scheme in which the Fund of Funds scheme invest in. Copies of the Scheme Information Documents pertaining to the various schemes of Mirae Asset Mutual Fund, which disclose the relevant risk factors, are available at the Customer Service Centers or may be accessed at www.miraeassetmf.co.in.

Tracking Error and Tracking Difference Risk The Fund Manager would not be able to invest the entire corpus exactly in the same proportion as in the underlying index due to certain factors such as the fees and expenses of the Scheme, corporate actions, cash balance, changes to the underlying index and regulatory restrictions, which may result in Tracking Error with the underlying index. The Scheme’s returns may therefore deviate from those of the underlying index. “Tracking Error” is defined as the standard deviation of the difference between daily returns of the underlying index and the NAV of the Scheme. Tracking Difference” is the annualized difference of daily returns between the Index and the NAV of the scheme (difference between fund return and the index return). Tracking Error and Tracking difference may arise including

but not limited to the following reasons: • Expenditure incurred by the Fund. • Available funds may not be invested at all times as the Scheme may keep a portion of the funds in cash to meet Redemptions, for corporate actions or otherwise.

• Securities trading may halt temporarily due to circuit filters. • Corporate actions such as debenture or warrant conversion, rights issuances, mergers, change in constituents etc. • Rounding-off of the quantity of shares in the underlying index.

• Dividend payout. • Index providers undertake a periodical review of the scrips that comprise the underlying index and may either drop or include new scrips. In such an event, the Fund will try to reallocate its portfolio but the available investment/reinvestment opportunity may not permit absolute mirroring immediately.

SEBI Regulations (if any) may impose restrictions on the investment and/or divestment activities of the Scheme Such restrictions are typically outside the control of the AMC and may cause or exacerbate the Tracking Error.

It will be the endeavor of the fund manager to keep the tracking error as low as possible. However, in case of events like, dividend received from underlying securities, rights issue from underlying securities, and market volatility during rebalancing of the portfolio following the rebalancing of the underlying index, etc. or in abnormal market circumstances may result in tracking error. There can be no assurance or guarantee that the Scheme will achieve any particular level of tracking error relative to performance of the Index.

Page 29 of 64

Mirae Asset MSCI India Capital Markets Select ETF FOFRisks Associated with Equity Investments: • Equity and equity related securities are volatile and prone to price fluctuations on a daily basis. The liquidity of investments made in the Scheme may be restricted by trading volumes and settlement periods. Settlement periods may be extended significantly by unforeseen circumstances. The inability of the Scheme to make intended securities purchases, due to settlement problems, could cause the Scheme to miss certain investment opportunities. Similarly, the inability to sell securities held in the Scheme portfolio would result at times, in potential losses to the Scheme, should there be a subsequent decline in the value of securities held in the Scheme portfolio. Also, the value of the Scheme investments may be affected by interest rates, changes in law/ policies of the government, taxation laws and political, economic or other developments which may have an adverse bearing on individual Securities, a specific sector or all sectors.

• Investments in equity and equity related securities involve a degree of risk and investors should not invest in the equity Schemes unless they can afford to take the risk of losing their investment. • Securities which are not quoted on the stock exchanges are inherently illiquid in nature and carry a larger liquidity risk in comparison with securities that are listed on the exchanges or offer other exit options to the investors, including put options. The AMC may choose to invest in unlisted securities that offer attractive yields within the regulatory limit. This may however increase the risk of the portfolio. Additionally, the liquidity and valuation of the Scheme investments due to its holdings of unlisted securities may be affected if they have to be sold prior to the target date of disinvestment.

Consequently, the proceeds may get invested at a lower rate. • Pre-payment Risk: Certain fixed income securities give an issuer the right to call back its securities before their maturity date, in periods of declining interest rates. The possibility of such prepayment Page 30 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFmay force the fund to reinvest the proceeds of such investments in securities offering lower yields, resulting in lower interest income for the fund.

• Concentration Risk: The Scheme portfolio may have higher exposure to a single sector, subject to maximum of 20% of net assets, depending upon availability of issuances in the market at the time of investment, resulting in higher concentration risk. Any change in government policy / businesses environment relevant to the sector may have an adverse impact on the portfolio.

• Different types of securities in which the scheme would invest as given in the SID carry different levels and types of risk. Accordingly the scheme’s risk may increase or decrease depending upon its investment pattern. E.g. corporate bonds carry a higher amount of risk than Government securities.

Further even among corporate bonds, bonds, which are AA rated, are comparatively more risky than bonds, which are AAA rated.

Risks Associated with Derivatives 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 instruments. Such risks include mispricing or improper valuation and the inability of derivatives to correlate perfectly with underlying assets, rates and indices. Trading in derivatives carries a high degree of risk although they are traded at a relatively small amount of margin which provides the possibility of great profit or loss in comparison with the principal investment amount. The options buyer’s risk is limited to the premium paid, while the risk of an options writer is unlimited. However the gains of an options writer are limited to the premiums earned.

The writer of a call option bears a risk of loss if the value of the underlying asset increases above the exercise price. The loss can be unlimited as underlying asset can increase to any levels. The writer of a put option bears the risk of loss if the value of the underlying asset declines below the exercise price and the loss is limited to strike price.

Investments in futures face the same risk as the investments in the underlying securities. The extent of loss is the same as in the underlying securities. However, the risk of loss in trading futures contracts can be substantial, because of the low margin deposits required, the extremely high degree of leverage involved in futures pricing and the potential high volatility of the futures markets. The derivatives are also subject to liquidity risk as the securities in the cash markets. The derivatives market in India is nascent and does not have the volumes that may be seen in other developed markets, which may result in volatility in the values.

For further details please refer to section “Investments Limitations and Restrictions in Derivatives” in this SID.

Risk factors associated with Securities Lending In accordance with the Regulations and applicable guidelines, the Fund may engage in stock lending activities. The Securities will be lent by the Approved Intermediary against collateral received from\ borrower, for a fixed period of time, on expiry of which the securities lent will be returned by the borrower.

There are risks inherent to securities lending, including the risk of failure of the other party, in this case the approved intermediary which is the clearing corporations of the Stock exchanges, to comply with the terms Page 31 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFof 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 risk is adequately covered as Securities Lending & Borrowing (SLB) is an Exchange traded product.

Exchange offers an anonymous trading platform and gives the players the advantage of settlement guarantee without the worries of counter party default. However, the Fund may not be able to sell such lent securities during contract period or have to recall the securities which may be at higher than the premium at which the security is lent.

Risks associated with segregated portfolio

1) Investor holding units of segregated portfolio may not able to liquidate their holding till the time recovery of money from the issuer.

2) Security comprises of segregated portfolio may not realise any value.

3) Listing of units of segregated portfolio in recognised stock exchange does not necessarily guarantee their liquidity. There may not be active trading of units in the stock market. Further trading price of units on the stock market may be significantly lower than the prevailing NAV.

Risk Associated while transacting through Email (Applicable for Non – Individual Investors):

The AMC allows investors for transacting in mutual fund units through email. This may involve certain risks which the investor should carefully consider. Investors should note that email-based instructions are inherently vulnerable to risks such as interception, unauthorized access, phishing, spoofing, failed delivery and unintended transmission and should ensure appropriate safeguards are in place when using such mode of transaction. The AMC does not accept any responsibility or liability for any loss, damages or inconvenience caused due to errors, delays, non - receipt or unauthorized access associated with transacting through email.

Investments in units of mutual funds Schemes The scheme may make investments in units of mutual funds. Investments in schemes of mutual funds are subject to market risks and there is no assurance or guarantee that the objectives of the scheme will be achieved. Further, any investment in mutual funds is also subject to risk factors outlined in the offer document of the mutual fund and an adverse performance of a mutual fund scheme in which the scheme has made investments could adversely impact the scheme’s performance and NAV of the scheme RISK MITIGATION MEASURES FOR UNDERLYING SCHEMES SO-9 Concentration Risk The Scheme will try and mitigate this risk by investing in large number of companies so as to maintain optimum diversification and keep stock-specific concentration risk relatively low.

Page 32 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFLiquidity Risk As such the liquidity of stocks that the fund invests into could be relatively low. The fund will try to maintain a proper asset-liability match to ensure redemption / Maturity payments are made on time and not affected by illiquidity of the underlying stocks.

Risks Associated with Equity Investments:

The scheme has a diversified portfolio to counter the volatility in the prices of individual stocks.

Diversification in the portfolio reduces the impact of high fluctuations in daily individual stock prices on the portfolio.

Risks Associated with Debt & Money Market Instruments Credit Risk - The fund has a rigorous credit research process. There is a regulatory and internal cap on exposure to each issuer. This ensures a diversified portfolio and reduced credit risk in the portfolio.

While these measures are expected to mitigate the above risks to a large extent, there can be no assurance that these risks would be completely eliminated.

Risk Mitigation measures • The FoF will invest in ETF, which in cumulation will endeavor to have a diversified equity portfolio comprising stocks across various sectors of the economy to reduce sector specific risks. All the underlying ETF scheme related risk factors will apply to the Fund of Fund.

• Any investments in debt securities would be undertaken after assessing the associated credit risk, interest rate risk and liquidity risk.

The Scheme will also invest in debt securities and money market instruments. • The credit quality of the portfolio will be maintained and monitored using in-house research capabilities as well as inputs from external sources such as independent credit rating agencies.

• The investment team will primarily use a top down approach for taking interest rate view, sector allocation along with a bottom up approach for security/instrument selection. • The bottom up approach will assess the quality of security/instrument (including the financial health of the issuer) as well as the liquidity of the security.

• Investments in debt instruments carry various risks such as interest rate risk, reinvestment risk, credit risk and liquidity risk etc. Whilst such risks cannot be eliminated, they may be minimized through diversification.

II. Information about the scheme:

A. Where will the scheme invest? Units of Mirae Asset MSCI India Capital Markets Select ETF The Scheme will invest in the units of Mirae Asset MSCI India Capital Markets Select ETF managed by Mirae Asset Mutual Fund as per the above stated asset allocation. The cumulative gross exposure through Page 33 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFUnits of Mirae Asset MSCI India Capital Markets Select ETF, Money market instruments / debt securities, Instruments and/or units of debt/liquid schemes of domestic Mutual Funds shall not exceed 100% of the net assets of the Scheme.

Debt & Money Market Instruments:

The Scheme will invest in debt and money market instruments.

Debt securities and Money Market Instruments will include but will not be limited to: a. Securities created and issued by the Central and State Governments as may be permitted by RBI (including but not limited to coupon bearing bonds, zero coupon bonds and treasury bills).

b. Securities guaranteed by the Central and State Governments (including but not limited to coupon bearing bonds, zero coupon bonds and treasury bills). c. Debt securities of domestic Government agencies and statutory bodies, which may or may not carry a Central/State Government guarantee.

d. Corporate debt (of both public and private sector undertakings). e. money market instruments” includes commercial papers, commercial bills, treasury bills, Government securities having an unexpired maturity up to one year, call or notice money, certificate of deposit, usance bills, and any other like instruments as specified by the Reserve Bank of India from time to time;

subject to regulatory approvals where applicable. f. Certificate of Deposits (CDs). g. Commercial Paper (CPs). A part of the net assets may be invested in the Tri-party repo or in an alternative investment as may be provided by RBI to meet the liquidity requirements.

h. The non-convertible part of convertible securities. i. Any other domestic fixed income securities as permitted by SEBI / RBI from time to time. j. Any other instruments/securities, which in the opinion of the fund manager would suit the investment objective of the scheme subject to compliance with extant Regulations.

The Investment Manager will invest only in those debt securities that are rated investment grade by a domestic credit rating agency authorized to carry out such activity, such as CRISIL, ICRA, CARE, FITCH, etc. The securities may be acquired through Initial Public Offerings (IPOs), secondary market operations, private placement, rights offer or negotiated deals.

The Scheme shall not enter into any repurchase and reverse repurchase obligations in all securities held by it.

The Scheme may invest in other schemes managed by the AMC or in the schemes of any other mutual funds, provided it is in conformity with the investment objectives of the Scheme and in terms of the Page 34 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFprevailing SEBI (MF) Regulations. As per the SEBI (MF) Regulations, no investment management fees will be charged for such investments and the aggregate inter scheme investment made by all the schemes of Mirae Asset Mutual Fund or in the schemes of other mutual funds shall not exceed 5% of the net asset value of the Mirae Asset Mutual Fund. However, that this clause shall not apply to any fund of funds scheme Overview of Debt Markets in India Indian fixed income market, one of the largest and most developed in South Asia, is well integrated with the global financial markets. Screen based order matching system developed by the Reserve Bank of India

(RBI) for trading in government securities, straight through settlement system for the same, settlements guaranteed by the Clearing Corporation of India and innovative instruments like TREPS have contributed in reducing the settlement risk and increasing the confidence level of the market participants.

The RBI reviews the monetary policy six times a year giving the guidance to the market on direction of interest rate movement, liquidity and credit expansion. The central bank has been operating as an independent authority, formulating the policies to maintain price stability and adequate liquidity. Bonds are traded in dematerialized form. Credit rating agencies have been playing an important role in the market and are an important source of information to manage the credit risk.

Government (Central and State) is the largest issuer of debt in the market. Public sector enterprises, quasi government bodies and private sector companies are other issuers. Insurance companies, provident funds, banks, mutual funds, financial institutions, corporates and FPIs are major investors in the market.

Government loans are available up to 40 years maturity. Variety of instruments available for investments including plain vanilla bonds, floating rate bonds, money market instruments, structured obligations and interest rate derivatives make it possible to manage the interest rate risk effectively.

Page 35 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFIndicative levels of the instruments as on September 29, 2026 are as follows:

Instrument Maturity Tenure Yield REPS / Repo Short Overnight 5.01 3 months CP* 6.97 3 months CD* 6.47 CP / CD / T Bills Short 1 Year CP 8.13 1 Year CD 7.63 Central Government securities Low to High 10 years 7.16

Source: Bloomberg *Data is for NBFC.

B. What are the investment restrictions? The following investment limitations and other restrictions, inter-alia, as contained in the Trust Deed and

the Regulations apply to the Scheme: • A mutual fund scheme shall not invest more than 10% of its NAV in debt instruments comprising money market instruments and non-money market instruments issued by a single issuer which are rated not below investment grade by a credit rating agency authorized to carry out such activity under the Act. Such investment limit may be extended to 12% of the NAV of the scheme with the prior approval of the Board of Trustees and the Board of directors of the asset management company.

Provided that such limit shall not be applicable for investments in Government Securities, treasury bills and TREPS. Provided further that investment within such limit can be made in mortgaged backed securitised debts which are rated not below investment grade by a credit rating agency registered with the Board.

Further, in accordance with clause 13.1 of SEBI Master Circular dated March 20, 2026, the Scheme

shall not invest more than: a) 10% of its NAV in debt and money market securities rated AAA; or b) 8% of its NAV in debt and money market securities rated AA; or c) 6% of its NAV in debt and money market securities rated A and below issued by a single Issuer.

The above investment limits may be extended by up to 2% of the NAV of the scheme with prior approval of the Board of Trustees and Board of Directors of the AMC, subject to compliance with the overall 12% limit specified above.

Considering the nature of the scheme, investments in such instruments will be permitted upto 5% of its NAV. • Debentures, irrespective of any residual maturity period (above or below one year), shall attract the investment restrictions as applicable for debt instruments.

• The Scheme shall not invest in unlisted debt instruments including commercial papers (CPs), other than (a) government securities, (b) other money market instruments and (c) derivative products such as Interest Rate Swaps (IRS), Interest Rate Futures (IRF), etc.

Page 36 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFHowever, the scheme may invest in unlisted Non-Convertible debentures (NCDs) not exceeding 10% of the debt portfolio of the scheme subject to the condition that such unlisted NCDs have a simple structure (i.e. with fixed and uniform coupon, fixed maturity period, without any options, fully paid up upfront, without any credit enhancements or structured obligations) and are rated and secured with coupon payment frequency on monthly basis.

• Inter scheme transfers (ISTs) of investments from one scheme to another scheme in the same Mutual SO-30 Fund shall be allowed only if such transfers are done at the prevailing market price for quoted instruments on spot basis. Explanation - “Spot basis” shall have same meaning as specified by stock exchange for spot transactions. The securities so transferred shall be in conformity with the investment objective of the scheme to which such transfer has been made.

Pursuant to Clause 13.19 of SEBI Master Circular dated March 20, ISTs may be allowed in the

following scenarios: i. for meeting liquidity requirement in a scheme in case of unanticipated redemption pressure ii. for Duration/ Issuer/ Sector/ Group rebalancing No IST of a security shall be done, if there is negative news or rumors in the mainstream media or an alert is generated about the security, based on internal credit risk assessment. The Scheme shall comply with the guidelines for inter-scheme transfers as specified under Para 13.19 of the SEBI Master

Circular dated March 20, 2026. • The scheme shall buy and sell securities on the basis of deliveries and shall in all cases of purchases, take delivery of relative securities and in all cases of sale, deliver the securities; Further, the scheme shall not engage in short selling or securities lending and borrowing scheme. The scheme shall also not enter into derivatives transactions.

• The Scheme shall get the securities purchased or transferred in the name of the mutual fund on account of the concerned scheme, wherever investments are intended to be of long-term nature. • The Scheme shall not make any investment in: a) Any unlisted security of an associate or group company of the Sponsor; or b) Any security issued by way of private placement by an associate or group company of the sponsor; or c) The listed securities of group companies of the Sponsor which is in excess of 25% of the net assets.

• The scheme shall not make any investment in any fund of funds scheme. • The mutual fund shall not borrow except to meet temporary liquidity needs of the mutual funds for the purpose of repurchase, redemption of units or payment of interest or IDCW payout or for settlement of trades by equity-oriented index funds and equity-oriented exchange traded funds on account of under execution of sell trades on the stock exchange to the unitholders. Provided that the mutual fund shall

(a) not borrow more than 20 per cent of the net asset of the scheme; and

(b) the duration of such a borrowing shall not exceed a period of six months.

Page 37 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFThe limit specified at clause (a) above shall not be applicable for intraday borrowing subject to such conditions as may be specified by SEBI.

The mutual fund shall not advance any loans for any purpose.

The mutual fund may lend and borrow securities in accordance with the framework relating to short selling and securities lending and borrowing specified by SEBI. • Pursuant to Clause 13.7 of SEBI Master Circular dated March 20, 2026 on investments in Short Term Deposits (STDs) of Scheduled Commercial Banks:

i. Total investment of the Scheme in Short term deposit(s) of all the Scheduled Commercial Banks put together shall not exceed 15% of the net assets. However, this limit can be raised upto 20% of the net assets with prior approval of the trustees. Further, investments 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.

ii. “Short Term” for parking of funds by Mutual Funds shall be treated as a period not exceeding 91 days iii. The Scheme shall not invest more than 10% of the net assets in short term deposit(s), of any one scheduled commercial bank including its subsidiaries.

iv. The Scheme shall not invest in short term deposit of a bank which has invested in that Scheme.

AMC shall also ensure that the bank in which a scheme has Short term deposit do not invest in the said scheme until the scheme has Short term deposit with such bank. v. The above conditions are not applicable to term deposits placed as margins for trading in cash and derivative market.

vi. Asset Management Company (AMC) shall not be permitted to charge any investment management and advisory fees for parking of funds in short term deposits of scheduled commercial banks. vii. The investments in short term deposits of scheduled commercial banks will be reported to the Trustees along with the reasons for the investment which, inter-alia, would include comparison with the interest rates offered by other scheduled commercial banks. Further, AMC shall ensure that the reasons for such investments are recorded in the manner prescribed in Para 13.7.7 of SEBI Master Circular dated March 20, 2026 viii. Pending deployment of funds of a scheme in securities in terms of investment objectives of the scheme a mutual fund can invest the funds of the scheme in short term deposits of scheduled commercial banks. The investment in these deposits shall be in accordance with clause 13.7 of SEBI Master Circular dated March 20, 2026.

• The Scheme will comply with SEBI regulations and any other regulations applicable to the investments of Funds from time to time. The Trustee may alter the above restrictions from time to Page 38 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFtime to the extent that changes in the regulations may allow. All investment restrictions shall be applicable at the time of making investment.

• In accordance with SEBI Master Circular dated March 20, 2026, the aforesaid limits shall not be applicable to term deposits placed as margins for trading in cash and derivatives market.

Apart from the investment restrictions prescribed under SEBI (MF) Regulations, does the fund follow SO-19 any internal norms vis-à-vis limiting exposure to a particular scrip or sector, etc.

C. Fundamental Attributes SO-59 Following are the Fundamental Attributes of the scheme, in terms of Para 1.9 of SEBI Master Circular for Mutual Funds dated March 20, 2026:

(i) Type of a scheme An open-ended fund of fund scheme investing in units of Mirae Asset MSCI India Capital Markets Select ETF Open ended – Fund of Fund – Domestic

(ii) Investment Objective The investment objective of the scheme is to provide long-term capital appreciation from a portfolio investing in units of Mirae Asset MSCI India Capital Markets Select ETF. The Scheme does not guarantee or assure any returns.

There is no assurance that the investment objective of the scheme will be realized. • Main Objective - Growth and Income • Investment pattern

Asset allocation:

Indicative allocation Types of Instruments (% of total assets) Minimum Maximum Units of Mirae Asset MSCI India Capital Markets Select ETF 95 100 *Money market instruments / debt securities, Instruments and/or 0 5 units of debt/liquid schemes of domestic Mutual Funds *Money Market Instruments will include TREPS, Commercial Paper, Certificates of Deposit, Treasury Bills, Bills Rediscounting, Repos, short-term Government securities and any other such short-term instruments as may be allowed under the regulations prevailing from time to time.

Page 39 of 64

Mirae Asset MSCI India Capital Markets Select ETF FOFRebalancing of deviation due to short term defensive consideration:

Subject to SEBI (MF) Regulations, the asset allocation pattern indicated above may change from time to time, keeping in view market conditions, market opportunities, applicable regulations and political and economic factors. It must be clearly understood that the percentages can vary substantially depending upon the perception of the Investment Manager; the intention being at all times to seek to protect the interests of the Unit holders. As per para 1.9.1 of SEBI Master Circular dated March 20, 2026.As such changes in the investment pattern will be for short term and for defensive consideration only. In the event of deviations, portfolio rebalancing will be carried out within 30 calendar days in such cases.

(iii) Terms of Issue • Listing:

The Scheme being open ended, the Units are not proposed to be listed on any stock exchange and no transfer facility on the exchange is provided. However, the Trustee reserves the right to list the units as and when open-end Schemes are permitted to be listed under the Regulations, and if the Trustee considers it necessary in the interest of unit holders of the Scheme.

Redemption:

The Unit Holder has the option to request for Redemption either in amount in rupees or in number of Units.

In case the request for Redemption specifies both, i.e. amount in rupees as well the number of Units to be redeemed, then the latter will be considered as the redemption request and redemption will be processed accordingly. The minimum redemption amount shall be ‘any amount’ or ‘any number of units’ as requested by the investor at the time of redemption request. The Trustees have authorized the AMC to suo moto redeem such fractional balance units (less than 1 unit), on periodic basis across all schemes, as and when decided by the AMC. Units can be redeemed (sold back to the Fund) at the Redemption Price during the Ongoing Offer Period. If an investor has purchased Units of a Scheme on more than one Business Day the Units will be redeemed on a first-in-first-out basis. If multiple Purchases are made on the same day, the Purchase appearing earliest in the account statement will be redeemed first.

Redemption Price:

The Redemption Price of the Units is the price at which a Unit Holder can redeem Units of a scheme. It

will be calculated as described below:

Redemption Price = Applicable NAV - (Applicable NAV x Exit Load*) * Exit Load, whatever is applicable, will be charged.

Redemption Price will be calculated for up to three decimal places for the Scheme.

For example, if the Applicable NAV of a Scheme is Rs.10.5550, and it has a 2% Exit Load, the Redemption

Price will be calculated as follows:

Redemption Price = 10.5550 - (10.5550 X 2.00%) i.e. 10.4550 - 0.2110 = 10.3439 Page 40 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFIf the Scheme has no Exit Load, the Redemption Price will be equal to the Applicable NAV.

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.

To illustrate:

If a Redemption of 4,900 units is sought by the Unit Holder at a Redemption Price of Rs. 10.3440 (as calculated above), the redemption amount is Rs. 50,685.60. Securities Transaction Tax (STT) for instance is 0.001%. This will be further reduced by the STT of Re. 0.50 (i.e. Rs. 50,685.60 x 0.001%), making the net redemption amount Rs. 50,685.10.

If a Redemption of Rs. 10,000 is sought by the Unit Holder at a Net Redemption Price of Rs. 10.3440 (as calculated above), which will give 966.744 Units; the effective redemption amount will be grossed up to Rs. 10,204.08 (i.e. 10,000 ÷ (1-2%)) and 966.744 units (10,204.08 ÷ 10.555) will be redeemed. This is to ensure that the Unit Holder receives the net amount of Rs. 10,000 as desired.

Investors may note that the Trustee has a right to modify the existing Load structure in any manner subject to a maximum as prescribed under the Regulations and with prospective effect only.

Please refer section – LOAD STRUCTURE.

Applicable NAV for Redemption / Switch-Out / Systematic Transfer Plan:

In respect of valid Redemption applications accepted at a Designated Collection Centre up to 3 p.m. on a Business Day, the NAV of such day will be applicable.

In respect of valid Redemption applications accepted at a Designated Collection Centre after 3 p.m. on a Business Day, the NAV of the next Business Day will be applicable. • Aggregate fees and expenses charged to the scheme For detailed fees and expenses charged to the scheme please refer to section- I Part - III ‘C – Annual Scheme Recurring Expenses’.

• Any safety net or guarantee provided: There is no assurance OR guarantee of returns.

In accordance with Regulation 22(9)(c) of the SEBI (MF) Regulations, 2026 and Paragraph 1.9.2 of SEBI Master Circular for Mutual Funds dated March 20, 2026 the Trustees shall ensure that no change in the fundamental attributes of the Scheme(s) and the Plan(s) / Option(s) thereunder or the trust or fee and expenses payable or any other change which would modify the Scheme(s) and the Plan(s) / Option(s) thereunder and affect the interests of Unitholders is carried out unless:

• SEBI has reviewed and provided its comments on the proposal • A written communication (including digital modes such as email/sms etc.) about the proposed change is sent to each Unitholder and details as specified by SEBI are appropriately displayed on the website of the AMC Page 41 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOF• The Unitholders are given an option for a period of at least 30 calendar days to exit at the prevailing Net Asset Value without any exit load.

D. Index methodology MSCI India Capital Markets Select Index • Parent Index: MSCI India Domestic IMI Index ("Parent Index"). • Selected Universe: The Selected Universe is the union of securities that qualify under Criteria 1 (Section 1.1.1) or Criteria 2 (Section 1.1.2).

• Criteria 1: Selection on GICS® Industry - Capital Markets: A security classified under the GICS® Industry "Capital Markets" qualifies for selection under Criteria 1 unless it has a Segment Assets Ratio of 50% or more on its Matched Segments.

• Calculation of the Segment Assets Ratio: For each security, Matched Segments are first identified, and a Segment Assets Ratio is then calculated as described below. A Matched Segment is a business segment name that includes a mention of investment related business activities.

• Segment Assets Ratio: Segment Assets Ratio = (Sum of Assets for Matched Segments) / (Sum of Total Assets). • Criteria 2: Selection on GICS® Sub-Industry – Data Processing & Outsourced Services: A security qualifies for selection under Criteria 2 if it satisfies both of the following conditions:

o It is classified under the Data Processing and Outsourced Services GICS® subindustry, and o Its summary business description contains at least one match with the phrase "mutual fund". • Liquidity Screening: A security in the Selected Universe is included in the Index only if its 6 month Frequency of Trading (FOT) is greater than or equal to 90%. Frequency of Trading is calculated in accordance with the MSCI Liquidity Data Methodology. If a security does not have data for 6 month FOT, its 3 month FOT is used. If a security does not have data for 6 month FOT and 3 month FOT, its 1 month FOT is used. Lastly, if a security does not have 6 month FOT, 3 month FOT and 1 month FOT, it is not eligible for selection in the Index.

• Weighting: Securities included in the Index are weighted in proportion to their weight in the Parent Index. The resulting weights are then re-normalized to sum to 100%. • Capping: To mitigate concentration risk in the Index, security weight is capped at 15% at the time of Index Review. In the event that the cap is infeasible, the cap value is relaxed in steps of 1% until a feasible solution is found. No capping is applied between two Index Reviews.

Page 42 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFThe weightage of the constituents of MSCI India Capital Markets Select Index along with impact cost as on September 30, 2026:

Sr No Security Name Weightage (%) Impact cost 1 Multi Commodity Exchange of India Ltd. 16.2% 0.04 2 BSE Ltd. 15.1% 0.03 3 HDFC Asset Management Company Ltd. 11.8% 0.03 4 Billionbrains Garage Ltd. (Groww) 7.0% 0.03 5 360 ONE WAM Ltd. 6.5% 0.04 6 Central Depository Services (India) Ltd. 5.7% 0.03 7 Anand Rathi Wealth Ltd. 5.0% 0.04 8 Motilal Oswal Financial Services Ltd. 4.0% 0.04 9 Computer Age Management Services Ltd. 3.9% 0.03 10 Angel One Ltd. 3.4% 0.03 11 Nuvama Wealth Management Ltd. 3.2% 0.05 12 Kfin Technologies Ltd. 2.2% 0.04 13 National Securities Depository Limited 2.1% 0.02 14 Edelweiss Financial Services Ltd. 2.1% 0.06 15 CRISIL Ltd. 2.1% 0.05 16 Indian Energy Exchange Ltd. 2.1% 0.03 17 Aditya Birla Sun Life AMC Ltd. 1.7% 0.06 18 Prudent Corporate Advisory Services Ltd. 1.5% 0.08 19 JM Financial Ltd. 1.2% 0.06 20 IIFL Capital Services Ltd. 1.1% 0.07 21 Choice International Ltd. 1.1% 0.04 22 UTI Asset Management Company Ltd. 1.0% 0.06 For additional details, please refer to index methodology on: Index Methodology E. Other Scheme Specific Disclosures:

Listing and Transfer of units The Scheme being open ended, the Units are not proposed to be listed on any stock exchange and no transfer facility on the exchange is provided. However, the Trustee reserves the right to list the units as and when open-end Schemes are permitted to be listed under the Regulations, and if the Trustee considers it necessary in the interest of unit holders of the Scheme.

Units held in Demat form are transferable (subject to lock-in period, if any and subject to lien, if any marked on the units) in accordance with the provisions of SEBI (Depositories and Participants) Regulations, 2018, as may be amended from time to time. Transfer can be made only in favor of transferees who are capable of holding Units and having a Page 43 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFDemat Account. The delivery instructions for transfer of Units will have to be lodged with the DP in requisite form as may be required from time to time and transfer will be effected in accordance with such rules / regulations as may be in force governing transfer of securities in dematerialized mode. Further, for the procedure of release of lien, the investors shall contact their respective Depository.

However, if a person becomes a holder of the Units consequent to operation of law or upon enforcement of a pledge, the Mutual Fund will, subject to production of satisfactory evidence, effect the transfer, if the transferee is otherwise eligible to hold the Units. Similarly, in cases of transfers taking place consequent to death, insolvency etc., the transferee’s name will be recorded by the Mutual Fund subject to production of satisfactory evidence.

Please refer SAI for details on transmission, nomination, lien, pledge, duration of the Scheme and Mode of Holding.

Transfer of units held in Non-Demat [Statement of Account (‘SOA’)] mode:

Pursuant to the provisions of AMFI Best Practices Guidelines

Circular No.116 /2024-25 dated August 14, 2024, units held by individual unitholders in Non-Demat (‘SoA’) mode can be

transferred under the following categories: a. surviving joint holder, who wants to add new joint holder(s) in the folio upon demise of one or more joint unitholder(s). b. Nominee of a deceased unitholder, who wants to transfer the units to the legal heirs of the deceased unitholder, post the transmission of units in the name of the nominee;

c. a minor unitholder who has turned a major and has changed his/her status from minor to major, wants to add the name of the parent / guardian, sibling, spouse etc. in the folio as joint holder(s). d. Transfer to siblings e. Gifting of units f. Transfer of units to third party g. Addition/deletion of unit holder Partial transfer of units held in a folio shall be allowed.

However, if the balance units in the transferor’s folio falls below specified threshold / minimum number of units as specified in the SID, such residual units shall be compulsorily Page 44 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFredeemed, and the redemption amount will be paid to the transferor.

If the request for transfer of units is lodged on the record date, the IDCW payout/ reinvestment shall be made to the transferor.

Redemption of the transferred units shall not be allowed for 10 days from the date of transfer. This will enable the investor to revert in case the transfer is initiated fraudulently.

The facility for transfer of Units held in Non-Demat (SOA) mode shall be made available only through online mode via the transaction portals of the RTAs and the MF Central i.e., the transfer of units held in SoA mode shall not be allowed through physical/ paper-based mode or via the stock exchange platforms, MFU, channel partners and EOPs etc.

For further details on Pre-requisites and Payment of Stamp duty on Transfer of Units, please refer SAI.

Dematerialization of units The Unit holders are given an Option to hold the units by way SO- of an Account Statement (Physical form) or in 57(a) Dematerialized (‘Demat’) form.

Mode of holding shall be clearly specified in the KIM cum application form.

The Unit holder intending to hold the units in Demat form are SO-57( c) required to have a beneficiary account with the Depository Participant (DP) (registered with NSDL / CDSL). Unit holders opting to hold the units in demat form must provide their Demat Account details like the DP’s name, DP ID Number and the beneficiary account number of the applicant with the DP, in the specified section of the application form.

In case Unit holders do not provide their Demat Account details, unit will be allotted to them in physical form and an Account Statement shall be sent to them.

Investors holding units in dematerialized form as well as investors holding units in physical form, both shall be able to trade on the BSE StAR MF Platform, NSE NMF II and ICEX Page 45 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFMinimum Target amount The Scheme seeks to collect a minimum subscription amount of Rs. 10 Crores under the Scheme during the NFO Period.

(This is the minimum amount required to operate the scheme if this is not collected during NFO period, then the investors would be refunded the amount invested without any return) Maximum Amount to be raised (if There is no upper limit on the total amount to be collected any) under the Scheme during the NFO Period.

IDCW Policy Not Applicable Allotment Subject to the receipt of the specified minimum subscription SO-60 amount, full allotment of Units applied for will be made within 5 working days from the date of closure of the NFO Period for all valid applications received during the NFO Period.

An account statement will be sent by ordinary post/courier/secured encrypted electronic mail to each Unit Holder, stating the number of Units purchased, not later than 5 working days from the close of the NFO Period.

In case of specific request received from investors, Mutual Fund shall provide the account statement to the investors within 5 working days from the receipt of such request without any charges. Allotment of Units and dispatch of Account Statements to FPIs will be subject to RBI approval, if required.

For investors who have given Demat account details in the application form, the Units issued by the AMC shall be credited by the Registrar to the investors’ beneficiary account with the DP as per information provided in the application form and information of allotment will be accordingly sent by the Registrar.

Full allotment will be made to all valid applications received during the New Fund Offer Period. Allotment of Units shall be completed not later than five business days after the close of the New Fund Offer Period. The Units will be computed and accounted for up to whole numbers (complete integers) only and no fractional units will be allotted for all Subscriptions/Application Money.

If any fractional units are calculated as a result of the switch application, the units in the resultant scheme would be Page 46 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFallotted to the extent of the entire such application money from the source scheme and will be computed and accounted for up to 3 decimal places and that no refund shall be paid/refunded to the investor for said such fractional Units.

Accordingly, the clause for multiples of Re.1 will not be applicable for switch transactions both during the New Fund Offer Period and on On-Going basis.

Dematerialization The Units of the Scheme will be available in dematerialized

(electronic) form. The investor intending to invest in Units of the Scheme will be required to have a beneficiary account with a Depository Participant (DP) of the NSDL/CDSL and will be required to mention in the application form DP’s Name, DP ID No. and Beneficiary Account No. with the DP at the time of purchasing Units.

The Units of the Scheme will be issued, traded and settled compulsorily in dematerialized (electronic) form.

The Units allotted will be credited to the DP account of the Unit holder as per the details provided in the application form.

However, the Trustee / AMC reserves the right to change the dematerialization/rematerialization process in accordance with the procedural requirements laid down by the Depositories, viz. NSDL/ CDSL and/or in accordance with the provisions laid under the Depositories Act, 1996 and the Regulations thereunder.

Refund If the Schemes fail to collect the minimum subscription amount of Rs. 10 Crores, the Mutual Fund shall be liable to refund the money to the applicants within 5 business days from the closure of the NFO.

If application is rejected, full amount will be refunded within 5 business days from the closure of NFO. If refunded later than 5 business days, interest @15% p.a. for delayed period will be paid and charged to the AMC.

Who can invest • Indian resident adult individuals, either singly or jointly This is an indicative list and investors (not exceeding three); shall consult their financial advisor to • Minor through parent / lawful guardian; (please see the ascertain whether the scheme is note below) suitable to their risk profile. • Companies, bodies corporate, public sector undertakings, association of persons or bodies of individuals and societies registered under the Societies Registration Act, 1860;

Page 47 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOF• Partnership Firms constituted under the Partnership Act, 1932; • Limited Liability Partnerships (LLP); • A Hindu Undivided Family (HUF) through its Karta;

• Banking Company as defined under the Banking Regulation Act, 1949; • Banks (including Co-operative Banks and Regional Rural Banks) and Financial Institutions; • Public Financial Institution as defined under the Companies Act, 1956;

• Insurance Company registered with the Insurance Regulatory and Development Authority (IRDA); • Non-Resident Indians (NRIs) / Persons of Indian Origin

(PIO) on full repatriation basis or on non-repatriation basis; • Foreign Portfolio Investors (FPI) (including overseas ETFs, Fund of Funds) registered with SEBI on repatriation basis; • Mutual Funds/ Alternative Investment Funds registered with SEBI • Army, Air Force, Navy and other para-military funds and eligible institutions;

• Scientific and Industrial Research Organizations; • Provident / Pension / Gratuity and such other Funds as and when permitted to invest; • International Multilateral Agencies approved by the Government of India / RBI; and • The Trustee, AMC or Sponsor or their associates (if eligible and permitted under prevailing laws).

• A Mutual Fund through its schemes if permitted by the regulatory authorities. • Special Purpose Vehicles (SPVs) approved by appropriate authority (subject to RBI approval). • Religious and Charitable Trusts, Wakfs or endowments of private trusts (subject to receipt of necessary approvals as required) and Private Trusts authorized to invest in mutual fund schemes under their trust deeds;

• Qualified Foreign Investors subject to the conditions prescribed by SEBI, RBI, Income Tax authorities and the AMC, from time to time on repatriation basis. • Such other individuals/institutions/body corporate etc., as may be decided by the AMC from time to time, so long as wherever applicable they are in conformity with SEBI Regulations/RBI, etc.

Note: 1.

Page 48 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFMinor Unit Holder on becoming major may inform the Registrar about attaining majority and provide his specimen signature duly authenticated by his banker as well as his details of bank account and a certified true copy of the PAN card as mentioned under the paragraph “Anti Money Laundering and Know Your Customer” to enable the Registrar to update their records and allow him to operate the Account in his own right.

Note 2. Applicants under Power of Attorney:

An applicant willing to transact through a power of attorney must lodge the photocopy of the Power of Attorney (PoA) attested by a Notary Public or the original PoA (which will be returned after verification) within 30 Days of submitting the Application Form / Transaction Slip at a Designated Collection Centre. Applications are liable to be rejected if the power of attorney is not submitted within the aforesaid period.

Who cannot invest It should be noted that the following entities cannot invest in

the scheme: • Any individual who is a foreign national or any other entity that is not an Indian resident under the Foreign Exchange Management Act, 1999, except where registered with SEBI as a FPI. However, there is no restriction on a foreign national from acquiring Indian securities provided such foreign national meets the residency tests as laid down by Foreign Exchange Management Act, 1999.

• Overseas Corporate Bodies (OCBs) shall not be allowed to invest in the Scheme. These would be firms and societies which are held directly or indirectly but ultimately to the extent of at least 60% by NRIs and trusts in which at least 60% of the beneficial interest is similarly held irrevocably by such persons (OCBs.) • Non-Resident Indians residing in the Financial Action Task Force (FATF) Non-Compliant Countries and Territories (NCCTs) • “U.S. Person” under the U.S. Securities Act of 1933 and corporations or other entities organized under the laws of U.S.

• Residents of Canada or any Canadian jurisdiction under the applicable securities laws. • The Fund reserves the right to include / exclude new / existing categories of investors to invest in the Scheme from time to time, subject to SEBI Regulations and other prevailing statutory regulations, if any.

Subject to the Regulations, any application for subscription of Units may be accepted or rejected if found incomplete or due Page 49 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFto unavailability of underlying securities, etc. For example, the Trustee may reject any application for the Purchase of Units if the application is invalid or incomplete or if, in its opinion, increasing the size of any or all of the Scheme's Unit capital is not in the general interest of the Unit Holders, or if the Trustee for any other reason does not believe that it would be in the best interest of the Scheme or its Unit Holders to accept such an application.

The AMC / Trustee may need to obtain from the investor verification of identity or such other details relating to a subscription for Units as may be required under any applicable law, which may result in delay in processing the application.

How to apply and other details Application form and Key Information Memorandum may be SO-35 obtained from Official Points of Acceptance (OPAs) / Investor Service Centres (ISCs) of the AMC or RTA or Distributors or can be downloaded from our website www.miraeassetmf.co.in.

The list of the OPA / ISC are available on our website as well.

Investors intending to trade in Units of the Schemes, through SO-57(B) the exchange platform will be required to provide demat account details in the application form.

Registrar & Transfer Agent:

KFin Technologies Limited

Registered Office:

Karvy Selenium, Tower B, Plot Number 31 & 32, Financial District, Gachibowli, Hyderabad - 500 034.

Contact Persons:

Mr. Babu PV Tel No. : 040 3321 5237

Email Id : babu.pv@kfintech.com Mr. 'P M Parameswaran' Tel No. : 040 3321 5396

Email Id : parameswaran.p@kfintech.com

Website address: https://mfs.kfintech.com/mfs/

Branches:

Applications can be submitted at collecting bankers and Investor Service Centers of Mirae Asset Investment Managers

(India) Pvt. Ltd and KFin Technologies Limited. Details of which are furnished on back cover page of this document.

Page 50 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFPlease refer the AMC website at the following link for the list of official points of acceptance, collecting banker details etc.:

https://www.miraeassetmf.co.in/downloads/statutory- disclosure/other-disclosure/offer-documents-data

Website of the AMC:

Investor can also subscribe to the Units of the Scheme through the website of the AMC i.e.

https://www.miraeassetmf.co.in/investor-center/investor- services

Stock Exchanges:

A Unit holder may purchase Units of the Scheme through the Stock Exchange infrastructure. Investors can hold units only in dematerialized form.

MF Utility (MFU):

A unitholder may purchase units of the Plan(s) under the Scheme through MFU.

All financial and non-financial transactions pertaining to Schemes of Mirae Asset Mutual Fund can also be submitted through MFU either electronically or physically through the authorized Points of Service (“POS”) of MFUI. The list of POS of MFUI is published on the website of MFUI at www.mfuindia.com and may be updated from time to time.

Investors to note that it is mandatory to mention the bank account numbers in the applications/requests for redemption.

Please refer to the SAI and application form for the instructions The policy regarding reissue of All units can be reissued without any limit by the Scheme. repurchased units, including the maximum extent, the manner of reissue, the entity (the scheme or the AMC) involved in the same.

Restrictions, if any, on the right to RIGHT TO RESTRICT REDEMPTION AND / OR

freely retain or dispose of units being SUSPEND REDEMPTION OF THE UNITS: offered.

The Fund at its sole discretion reserves the right to restrict Redemption (including switchout) of the Units (including Plan /Option) of the Scheme of the Fund upon occurrence of the below mentioned events for a period not exceeding ten (10) working days in any ninety (90) days period subject to approval of the Board of Directors of the AMC and the Page 51 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFTrustee. The restriction on Redemption (including switch-out) shall be applicable where the Redemption (including switch- out) request is for a value above Rs. 2,00,000/- (Rupees Two Lakhs). Further, no restriction shall be applicable to the Redemption / switch-out request upto Rs. 2,00,000/- (Rupees Two Lakhs). It is further clarified that, in case of redemption request beyond Rs. 2,00,000/- (Rupees Two Lakhs), no restriction shall be applicable on first Rs. 2,00,000/- (Rupees Two Lakhs).

The Trustee / AMC reserves the right to restrict Redemption or suspend Redemption of the Units in the Scheme of the Fund on account of circumstances leading to a systemic crisis or event(s) that severely constrict market liquidity or the efficient functioning of the markets. A list of such circumstances under which the restriction on Redemption or suspension of Redemption of the Units in the Scheme of the Fund may be

imposed are as follows:

1. Liquidity issues- when market at large becomes illiquid affecting almost all securities rather than any issuer specific security; or

2. Market failures / Exchange closures; or

3. Operational issues; or

4. If so directed by SEBI.

It is clarified that since the occurrence of the abovementioned eventualities have the ability to impact the overall market and liquidity situation, the same may result in exceptionally large number of Redemption requests being made and in such a situation the indicative timelines (i.e. within 3-4 Business Days) mentioned by the Fund in the scheme offering documents, for processing of requests for Redemption may not be applicable.

Right to Limit Subscription:

In the interest of the investors and in order to protect the portfolio from market volatility, the Trustees reserve the right to limit or discontinue subscriptions under the Scheme for a specified period of time or till further notice.

Cut off timing for subscriptions/ Cut-off time is the time before which the Investor’s redemptions/ switches Application Form(s) (complete in all respects) should reach the Official Points of Acceptance to be entitled to the This is the time before which your Applicable NAV of that Business Day.

application (complete in all respects) should reach the official points of An application will be considered accepted on a Business Day, acceptance. subject to it being complete in all respects and received and Page 52 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFtime stamped upto the relevant Cut-off time mentioned below, at any of the Official Points of Acceptance of transactions.

Where an application is received and the time stamping is done after the relevant Cut-off time the request will be deemed to have been received on the next Business Day.

Cut off timing for subscriptions/purchases/switch- ins: i. In respect of valid applications received upto 3.00 p.m. at the Official Point(s) of Acceptance and where the funds for the entire amount of subscription / purchase/switch-ins as per the application are credited to the bank account of the Scheme before the cut-off time i.e. available for utilization before the cut-off time- the closing NAV of the day shall be applicable.

ii. In respect of valid applications received after 3.00 p.m. at the Official Point(s) of Acceptance and where the funds for the entire amount of subscription / purchase as per the application are credited to the bank account of the Scheme before the cut-off time of the next Business Day i.e.

available for utilization before the cut-off time of the next Business Day - the closing NAV of the next Business Day shall be applicable. iii. Irrespective of the time of receipt of applications at the Official Point(s) of Acceptance, where the funds for the entire amount of subscription/purchase/ switch-ins as per the application are credited to the bank account of the Scheme before the cut-off time on any subsequent Business Day i.e. available for utilization before the cut- off time on any subsequent Business Day - the closing NAV of such subsequent Business Day shall be applicable.

For Redemption/ Repurchases/Switch out: i. In respect of valid application accepted at an Official Points of Acceptance up to 3 p.m. on a Business Day by the Fund, the closing NAV of that day will be applicable.

ii. In respect of valid application accepted at an Official Point of Acceptance as listed in the SAI, after 3 p.m. on a Business Day by the Fund, the closing NAV of the next Business Day will be applicable.

Minimum amount for Purchase: Rs. 5000/- and in multiples of Re. 1/- thereafter purchase/redemption/switches

Additional Purchase: Rs.1000/- and in multiples of Re.1/- thereafter.

Page 53 of 64

Mirae Asset MSCI India Capital Markets Select ETF FOFInvestments through SIP: Rs. 99/- and in multiples of Re.1/- thereafter.

Redemption: The minimum redemption amount shall be ‘any amount’ or ‘any number of units’ as requested by the investor at the time of redemption request.

The Minimum Application and redemption amount mentioned above shall not be applicable to the mandatory investments made in the Scheme pursuant to the provisions of clause 7.14 of SEBI Master Circular dated March 20, 2026, as amended from time to time.

Accounts Statements The AMC shall send an allotment confirmation specifying the units allotted by way of email and/or SMS within 5 working days of receipt of valid application/transaction to the Unit holders registered e-mail address and/ or mobile number (whether units are held in demat mode or in account statement form).

A Consolidated Account Statement (CAS) detailing all the transactions across all mutual funds and holding at the end of the month shall be sent to the Unit holders in whose folio(s) transaction(s) have taken place during the month by mail or email on or before 15th of the succeeding month Half-yearly CAS shall be issued at the end of every six months (i.e. September/ March) on or before 21st day of succeeding month, to all investors providing the prescribed details across all schemes of mutual funds and securities held in dematerialized form across demat accounts, if applicable.

For Further Details, refer SAI IDCW Not Applicable Redemption The redemption or repurchase proceeds shall be dispatched to the unitholders within 4 working days from the date of redemption or repurchase.

For list of exceptional circumstances refer para 15.3.3 of SEBI Master Circular for Mutual Funds dated March 20, 2026.

Bank Mandate It is mandatory for every applicant to provide the name of the SO-61 bank, branch, address, account type and number as per SEBI requirements and any Application Form without these details will be treated as incomplete. Such incomplete applications will be rejected. The Registrar / AMC may ask the investor to provide a blank cancelled cheque or its photocopy for the purpose of verifying the bank account number.

Page 54 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFDelay in payment of redemption / The Asset Management Company shall be liable to pay repurchase proceeds/dividend interest to the unitholders at rate as specified vide clause 15.4 of SEBI Master Circular for Mutual Funds dated March 20, 2026 by SEBI for the period of such delay.

SO-52 Unclaimed Redemption and Income As per the Para 15.5 of SEBI Master Circular dated March 20, Distribution cum Capital Withdrawal 2026, the unclaimed Redemption and IDCW amounts shall be Amount deployed by the Fund in call money market or money market instruments or in a separate plan of Liquid scheme / Money Market Mutual Fund scheme floated by Mutual Funds specifically for deployment of the unclaimed amounts. The investment management fee charged by the AMC for managing such unclaimed amounts shall not exceed 50 basis points. The AMCs shall not be permitted to charge any exit load in this plan.

Provided that such schemes where the unclaimed redemption and IDCW amounts are deployed shall be only those Overnight scheme/ Liquid scheme / Money Market Mutual Fund schemes which are placed in A-1 cell (Relatively Low Interest Rate Risk and Relatively Low Credit Risk) of Potential Risk Class matrix.

The investors who claim these amounts during a period of three years from the due date shall be paid at the prevailing NAV. After a period of three years, this amount can be transferred to a pool account and the investors can claim the said amounts at the NAV prevailing at the end of the third year.

In terms of the circular, the onus is on the AMC to make a continuous effort to remind investors through letters to take their unclaimed amounts.

The AMC shall adhere to the following practice:

The unclaimed redemption and dividend amounts are to be transferred by the Asset Management Company (AMC) to the Unclaimed Dividend and Redemption Scheme (UDRS) after a period of 90 days and no later than 105 days from the date of issuance of the instruments. The AMC shall maintain separate schemes or plans for unclaimed IDCW and redemption amounts pending for less than three years and for more than three years. Upon completion of the initial three-year period, such units shall be transferred to UDRS within 10 business days of the subsequent month. Furthermore, income accrued on these unclaimed amounts beyond three years will be transferred on a monthly basis (on or before the 10th calendar day of the following month) to the Investor Education and Protection Fund as specified by SEBI.

Page 55 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFThe website of Mirae Asset Mutual Fund also provides information on the process of claiming the unclaimed amount and the necessary forms / documents required for the same.

The details of such unclaimed amounts are also disclosed in the annual report sent to the Unit Holders.

Important Note: All applicants must provide a bank name, bank account number, branch address, and account type in the Application Form.

Disclosure w.r.t investment by minors • Payment for investment by any mode shall be accepted from SO-37 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.

• Irrespective of the source of payment for subscription, all redemption proceeds shall be credited only in the verified account of the minor i.e. the account the minor may hold with the parent/ legal guardian after completing all KYC formalities.

• The AMC will send an intimation to Unit holders advising the minor (on attaining majority) to submit an application form along with prescribed documents to change the status of the account from ‘minor’ to ‘major’.

• All transactions / standing instructions / systematic transactions etc. will be suspended i.e. the Folio will be frozen for operation by the guardian from the date of beneficiary child completing 18 years of age, till the status of the minor is changed to major. Upon the minor attaining the status of major, the minor in whose name the investment was made, shall be required to provide all the KYC details, updated bank account details including cancelled original cheque leaf of the new bank account.

• No investments (lumpsum/SIP/ switch in/ STP in etc.) in the scheme would be allowed once the minor attains majority i.e. 18 years of age.

Please refer SAI for details on Transmission of Units.

Investments in Scheme by AMC, Subject to the Regulations, the AMC and investment Sponsor & Associates companies managed by the Sponsor(s), their associate companies and subsidiaries may invest either directly or indirectly, in the Scheme during the NFO and/or on ongoing basis. However, the AMC shall not charge any investment management fee on such investment in the Scheme, in accordance with Regulation 21 of the SEBI (Mutual Fund) Regulation, 2026 and shall charge fees on such amounts in future only if the SEBI Regulations so permit. The associates, the Sponsor, subsidiaries of the Sponsor and/or the AMC may Page 56 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFacquire a substantial portion of the Scheme’s units and collectively constitute a major investment in the Schemes. The AMC reserves the right to invest its own funds in the Scheme as may be decided by the AMC from time to time and required by applicable regulations and also in accordance with Clause

7.19 of SEBI Master Circular dated March 20, 2026 regarding minimum number of investors in the Scheme.

In terms of Regulation 22(3) of SEBI (Mutual Funds) Regulation, 2026, the asset management company shall invest such amounts in such schemes of the mutual fund, based on the risks associated with the schemes, as may be specified by the Board from time to time III. Other Details A. Details of Underlying Fund SO-26 Mirae Asset MSCI India Capital Markets Select ETF

1. Details of Benchmark of underlying Fund: MSCI India Capital Markets Select TRI (Total Return Index) About the Benchmark

MSCI India Capital Markets Select Index: • Parent Index: MSCI India Domestic IMI Index ("Parent Index"). • Selected Universe: The Selected Universe is the union of securities that qualify under Criteria 1 (Section 1.1.1) or Criteria 2 (Section 1.1.2).

o It is classified under the Data Processing and Outsourced Services GICS® subindustry, and o Its summary business description contains at least one match with the phrase "mutual fund". • Liquidity Screening: A security in the Selected Universe is included in the Index only if its 6 month Frequency of Trading (FOT) is greater than or equal to 90%. Frequency of Trading is calculated in Page 57 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFaccordance with the MSCI Liquidity Data Methodology. If a security does not have data for 6 month FOT, its 3 month FOT is used. If a security does not have data for 6 month FOT and 3 month FOT, its 1 month FOT is used. Lastly, if a security does not have 6 month FOT, 3 month FOT and 1 month FOT, it is not eligible for selection in the Index.

2. Investment Objective of underlying Fund: The investment objective of the scheme is to generate returns, before expenses, that are commensurate with the performance of the MSCI India Capital Markets Select Total Return Index, subject to tracking error.

There is no assurance that the investment objective of the scheme will be achieved

3. Investment Strategy of underlying Fund: The Mirae Asset MSCI India Capital Markets Select ETF will be managed passively with investments in stocks in the same proportion as in the MSCI India Capital Markets Select Index.

The investment strategy of the Scheme will be to invest in a basket of securities forming part of MSCI India Capital Markets Select Index in similar weight proportion.

The investment strategy would revolve around reducing the tracking error to the least possible through regular rebalancing of the portfolio, considering the change in weights of stocks in the Index as well as the incremental collections/redemptions in the Scheme. A part of the funds may be invested in debt and money market instruments, to meet the liquidity requirements.

Subject to the Regulations and the applicable guidelines the Scheme may invest in the schemes of Mutual Funds. The investment strategy shall be in line with the asset allocation mentioned under “Part II - A:

How will the Scheme allocate its assets?”.

4. TER of underlying fund as on September 30, 2026: Not Applicable since the underlying ETF is not launched yet

5. Asset Under Management of the underlying fund as on September 30, 2026- Not Applicable since the underlying ETF is not launched yet

6. Year wise performance as on September 30, 2026: - Not Applicable since the underlying ETF is not launched yet

7. Top 10 Holding of the underlying fund as on September 30, 2026– Not Applicable since the underlying ETF is not launched yet Page 58 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFB. Periodic Disclosures

Half yearly Disclosures: Financial Results The AMC/Mutual Fund shall within one month from the close of each half year, that is on March 31st and on September 30th, host a soft copy of its unaudited financial results on their website

https://www.miraeassetmf.co.in/downloads/statutory-disclosure/financials and on the website of AMFI.

The half-yearly unaudited financial results shall contain details as prescribed under SEBI Master Circular dated March 20, 2026 and such other details as are necessary for the purpose of providing a true and fair view of the operations of Mirae Asset Mutual Fund.

The AMC/Mutual Fund shall provide written communication (including digital modes such as email/SMS etc.) to its unitholders about the availability of financial results Annual Report Pursuant to Regulation 68 and 70 of SEBI (Mutual Funds) Regulations, 2026 read with Para 6.4 of SEBI Master Circular dated March 20, 2026, the digital copies of the scheme wise annual report shall be sent to unitholders and be hosted in machine readable format on the website of the Mirae Asset Mutual Fund viz

https://miraeassetmf.co.in and on the website of AMFI, not later than four months after the close of each financial year (31st March). The AMCs shall display a functional link prominently on the website of the Mirae Asset Mutual Fund viz. https://miraeassetmf.co.in and make the physical copies available to the unitholders, at their registered offices at all times. An email/SMS will be sent to all unitholders regarding the hosting of scheme wise annual report on their website and on the website of AMFI. AMCs shall e-mail the scheme annual reports or abridged summary thereof, in machine readable formats, to all such unit holders, whose email addresses are registered with the Mutual Fund. The said communication shall also include details of modes such as SMS, telephone, email or written request (letter) through which a unitholder can submit a request for a physical or electronic copy of the scheme wise annual report or abridged summary thereof.

Portfolio Disclosures:

The Mutual Fund/ AMC will disclose portfolio (along with ISIN) of the Scheme in the prescribed format, as on the last day of the month, on its website viz. https://www.miraeassetmf.co.in/downloads/portfolio and on the website of Association of Mutual Funds in India (AMFI) viz. www.amfiindia.com within 10 days from the close of each month. In case of unitholders whose e-mail addresses are registered, the Mutual Fund/ AMC will send via email the monthly statement of scheme portfolio within 10 days from the close of each month. Portfolio shall also be sent by e-mail to all unitholders by the AMC/Mutual Fund.

The AMC shall declare on its website, the hosting of the statements of its portfolio on its website and that of AMFI and shall specify the modes such as SMS, telephone, email or written request (letter) through which a unitholder can request for a physical or electronic copy of the statement of the Scheme portfolio.

The AMC shall provide a physical copy without charging any cost, on specific request received from a Unit Holder.

Page 59 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFMonthly Average Asset under Management (Monthly AAUM) Disclosure The Mutual Fund shall disclose the Monthly AAUM under different categories Schemes as specified by SEBI in the prescribed format on a monthly basis on its website viz.

https://www.miraeassetmf.co.in/downloads/statutory-disclosure/other-disclosure and forward to AMFI within 7 working days from the end of the month.

Scheme Summary Document The AMC has provided on its website a standalone scheme document for all the Schemes which contains all the details of the Scheme viz. Scheme features, Fund Manager details, investment details, investment objective, expense ratios, portfolio details, etc. Scheme summary document is uploaded on the websites of AMC viz. https://www.miraeassetmf.co.in/downloads/statutory-disclosure/other-disclosure, AMFI and stock exchanges in 3 data formats i.e. PDF, Spreadsheet and a machine readable format (either JSON or XML). The document shall be updated by the AMCs on a monthly basis or on changes in any of the specified fields, whichever is earlier.

SO-38 Product Labeling and Risk-o-meter:

The Risk-o-meter shall have following six levels of risk:

1. Low Risk

2. Low to Moderate Risk

3. Moderate Risk

4. Moderately High Risk

5. High Risk and

6. Very High Risk The evaluation of risk levels of a scheme shall be done in accordance with para 6.16 of SEBI Master

Circular dated March 20, 2026.

Any change in risk-o-meter shall be communicated by way of Notice cum Addendum and by way of an e- mail or SMS to unitholders. The risk-o-meter shall be evaluated on a monthly basis and the risk-o-meter along with portfolio disclosure shall be disclosed on the AMC website viz.

https://www.miraeassetmf.co.in/downloads/portfolio as well as AMFI website within 10 days from the close of each month.

The AMC shall disclose the risk level of schemes as on March 31 of every year, along with number of times the risk level has changed over the year, on its website viz.

https://www.miraeassetmf.co.in/downloads/statutory-disclosure/other-disclosure and AMFI website.

Further, in accordance with para 6.17 of SEBI Master Circular dated March 20, 2026, the AMC shall

disclose: a. risk-o-meter of the scheme wherever the performance of the scheme is disclosed; b. risk-o-meter of the scheme and benchmark wherever the performance of the scheme vis-à-vis that of the benchmark is disclosed.

Page 60 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFc. scheme risk-o-meter, name of benchmark and risk-o-meter of benchmark while disclosing portfolio of the scheme.

C. Transparency/NAV Disclosure SO-41 The AMC will calculate and disclose the first NAV under the Scheme not later than 5 working Days from the date of allotment of units under the NFO Period. Subsequently, the NAV will be calculated and disclosed for every Business Day. Mutual Fund / AMC will provide facility of sending latest available NAVs to unitholders through SMS, upon receiving a specific request in this regard. NAV of the Units of the Scheme (including options thereunder) calculated in the manner provided in this SID or as may be prescribed by the Regulations from time to time. The NAV will be computed upto 3 decimal places.

In accordance with para 9.3.4 of SEBI Master Circular dated March 20, 2026, the NAV of the scheme shall be uploaded on the websites of the AMC (miraeassetmf.co.in) and Association of Mutual Funds in India (www.amfiindia.com) by 10.00 a.m. of the following business day. In case of any delay, the reasons for such delay would be explained to AMFI and SEBI by the next day. If the NAVs are not available before commencement of business hours on the following day due to any reason, the Fund shall issue a press release providing reasons and explaining when the Fund would be able to publish the NAVs.

D. Transaction charges and stamp duty- Pursuant to SEBI Circular No. SEBI/HO/IMD/IMD-PoD-1/P/CIR/2025/115 dated August 08, 2025, no transaction charges shall be deducted from the subscription amount for transactions /applications received through the distributors (i.e. in Regular Plan) and full subscription amount will be invested in the Scheme.

Applicability of Stamp Duty:

Pursuant to Notification No. S. O. 1226 (E) and G.S.R 226(E) dated March 30, 2020 issued by Department of Revenue, Ministry of Finance, Government of India, read with Part I of Chapter IV of Notification dated February 21, 2019 issued by Legislative Department, Ministry of Law and Justice, Government of India on the Finance Act, 2019, a stamp duty @ 0.005% of the transaction value shall be levied on applicable mutual fund transactions.

Accordingly, pursuant to levy of stamp duty, the number of units allotted on purchase transactions (including dividend reinvestment) to the unitholders would be reduced to that extent For details refer in Statement of Additional Information.

E. Associate Transactions Please refer to Statement of Additional Information (SAI) F. Taxation For details on taxation please refer to the clause on Taxation in the SAI apart from the following Page 61 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFRates of tax and tax deducted at source (TDS) under the Act for Capital Gains on units of Equity

Oriented Fund:

Income Tax Rates TDS Rates Resident/ Type of PIO/ NRI/ Capital Condition NRI/OCBs/ FII & Other non FII Resident Gain others FII non- residents Sale upto 22nd 15% 15% Nil 15% STT has July, been paid 2024 on Sale on or + Short redemption after 23rd 20% 20% Nil 20% Term July, Capital 2024 Gain 30% for Non-resident Normal (redemption Upto other than corporates, rate of tax before 22nd 40% (till 31 March applicable 30% Nil completing July, 2024)/ 35% (from 1 to the one year of 2024 April 2024) for non- Other assessee holding) residents corporates cases Normal 30% for Non-resident 23rd July, rate of tax other than corporates, 2024 applicable 30% Nil 35% for non- onwards to the residents corporates assessee Upto 22nd STT has 10%# 10%# Nil 10% July, ++ Long been paid 2024 Term on 23rd July, Capital redemption 2024 12.5%# 12.5%# Nil 12.5% Gain onwards (redemption Upto after 22nd completing 10%* 10%* Nil 10% July, one year of Other 2024 holding) cases 23rd July, 2024 12.5%* 12.5%* Nil 12.5% onwards

PIO: Person of Indian origin

NRI: Non-resident Indian

FII: Foreign Institutional investor

OCB: Overseas Corporate Body Page 62 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOF# Under section 112A of the Act, where long term capital gain exceeds Rs. 1,25,000/- tax is payable @ 10% upto 22nd July, 2024 and 12.5% from 23rd July, 2024 onwards plus applicable surcharge and cess (without indexation benefit).

*without indexation benefit + With respect to an Equity Oriented Fund of Fund, units acquired post 1 April 2023 and sold prior to 31 March 2025 would be considered as units sold of a Specified Mutual Fund (SMF) as mentioned below and hence, any gains arising on transfer of such units would be deemed to be short-term capital gains. However, with respect to units acquired prior to 1 April 2023, gains arising on transfer of such units would not be considered as units sold of a Specified Mutual Fund (SMF) as mentioned below and would continue to be governed by the normal provisions (i.e., long-term or short-term, depending upon period of holding) as mentioned in the table above.

++ As per the amended Finance Bill 2023, a Specified Mutual Fund (SMF) acquired on or after April 1, 2023, shall be deemed to be short-term capital asset and hence, the gains arising on such transfer will be regarded as short-term capital gains (STCG) irrespective of period of holding. SMF is a Mutual Fund holding less than 35% of its total investment in equity shares of domestic companies. Accordingly, Equity Fund of Fund investing in Equity ETF shall fall within the ambit of SMF and the gains arising on its transfer will be regarded as STCG and would be taxable at the rate of 15% (where transfer takes place before 23 July 2024) or 20% (where transfer takes place on or after 23 July 2024) (plus applicable surcharge and cess) and no indexation benefit will be available on transfer of such investments. However, effective 01 April 2025, the definition of ‘Specified Mutual Fund’ has been proposed to be amended as under:

• A mutual fund wherein more than 65% of total proceeds are invested in the debt and money market instruments; or • Fund which invests 65% or more of its total proceeds in units of a fund referred in clause (a) above, calculated basis the annual average of the daily closing figures As a result of the proposed amendment, Equity Fund of Fund investing in Equity ETF which were earlier covered under the definition of Special Mutual Fund will now get excluded from the definition. Thus, for Equity Fund of Fund investing in Equity ETF sold on or after 1 April 2025, the above provisions of specified mutual funds would not apply. However, capital gains on sale of mutual Funds investing more than 65% in debt and money market instruments or Fund which invests 65% or more of its total proceeds in units of such fund (hereinafter referred to as “Debt and Money Market Mutual Funds”) would continue to be deemed to be short-term capital gains.

For further details on taxation please refer to the clauses on Taxation in SAI.

G. Rights of Unitholders Please refer to SAI for details.

H. List of official points of acceptance

https://www.miraeassetmf.co.in/downloads/statutory-disclosure/other-disclosure/offer-documents-data Page 63 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOFI. Penalties, Pending Litigation or Proceedings, Findings of Inspections or Investigations For Which SO-48 Action May Have Been Taken Or Is In The Process Of Being Taken By Any Regulatory Authority

https://www.miraeassetmf.co.in/downloads/statutory-disclosure/other-disclosure/offer-documents-data Notwithstanding anything contained in this SID, the provisions of the SEBI (Mutual Funds), SO-63 Regulations, 2026 and the guidelines thereunder shall be applicable.

THE TERMS OF THE SCHEME WERE APPROVED BY THE DIRECTORS OF MIRAE ASSET TRUSTEE COMPANY PRIVATE LIMITED IN ITS BOARD MEETING HELD ON SEPTEMBER 28, 2026 For and on behalf of the Board of Directors of Mirae Asset Investment Managers (India) Private Limited (Asset Management Company for Mirae Asset Mutual Fund) Sd/- Rimmi Jain Head- Compliance, Legal & Company Secretary

Place: Mumbai

Date: XX/XX/XXXX Page 64 of 64 Mirae Asset MSCI India Capital Markets Select ETF FOF

Official Gazette Notification Text

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Mirae Asset MSCI India Capital Markets Select ETF FOF

Official Gazette Notification Text

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