Official Gazette Notification Text
Official TranscriptSECTION I SCHEME INFORMATION DOCUMENT Std. Obs. 1, 3 and 7 Motilal Oswal Nifty500 Growth 50 Index Fund (An open-ended scheme replicating/tracking the Nifty500 Growth 50 Total Return Index) (Scheme Code: ) This product is suitable for Benchmark Risk-o-meter Scheme Risk-o-meter investors who are seeking* (Nifty500 Growth 50 Total Return Index) • Return that corresponds to the performance of the...
SECTION I SCHEME INFORMATION DOCUMENT Std. Obs. 1, 3 and 7 Motilal Oswal Nifty500 Growth 50 Index Fund (An open-ended scheme replicating/tracking the Nifty500 Growth 50 Total Return Index) (Scheme Code: ) This product is suitable for Benchmark Risk-o-meter Scheme Risk-o-meter investors who are seeking* (Nifty500 Growth 50 Total Return Index) • Return that corresponds to the performance of the Nifty500 Growth 50 Total Return Index, subject to tracking error.
• Long-term capital growth. *Investors should consult their financial advisers if in doubt about whether the product is suitable for them. The above Product labelling assigned during the NFO is based on internal assessment of the scheme characteristics or model portfolio and the same may vary post NFO when the actual investments are made.
Offer for Units of face value Rs. 10 per unit during the New Fund Offer and Continuous offer for Units at NAV based price.
New Fund Offer Opens on: ****
New Fund Offer Closes on: **** Scheme re-opens on: **** Name of Mutual Fund Motilal Oswal Mutual Fund Name of Asset Management Company Motilal Oswal Asset Management Company Limited
(AMC) (MOAMC) Name of Trustee Company Motilal Oswal Trustee Company Limited
Address Registered Office:
10th Floor, Motilal Oswal Tower, Rahimtullah Sayani Road, Opp. Parel ST Depot, Prabhadevi, Mumbai-400025 SID of Motilal Oswal Nifty500 Growth 50 Index Fund 1Website www.motilaloswalmf.com The particulars of the Scheme have been prepared in accordance with the Securities and Exchange Board of India (Mutual Funds) Regulations 2026, (herein after referred to as SEBI (MF) Regulations) as amended till date and circulars issued thereunder filed with SEBI, along with a Due Diligence Certificate from the AMC. The units being offered for public subscription have not been approved or recommended by SEBI nor has SEBI certified the accuracy or adequacy of the Scheme Information Document.
The Scheme Information Document sets forth concisely the information about the scheme that a prospective investor ought to know before investing. Before investing, investors should also ascertain about any further changes to this Scheme Information Document after the date of this Document from the Mutual Fund / Investor Service Centres / Website / Distributors or Brokers.
The investors are advised to refer to the Statement of Additional Information (SAI) for details of Motilal Oswal Mutual Fund (MOMF), Standard Risk Factors, Special Considerations, Tax and Legal issues and general information on www.motilaloswalmf.com.
SAI is incorporated by reference (is legally a part of the Scheme Information Document). For a free copy of the current SAI, please contact your nearest Investor Service Centre or log on to our website.
The Scheme Information Document (Section I and II) should be read in conjunction with the SAI and not in isolation.
This Scheme Information Document is dated October 29, 2026.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 2Disclaimers: The Product(s) are not sponsored, endorsed, sold or promoted by NSE INDICES LIMITED (formerly known as India Index Services & Products Limited ("IISL")). NSE INDICES LIMITED does not make any representation or warranty, express or implied, to the owners of the Product(s) or any member of the public regarding the advisability of investing in securities generally or in the Product(s) particularly or the ability of the Nifty500 Growth 50 Index to track general stock market performance in India. The relationship of NSE INDICES LIMITED to the Issuer is only in respect of the licensing of the Indices and certain trademarks and trade names associated with such Indices which is determined, composed and calculated by NSE INDICES LIMITED without regard to the Issuer or the Product(s). NSE INDICES LIMITED does not have any obligation to take the needs of the Issuer or the owners of the Product(s) into consideration in determining, composing or calculating the Nifty500 Growth 50 Index. NSE INDICES LIMITED is not responsible for or has participated in the determination of the timing of, prices at, or quantities of the Product(s) to be issued or in the determination or calculation of the equation by which the Product(s) is to be converted into cash. NSE INDICES LIMITED has no obligation or liability in connection with the administration, marketing or trading of the Product(s).
NSE INDICES LIMITED do not guarantee the accuracy and/or the completeness of the Nifty500 Growth 50Index or any data included therein and NSE INDICES LIMITED shall have not have any responsibility or liability for any errors, omissions, or interruptions therein. NSE INDICES LIMITED does not make any warranty, express or implied, as to results to be obtained by the Issuer, owners of the product(s), or any other person or entity from the use of the Nifty500 Growth 50 Index or any data included therein. NSE INDICES LIMITED makes no express or implied warranties, and expressly disclaim all warranties of merchantability or fitness for a particular purpose or use with respect to the index or any data included therein. Without limiting any of the foregoing, NSE INDICES LIMITED expressly disclaim any and all liability for any claims, damages or losses arising out of or related to the Products, including any and all direct, special, punitive, indirect, or consequential damages (including lost profits), even if notified of the possibility of such damages.
An investor, by subscribing or purchasing an interest in the Product(s), will be regarded as having acknowledged, understood and accepted the disclaimer referred to in Clauses above and will be bound by it.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 3TABLE OF CONTENTS PAGE NUMBERS
SECTION I I. Highlights / Summary of the Scheme 4 Due Diligence By The Asset Management Company 12 II. Information about the Scheme 13 A. How will the Scheme allocate its assets 13 B. Where will the scheme invest 17 C. What are the investment strategies 17 D. How will the scheme benchmark its performance 19 E. Who manages the scheme 19 F. How is the scheme different from existing schemes of the mutual fund 27 G. How has the scheme performed 29 H. Additional scheme related disclosures 29 III. Other Details 30 A. Computation of NAV 30 B. New fund offer (NFO) expenses 31 C. Annual scheme recurring expenses 31 D. Load Structure 34
SECTION II I. Introduction 35 A. Definitions/Interpretation 35 B. Risk Factors 35 C. Special Considerations 42 II. Information about the scheme 46 A. Where will the scheme invest 46 B. Investment restrictions 47 C. Fundamental Attributes 50 D. Index Methodology 51 E. Other scheme specific disclosures 53 III. Other Details 67 A. Periodic Disclosures 67 B. Transparency/NAV Disclosure 70 C. Transaction Charge And Stamp Duty 70 D. Associate Transactions 70 E. Taxation 70 F. Rights of Unitholders 71 G. List of official point of acceptance of transactions 71 H. Penalties, Pending Litigation or Proceedings, Findings of Inspections or Investigations 72 for which action may have been taken or is in the Process of being taken by any Regulatory Authority SID of Motilal Oswal Nifty500 Growth 50 Index Fund 4PART I. HIGHLIGHTS/SUMMARY OF THE SCHEME Sr. No. Title Description I. Name of the scheme Motilal Oswal Nifty500 Growth 50 Index Fund Std. Obs.1 II. Category of the Scheme Other Schemes - Index Fund III. Scheme type An open-ended scheme replicating/tracking the Nifty500 Growth 50 Total Return Index IV. Scheme code (Shall be added later on) Std. Obs. 7 V. Investment objective The investment objective of the scheme is to provide returns that, closely correspond to the total returns of the performance of Nifty500 Std. Obs. 5 Growth 50 Total Return Index, subject to tracking error.
However, there is no guarantee or assurance that the investment objective of the scheme will be achieved.
VI. Liquidity / Listing details The Scheme will offer Units for subscription and redemption at applicable NAV on all Business Days on an ongoing basis within 5 business days from the date of allotment.
As per SEBI Regulations, the Mutual Fund shall dispatch redemption proceeds within 3 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 3 Working days from the date of receipt of a valid redemption request.
The units of the Scheme are presently not proposed to be listed on any stock exchange.
VII. Benchmark (Total Nifty500 Growth 50 Total Return Index Return Index)
Justification of Benchmark:
Std. Obs. 25 The performance of the Scheme will be benchmarked against Nifty500 Growth 50 Total Return Index since it is an ideal benchmark for this scheme, and investment objective of the scheme is to replicate / track the performance of the index.
The Trustee/AMC reserves the right to change the benchmark for the evaluation of the performance of the Scheme from time to SID of Motilal Oswal Nifty500 Growth 50 Index Fund 5Sr. No. Title Description time, keeping in mind the investment objective of the Scheme and the appropriateness of the benchmark, subject to SEBI guidelines and other prevalent guidelines VIII. NAV disclosure The AMC will calculate and disclose the first NAV of the Scheme within a period of 5 Business days from the date of allotment under the NFO. Thereafter, the NAV will be calculated on all business days and shall be disclosed in the manner specified by SEBI. The AMC shall update the NAVs on its website
https://www.motilaloswalmf.com/nav-ter#latest-nav and also on AMFI website www.amfiindia.com before 11.00 p.m. on every business day. If the NAVs are not available before 11.00 p.m. on any business day, the reason for delay in uploading NAV would be explained to AMFI in writing. If the NAVs are not available before commencement of Business Hours on the following day due to any reason, the Mutual Fund shall issue a press release giving reasons and explaining when the Mutual Fund would be able to publish the NAVs.
Further, AMC will extend facility of sending latest available NAVs to unitholders through SMS, upon receiving a specific request in this regard.
Further details in Section II.
IX. Applicable timelines • As per SEBI Regulations, the Mutual Fund shall dispatch redemption proceeds within 3 Working days of receiving a valid redemption request. • Dispatch of redemption proceeds:
The transfer of redemption or repurchase proceeds to the unitholders shall be made within three working days from the date of redemption or repurchase. However, in case of exceptional circumstances as
provided by AMFI, the redemption or repurchase proceeds will be transferred / dispatched to unitholders within the time frame prescribed for such exceptional circumstances. • Dispatch of IDCW:
Not applicable as the Scheme does not have IDCW option.
X. Plans and Options The Scheme has two Plans:
Plans/Options and sub (i) Regular Plan and options under the Scheme (ii) Direct Plan SID of Motilal Oswal Nifty500 Growth 50 Index Fund 6Sr. No. Title Description Regular Plan is for Investors who purchase/subscribe units in a Scheme through any Distributor (AMFI Registered Distributor/ARN Holder).
Direct Plan is for investors who purchase/subscribe units in a Scheme directly with the Fund and is not routed through a Distributor (AMFI Registered Distributor/ARN Holder).
Options (Under each plan) Each Plan offers only Growth Option.
Growth Option- All Income earned and realized profit in respect of a unit issued under that will continue to remain invested until repurchase and shall be deemed to have remained invested in the option itself which will be reflected in the NAV.
The AMC reserves the right to introduce further Options as and when deemed fit.
Default Plan Investors subscribing Units under Direct Plan of a Scheme should indicate “Direct Plan” against the Scheme name in the application form. Investors should also mention “Direct” in the ARN column of the application form.
The table showing various scenarios for treatment of application under “Direct/Regular” Plan is as follows:
Scenario Broker Code Plan mentioned Default Plan mentioned by the investor to by the investor be captured 1 Not mentioned Not mentioned Direct 2 Not mentioned Direct Direct 3 Not mentioned Regular Direct 4 Mentioned Direct Direct 5 Direct Not Mentioned Direct 6 Direct Regular Direct 7 Mentioned Regular Regular 8 Mentioned Not Mentioned Regular SID of Motilal Oswal Nifty500 Growth 50 Index Fund 7Sr. No. Title Description In cases of wrong/ invalid/ incomplete ARN code mentioned on the application form, the application will be processed under Regular Plan.
The AMC shall contact and obtain the correct ARN code within 30 calendar days of the receipt of application form from the investor/ distributor. In case, the correct code is not received within 30 calendar days, the AMC shall reprocess the transaction under Direct Plan from the date of application without any exit load, if applicable.
XI. Load Structure Exit Load:
1 % - If redeemed on or before 15 days from the allotment.
Nil - If redeemed after 15 days from the allotment.
Exit Load will be applicable on switch amongst the Schemes of MOMF. No Load shall be imposed for switching between Options within the Scheme. Further, it is clarified that there will be no exit load charged on a switch out amongst the plans within the same scheme.
For details on load structure, please refer to Section on Load Structure in this Document.
XII. Minimum Application During NFO and Ongoing Basis:
Amount
For Lumpsum:
Rs. 500/- and in multiples of Re. 1/- thereafter.
For Systematic Investment Plan (SIP):
SIP Minimum Number of Choice of Frequency Instalment Amount Instalments Day/Date Daily Rs. 100/- and Minimum – 30 Daily multiple of Re. 1/- Days thereafter Weekly Rs. 500/- and Minimum – 12 Any day of multiple of Re. 1/- Maximum – No the week thereafter Limit from Monday to Friday Fortnight Rs. 500/- and Minimum – 12 1st &14th, 7th ly multiple of Re. 1/- Maximum – No & 21st and thereafter Limit 14th & 28th Monthly Rs. 500/- and Minimum – 12 Any day of multiple of Re. 1/- Maximum – No the month thereafter Limit SID of Motilal Oswal Nifty500 Growth 50 Index Fund 8Sr. No. Title Description except 29th, 30th or 31st Quarterly Rs. 1,500/- and Minimum – 4 Any day of multiple of Re. 1/- Maximum – No the month thereafter Limit for each quarter (i.e.
January, April, July, October) except 29th, 30th or 31st Annual Rs. 6,000/- and Minimum – 1 Any day or multiple of Re. 1/- Maximum – No date of thereafter Limit his/her preference Apart from the above additional Feature under Systematic Investment Plan (SIP) Facility is as follows:
Minimum Installments Frequency Application Amount Rs.1000/- and Minimum - 6 Weekly, Fortnightly and in multiples Installments Monthly of Re.1/- Maximum - thereafter No limit In case the SIP date is not specified or in case of ambiguity, the SIP transaction will be processed on 7th of every month in which application for SIP registration was received and if the end date is not specified, SIP will continue till it receives termination notice from the investor. In case, the date fixed happens to be a holiday / non-business day, the same shall be affected on the next business day. No Post- Dated cheques would be accepted for SIP.
XIII. Minimum Additional Rs. 500/- and in multiples of Re. 1/- thereafter.
Purchase Amount XIV. Minimum Rs. 500/- and in multiples of Re. 1/- thereafter or account balance, Redemption/switch out whichever is lower. amount SID of Motilal Oswal Nifty500 Growth 50 Index Fund 9Sr. No. Title Description In case the Investor specifies the number of Units and amount, the number of units shall be considered for Redemption. In case the unit holder does not specify the units or amount, the request for redemption will be rejected. If investor specifies the unit or amount in request which is more than the available units or amount in the folio scheme account, then the Mutual Fund shall redeem the entire balance of Units in account of the Unit holder.
XV. New Fund Offer Period New Fund Offer Opens on: XX
This is the period during New Fund Offer Closes on: XX which a new scheme sells its units to the investors. Minimum duration to be 3 working days and will not be kept open for more than 15 days.
Std. Obs. 34 • Any modification to the New Fund Offer Period shall be announced by way of an addendum Uploaded on AMC website i.e.
https://www.motilaloswalmf.com/downloads/addendums XVI. New Fund Offer Pric•e : Rs 10 per unit This is the price per unit that the investors have to pay to invest during the NFO.
XVII. Segregated portfolio/side SEBI vide clause 5.5 of SEBI Master Circular on Mutual Fund, has pocketing disclosure advised that portfolios by mutual fund schemes investing in debt and money market instruments should have provision in the concerned SID for creating portfolio segregation.
Std. Obs. 54
Segregated Portfolio: The portfolio comprising of debt and money market instruments, which might be affected by a credit event and shall also include the unrated debt or money market instruments affected by actual default.
The AMC / Trustee shall decide on creation of segregated portfolio of the Scheme in case of a credit event/actual default at issuer level.
Accordingly, Investor holding units of segregated portfolio may not able to liquidate their holding till the time recovery of money from the issuer. The Security comprised of segregated portfolio may not realise any value. Further, 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.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 10Sr. No. Title Description Further trading price of units on the stock market may be significantly lower than the prevailing NAV. • For further details, kindly refer SAI.
XVIII. Swing Pricing disclosure Not Applicable.
XIX. Stock lending/short Subject to the SEBI Regulations as applicable from time to time, the selling Scheme may, if the Trustees permit, participate in securities lending.
Subject to the SEBI (MF) Regulations and in accordance with Securities Lending Scheme, 1997, SEBI vide clause 13.6.11 of SEBI Master Circular on Mutual Funds, as may be amended from time to time, the Scheme intends to engage in Stock Lending. The Scheme shall adhere to the following limits should it engage in Stock Lending.
• Not more than 20% of the net assets of the Scheme can be deployed in Stock Lending. • Not more than 5% of the net assets of the Scheme can be deployed in Stock Lending to any single counter party (as may be applicable).
Subject to the SEBI Regulations as applicable from time to time, the Scheme may, participate in securities lending.
For Details, kindly refer SAI.
XX. How to Apply Investors should mandatorily use the Application Forms, Transactions Request, included in the KIM and other standard forms available at Std. Obs. 35 the Investor Service Centers/ www.motilaloswalmf.com for any financial/non-financial transactions. Any transactions received in any non-standard forms are liable to be rejected.
Investors intending to apply through ASBA will be required to submit ASBA form to their respective banks, which in turn will block the amount in their account as per authority contained in the ASBA form.
ASBA form should not be submitted at location other than Self Certified Syndicate Bank (SCSB) as it will not be processed. For details on ASBA process, please refer the ASBA application form.
Please refer to the SAI and Application form for the instructions Please refer Details in Section II.
XXI. Investor services For General Service request and Complaint Resolution Mr. Juzer Dalal SID of Motilal Oswal Nifty500 Growth 50 Index Fund 11Sr. No. Title Description Motilal Oswal Asset Management Company Limited 10th Floor, Rahimtullah Sayani Road, Opp. Parel ST Depot, Prabhadevi, Mumbai – 400025 Tel No.: +91 8108622222 and +91 22 40548002 Fax No.: 02230896884 Email.: amc@motilaloswal.com Investors are advised to contact any of the Designated Collection Center / Investor Service Center or the AMC by calling the toll free no. of the AMC at +91 8108622222 & +91 22 40548002.
Investors can also visit our website www.motilaloswalmf.com for complete details.
Investor may also approach the Compliance Officer / CEO of the AMC. The details including, inter-alia, name & address of Compliance Officer & CEO, their e-mail addresses and telephone numbers are displayed at each offices of the AMC.
For any grievances with respect to transactions through stock exchange mechanism, Unit Holders must approach either their stock broker or the investor grievance cell of the respective stock exchange or their distributor.
XXII. Special product/facility The Special Products / Facilities available on ongoing basis are as
available during the NFO follows: and on ongoing basis 1. Systematic Investment Plan
2. Systematic Transfer Plan
3. Systematic Withdrawal Plan
4. Switching Option
5. NAV Appreciation Facility
6. Online Facility
7. Application through MF utility platform
8. Transaction through Stock Exchange
9. Transaction through electronic mode
10. Transactions through website of Motilal Oswal Mutual Fund
https://www.motilaloswalmf.com
11. Through MFSS and/or NMF II facility of NSE and BSE StAR MF facility of BSE
12. Through mobile application of Karvy i.e. ‘KFinKart’
13. Motilal Oswal Mutual Fund mobile applications SID of Motilal Oswal Nifty500 Growth 50 Index Fund 12Sr. No. Title Description
14. ASBA For further details of above special products / facilities, For Details, kindly refer SAI XXIII. Weblink For Factsheet:
https://www.motilaloswalmf.com/downloads/factsheets
For TER Details:
https://www.motilaloswalmf.com/nav-ter SID of Motilal Oswal Nifty500 Growth 50 Index Fund 13DUE DILIGENCE BY THE ASSET MANAGEMENT COMPANY
It is confirmed that: Std. Obs. 56
(i) The draft 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.
Std. Obs. 64
(viii) The Trustees have ensured that the Motilal Oswal Nifty500 Growth 50 Index Fund is approved by them is a new product offered by Motilal Oswal Mutual Fund and is not a minor modification of any existing scheme/fund/product.
Motilal Oswal Asset Management Company Limited (Investment Manager of Motilal Oswal Mutual Fund) SD/-
Name: Aparna Karmase
Designation: Head - Compliance, Legal & Secretarial
Date: October 29, 2026
Place: Mumbai SID of Motilal Oswal Nifty500 Growth 50 Index Fund 14PART II. INFORMATION ABOUT THE SCHEME A. HOW WILL THE SCHEME ALLOCATE ITS ASSETS Under normal circumstances, the investment range would be as follows:
Instruments Indicative allocations (% of total assets) Minimum Maximum Constituents of Nifty500 Growth 50 Index 95% 100% Money market instruments*, Other Liquid instruments^ 0% 5% and Units of mutual fund schemes@ Std. Obs. 21 Std.
Obs. *Money Market Instruments includes Commercial papers, Commercial bills, Treasury bills, TREPS, 13 Government securities having an unexpired maturity up to one year, call or notice money, certificate of deposit, Bills Rediscounting, usance bills, bonds, NCD’s and any other like instruments as specified by the Reserve Bank of India (RBI)/ Securities and Exchange Board of India (SEBI) from time to time.
^Other liquid instruments shall include cash, bank deposits with Scheduled Commercial Banks, Government Securities, Treasury bills, Repo on Government securities and any other instruments as specified from time to time.
@Units of domestic Overnight funds, Liquid funds and Money Market Mutual Funds.
As per para 13.18.1 of SEBI Master Circular on Mutual Funds, the cumulative gross exposure through Std. constituents of Nifty500 Growth 50 Index and units of Liquid schemes, other liquid instruments, Money Obs. Market Instrument, derivative positions, other permitted securities/assets and such other securities/assets as 17 may be permitted by the Board from time to time will not exceed 100% of the net assets of the scheme.
Std. Cash and cash equivalents as per para 13.18.6 (a) of SEBI Master Circular on Mutual funds and SEBI letter Obs. no. SEBI/HO/IMD-II/DOF3/ OW/P/ 2021/ 31487 / 1 dated November 03, 2021 which includes T-bills, 14 Government Securities and Repo on Government Securities having residual maturity of less than 91 calendar Days, shall not be considered for the purpose of calculating gross exposure limit.
The Scheme will hold all the securities that comprise of underline Index in the same proportion as the index subject to tracking error. In accordance with Para 4.5.4 of the SEBI Master Circular for Mutual Funds, for ETFs in existence for a period of less than one year, the annualized standard deviation shall be calculated based on available data.
The Investment Manager would monitor the tracking error of the Scheme on an ongoing basis and would seek to minimize tracking error to the maximum extent possible. There can be no assurance or guarantee that the Scheme will achieve any particular level of tracking error relative to performance of the Underlying Index.
The scheme shall be in conformity with clause 4.3 of SEBI Master Circular for mutual funds or any other SID of Motilal Oswal Nifty500 Growth 50 Index Fund 15such guidelines as recommended by SEBI from time to time.
Pending deployment of funds of the Scheme in securities in terms of the investment objective of the scheme as stated above, the funds of the Scheme may be invested in short term deposits of scheduled commercial banks in accordance with para13.7 of SEBI Master Circular for Mutual Funds.
However, at all times the portfolio will adhere to the overall investment objectives of the Schemes.
Std. Obs. 18 Indicative Table Sl. no Type of Instrument Percentage of exposure Circular references
1. Securities Lending/ • Not more than 20% of the net Subject to the SEBI (MF) Stock Lending assets of the Scheme can Regulations and in accordance generally be deployed in Stock with Securities Lending Scheme, Lending. 1997, SEBI vide clause 13.6 of SEBI Master Circular on Mutual • Not more than 5% of the net Funds, as may be amended from assets of the Scheme can generally time to time, the Scheme intends be deployed in Stock Lending to to engage in Stock Lending.
any single counter party (as may be applicable).
2. Equity Derivatives The Scheme may take exposure to In accordance with clause 13.15 for non- hedging equity derivatives of the index itself of SEBI Master Circular on purposes or its constituent stocks may be Mutual Funds.
undertaken when equity shares are unavailable, insufficient or for rebalancing in case of corporate Std. actions for a temporary period.
Obs.
20 Other than for above purposes, the Scheme will not invest in Equity Derivatives. These investments would be for a short period of time i.e. 7 days. Exposure towards Equity Derivatives instruments shall not exceed 20% of the net assets of the Scheme. If the exposure falls outside the above mentioned asset allocation pattern, the portfolio to be rebalanced by AMC within 7 days from the date of said deviation. The Fund shall not write options or purchase instruments with embedded written SID of Motilal Oswal Nifty500 Growth 50 Index Fund 16Sl. no Type of Instrument Percentage of exposure Circular references options. When constituent’s securities of underlying Index are available again, derivative positions in these securities would be unwound.
3. Units of Mutual Fund The Scheme may also invest in Para 3 of the Sixth Schedule of Schemes other schemes managed by the the SEBI (Mutual Funds) AMC or in the schemes of any Regulations, 2026, read with Para other Mutual Fund (only in units 13.14.1 of SEBI Master Circular of domestic Overnight funds, on Mutual Funds Liquid funds and Money Market Mutual Funds) not more than 5% of the Net Asset Value of the Mutual Fund, provided it is in conformity with the investment objectives of the Scheme. The scheme will not invest in units of any SIF.
4. Short Term Pending deployment of funds of the In accordance with clause 13.7 Deposits Scheme in securities as per SEBI Master Circular on Mutual investment objective of the scheme, Fund may be parked in short term deposits of scheduled commercial banks, subject to guidelines and limits specified by SEBI.
5. Securitized Debt • The scheme will not make any - investment in Securitized Debt.
6. Structured • The scheme will not invest in - Obligation / Credit Structured Obligation / Credit Enhancements Enhancements.
7. Short selling • The scheme will not invest in Short - selling.
8. InVITS • The Scheme shall not invest in - InVITS
9. AT1 and AT2• The scheme will not invest in AT1 - Bonds and AT2 Bonds.
10. Repo in corporate• The scheme will not invest in Repo - debt and reverse in corporate debt. repo
11. Unrated deb•t The scheme will not invest in - instrument unrated debt instrument.
12 Credit Defaul•t The scheme will not invest in - SID of Motilal Oswal Nifty500 Growth 50 Index Fund 17Sl. no Type of Instrument Percentage of exposure Circular references Swaps (CDS) Credit Default Swaps (CDS).
13 • Overseas Securities• The Scheme will not invest in - Foreign Securities.
Std. Obs. 22, 23 & 24
Portfolio Rebalancing due to Short Term Defensive Consideration:
Due to market conditions, the AMC may invest beyond the range set out in the asset allocation. Subject to the Regulations, the asset allocation pattern indicated above for the Scheme may change from time to time, keeping in view applicable regulations and political and economic factors. In the event that the asset allocation of the Scheme should deviate from the ranges as noted in the asset allocation table above, then the portfolio of the Scheme will be rebalanced by the Fund Manager to the position indicated in the asset allocation table above. Such changes in the asset allocation will be for short term and defensive considerations as per para
1.9.1(b) of SEBI Master Circular on Mutual Funds. In case of deviation, if any, from the asset allocation pattern, the AMC shall rebalance the portfolio within a period of 7 calendar days, in accordance with Para
4.5.5 Master Circular on Mutual Funds.
Portfolio Rebalancing due to Passive Breach:
In accordance with para 4.5.5 of SEBI Master Circular on Mutual Funds, in case of change in constituents of the index due to periodic review, the portfolio of fund shall be rebalanced within 7 calendar days. Any transactions undertaken in the scheme portfolio of fund in order to meet the redemption and subscription obligations shall be done while ensuring that post such transactions replication of the portfolio with the index is maintained at all points of time.
Additionally, in the event of involuntary corporate action, the scheme shall dispose the security not forming part of the underlying index within 7 calendar days from the date of allotment/ listing.
Timelines for deployment of funds collected in NFO – In line with clause 7.24 of SEBI Master circular on Mutual Fund funds collected in new fund offer shall be
deployed as per following manner:
1. The AMC shall deploy the funds garnered in an NFO within 30 business days from the date of allotment of units.
2. In an exceptional case, if the AMC is not able to deploy the funds in 30 business days, reasons in writing, including details of efforts taken to deploy the funds, shall be placed before the Investment Committee of the AMC.
3. The Investment Committee may extend the timeline by 30 business days, while also making recommendations on how to ensure deployment within 30 business days going forwardS atndd. Ombosn. i2to2r,i 2n3g & 24 the same. The Investment Committee shall examine the root cause for delay in deployment before granting approval for part or full extension. The Investment Committee shall not ordinarily give part or full extension where the assets for any scheme are liquid and readily available.
4. In case the funds are not deployed as per the asset allocation mentioned in the SID as per the aforesaid mandated plus extended timelines, AMC shall:
(i) not be permitted to receive fresh flows in the same scheme till the time the funds are deployed as SID of Motilal Oswal Nifty500 Growth 50 Index Fund 18per the asset allocation mentioned in the SID.
(ii) not be permitted to levy exit load, if any, on the investors exiting such scheme(s) after 60 business days of not complying with the asset allocation of the scheme.
(iii) inform all investors of the NFO, about the option of an exit from the concerned scheme without exit load, via email, SMS or other similar mode of communication.
(iv) report deviation, if any, to Trustees at each of the above stages.
B. WHERE WILL THE SCHEME INVEST The scheme would invest in the securities comprising the constituents of Nifty500 Growth 50 Index in the same proportion (weights) as in the index and track the benchmark index. The scheme may also invest in the money market instruments, in compliance with regulation to meet liquidity requirements.
Subject to the Regulations and other prevailing Laws as applicable, the corpus of the Scheme can be invested in any (but not exclusively) of the following securities:
Std. Obs. 29 • Equity and Equity related instruments including derivatives (The Scheme may take exposure to equity derivatives of the index itself or its constituent stocks may be undertaken when equity shares are unavailable, insufficient or for rebalancing in case of corporate actions for a temporary period. Other than for above purposes, the Scheme will not invest in Equity Derivatives) • Money market instruments, Other Liquid instruments and Units of mutual fund schemes • Units of Mutual Fund (only in units of domestic overnight funds, Liquid funds and Money Market Mutual Funds). The scheme will not invest in units of any SIF.
• Any other instruments as may be permitted by RBI/SEBI under prevailing laws from time to time.
The investment restrictions and the limits are specified in the Schedule VI of SEBI Regulations which is mentioned in the section ‘Investment Restrictions’. The Securities mentioned above could be listed, to be listed, secured, unsecured, rated or unrated and of any maturity. The Securities may be acquired through initial public offerings, secondary market operations, and rights offers or negotiated transactions.
For detailed derivatives strategies, please refer SAI.
For detailed information kindly refer Section II.
C. WHAT ARE THE INVESTMENT STRATEGIES Std. Obs. 27 The Scheme follows a passive investment strategy and seeks to invest in the constituents of the Nifty500 Growth 50 Index. The scheme aims to achieve returns equivalent to the benchmark subject to tracking error.
The scheme would also invest in Units of Liquid Schemes and Money market instruments, Other Liquid instruments and Units of mutual fund schemes as may be provided by RBI to meet the liquidity requirements as stated in the asset allocation table.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 19Investment in Derivatives The Scheme may take an exposure to equity derivatives of constituents of the Underlying Index when securities of the Index are unavailable, insufficient or for rebalancing at the time of change in Index or in case of corporate actions, for a short period of time. The total exposure to derivatives would be restricted to 20% of the net assets of the Scheme.
The Scheme may use derivative instruments such as stock futures and options contracts, warrants, convertible securities, swap agreements or any other derivative instruments that are permissible or may be permissible in future under applicable regulations and such investments shall be in accordance with the investment objective of the Scheme.
Securities Lending Subject to the SEBI Regulations as applicable from time to time, the Scheme may, participate in securities lending.
Investment of Subscription Money:
In accordance with clause 1.7.3 of SEBI Master Circular on Mutual Fund, the Mutual Fund may deploy NFO proceeds in Triparty repo on Government securities or treasury bills before closure of NFO period. However, AMCs shall not charge any investment management and advisory fees on funds deployed in triparty repo on Government securities or treasury bills during the NFO period. The appreciation received from investment in triparty repo on Government securities or treasury bills shall be passed on to investors. Further, in case the minimum subscription amount is not garnered by the Scheme during the NFO period, the interest earned upon investment of NFO proceeds in triparty repo on Government securities or treasury bills shall be returned to investors, in proportion of their investments, along-with the refund of the subscription amount.
Portfolio Turnover Portfolio Turnover is defined as the lower of sales or purchase divided by the average corpus during a specified period of time. The Scheme, being an open ended Scheme, it is expected that there would be a number of subscriptions and redemptions on a daily basis. However, it is difficult to measure with reasonable accuracy the likely turnover in the portfolio of the Scheme.
Tracking Error Tracking error is defined as the standard deviation of the difference between the daily returns of the Underlying Index and the NAV of the Scheme. Theoretically, the corpus of the Scheme has to be fully invested in the securities comprising the Underlying Index in the same proportion of weightage as the securities have in the Underlying Index. However, it is not possible to invest as per the objective due to reason that the Scheme has to incur expenses, corporate actions pertaining to the Index including changes to the constituents, regulatory policies, ability of the Fund Manager to closely replicate the Underlying Index, lack of liquidity, etc. The Scheme’s returns may therefore deviate from those of its Underlying Index.
Tracking Error may arise due to the following reasons:
1. Fees and expenses of the Scheme.
2. Cash balance held by the Scheme due to dividend received, subscriptions, redemption, etc.
3. Halt in trading on the stock exchange due to circuit filter rules.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund
204. Corporate actions
5. The Scheme has to invest in the securities in whole numbers and has to round off the quantity of securities shares.
6. Delay in dividend payout, and withholding tax on dividend.
7. Changes in the constituents of the underlying Index. Whenever there are any changes, the Scheme has to reallocate its investment as per the revised Index but market conditions may not offer an opportunity to rebalance its portfolio to match the Index and such delay may affect the NAV of the Scheme.
8. Lack of Liquidity In accordance with Para 4.5.4 of the SEBI Master Circular for Mutual Funds, for ETFs in existence for a period of less than one year, the annualized standard deviation shall be calculated based on available data.
The AMC would monitor the tracking error of the Scheme on an ongoing basis and would seek to minimize tracking error to the maximum extent possible. Under normal market circumstances, such tracking error is not expected to exceed by 2% p.a.
In case of unavoidable circumstances in the nature of force majeure, which are beyond the control of the AMC, the tracking error may exceed 2% and the same will be intimated to the Trustees with corrective actions taken by the AMC, if any.
Tracking Error: The Fund shall disclose the tracking error based on past one year rolling data, on a daily basis, on the website of the Mutual Fund and AMFI.
Tracking Difference: The annualized difference of daily returns between the index and the NAV of the Fund shall be disclosed on the website of the Mutual Fund and AMFI, on a monthly basis, for tenures 1 year, 3 years, 5 years, 10 years and since the date of allotment of units.
Std. Obs. 25 D. HOW WILL THE SCHEME BENCHMARK ITS PERFORMANCE? The performance of the Scheme will be benchmarked against constituents of Nifty500 Growth 50 Total Return Index. As the Scheme is an Index Scheme, Nifty500 Growth 50 Index is an ideal benchmark for this scheme, as the investment objective of the scheme is replicate / track the performance of the index.
Total Return variant of the index (TRI) will be used for performance comparison. the benchmark selected is in line with provision for selection of benchmark “For Index Funds”, as prescribed para 7.22.5 of SEBI Master Circular for Mutual Funds. The benchmark shall be in compliance of the aforesaid norms.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 21E. WHO MANAGES THE SCHEME? Std. Obs. 33 Name and Age and Other schemes managed by the fund Experience Designation Qualification manager and tenure of managing the of the fund schemes manager Mr. Swapnil Age: 41 years Fund Manager- Mr. Swapnil Mayekar Mayekar 1. Motilal Oswal Nifty 50 Index has rich experience in
Qualification: Fund the field of Research.
Fund Master of 2. Motilal Oswal Nifty 500 Index He had earlier worked Manager Commerce Fund with organization like (Finance 3. Motilal Oswal Nifty Bank Index Business Standard Management) Fund Limited where he was
4. Motilal Oswal Nifty Midcap primarily responsible 150 Index Fund for research on Banking
5. Motilal Oswal Nifty Next 50 Sector, Mutual Fund, Index Fund Debt market,
6. Motilal Oswal Nifty Smallcap International and Indian 250 Index Fund Stock Market using
7. Motilal Oswal S&P 500 Index valuation models. He is Fund associated with
8. Motilal Oswal Nifty 50 ETF MOAMC since March
9. Motilal Oswal Nifty Midcap 2010 where his 100 ETF primarily role is to
10. Motilal Oswal Nasdaq 100 ETF develop model
11. Motilal Oswal Asset Allocation structure, to perform Fund of Fund- Aggressive portfolio assessments on
12. Motilal Oswal Asset Allocation a periodic basis for Fund of Fund- Conservative investment strategies &
13. Motilal Oswal Nasdaq 100 models and analysis of Fund of Fund Exchange Traded
14. Motilal Oswal Nasdaq Q50 ETF Funds, Mutual fund
15. Motilal Oswal Nifty 200 scheme and stocks.
Momentum 30 Index Fund
16. Motilal Oswal Nifty 200 Momentum 30 ETF
17. Motilal Oswal BSE Low Volatility ETF
18. Motilal Oswal BSE Low Volatility Index Fund
19. Motilal Oswal BSE Healthcare ETF
20. Motilal Oswal BSE Financials ex Bank 30 Index Fund SID of Motilal Oswal Nifty500 Growth 50 Index Fund 22Name and Age and Other schemes managed by the fund Experience Designation Qualification manager and tenure of managing the of the fund schemes manager
21. Motilal Oswal BSE Enhanced Value Index Fund
22. Motilal Oswal BSE Enhanced Value ETF
23. Motilal Oswal BSE Quality Index Fund
24. Motilal Oswal BSE Quality ETF
25. Motilal Oswal Gold and Silver Fund of Funds
26. Motilal Oswal Nifty Microcap 250 Index Fund
27. Motilal Oswal Developed Market Ex US ETFs Overseas Equity Passive FOF
28. Motilal Oswal Nifty 500 ETF
29. Motilal Oswal Nifty Realty ETF
30. Motilal Oswal Nifty Smallcap 250 ETF
31. Motilal Oswal Nifty India Defence Index Fund
32. Motilal Oswal Nifty India Defence ETF
33. Motilal Oswal Nifty 500 Momentum 50 Index Fund
34. Motilal Oswal Nifty 500 Momentum 50 ETF
35. Motilal Oswal Nifty MidSmall Financial Services Index Fund
36. Motilal Oswal Nifty MidSmall India Consumption Index Fund
37. Motilal Oswal Nifty MidSmall Healthcare Index Fund
38. Motilal Oswal Nifty MidSmall IT and Telecom Index Fund
39. Motilal Oswal Nifty Capital Market Index Fund
40. Motilal Oswal Nifty Capital Market ETF
41. Motilal Oswal Nifty 50 Equal SID of Motilal Oswal Nifty500 Growth 50 Index Fund 23Name and Age and Other schemes managed by the fund Experience Designation Qualification manager and tenure of managing the of the fund schemes manager Weight ETF
42. Motilal Oswal Nifty Next 50 ETF
43. Motilal Oswal BSE India Infrastructure ETF
44. Motilal Oswal Nifty India Manufacturing ETF
45. Motilal Oswal Nifty PSE ETF
46. Motilal Oswal Nifty India Tourism ETF
47. Motilal Oswal BSE 1000 Index Fund
48. Motilal Oswal Nifty Midcap 150 Momentum 50 ETF
49. Motilal Oswal Nifty Alpha 50 ETF
50. Motilal Oswal Gold ETF
51. Motilal Oswal Silver ETF
52. Motilal Oswal Nifty 100 ETF
53. Motilal Oswal Nifty Energy ETF
54. Motilal Oswal BSE Select IPO ETF
55. Motilal Oswal Nifty Services Sector ETF
56. Motilal Oswal Nifty MNC ETF
57. Motilal Oswal Diversified Equity Flexicap Passive Fund of Funds
58. Motilal Oswal Multi Factor Passive Fund of Funds
59. Motilal Oswal Large and Midcap Fund
60. Motilal Oswal Midcap Fund
61. Motilal Oswal Focused Fund
62. Motilal Oswal Balanced Advantage Fund
63. Motilal Oswal Flexi Cap Fund
64. Motilal Oswal Small Cap Fund
65. Motilal Oswal Large Cap Fund SID of Motilal Oswal Nifty500 Growth 50 Index Fund 24Name and Age and Other schemes managed by the fund Experience Designation Qualification manager and tenure of managing the of the fund schemes manager
66. Motilal Oswal Multi Cap Fund
67. Motilal Oswal Business Cycle Fund
68. Motilal Oswal Manufacturing Fund
69. Motilal Oswal Digital India Fund
70. Motilal Oswal Innovation Opportunities Fund
71. Motilal Oswal Infrastructure Fund
72. Motilal Oswal Services Fund
73. Motilal Oswal Special Opportunities Fund
74. Motilal Oswal Consumption Fund
75. Motilal Oswal Financial Services Fund
76. Motilal Oswal BSE Top 10 Banks ETF
77. Motilal Oswal Contra Fund
78. Motilal Oswal Nifty Metal ETF
79. Motilal Oswal Nifty Oil & Gas ETF
80. Motilal Oswal BSE Midcap 150 Momentum 30 Index Fund
81. Motial Oswal BSE Clean Environment Index Fund
Dishant Age: 37 years Associate Fund Manager- Mr. Dishant Mehta has Mehta 1. Motilal Oswal Nifty 50 Index more than 14 years of
Qualification: Fund experience and expertise Associate Graduate In B.S.C 2. Motilal Oswal Nifty 500 Index in Financial markets Fund Fund across different segment Manger- 3. Motilal Oswal Nifty Bank -Equities, Derivatives, Equity Index Fund Commodities and Component 4. Motilal Oswal Nifty Midcap Currencies. Managed 150 Index Fund Institutional and Foreign
5. Motilal Oswal Nifty Next 50 Portfolio Investment Index Fund SID of Motilal Oswal Nifty500 Growth 50 Index Fund 25Name and Age and Other schemes managed by the fund Experience Designation Qualification manager and tenure of managing the of the fund schemes manager
6. Motilal Oswal Nifty Smallcap clients.
250 Index Fund
7. Motilal Oswal S&P 500 Index He is associated with Fund Motilal Oswal Asset
8. Motilal Oswal Nifty 50 ETF Management Company
9. Motilal Oswal Nifty Midcap Ltd. from November 100 ETF 2021 onwards as Passive
10. Motilal Oswal Nasdaq 100 Fund Dealer.
ETF
11. Motilal Oswal Nasdaq 100 Fund of Fund
12. Motilal Oswal Nasdaq Q50 ETF
13. Motilal Oswal Nifty 200 Momentum 30 Index Fund
14. Motilal Oswal Nifty 200 Momentum 30 ETF
15. Motilal Oswal BSE Low Volatility ETF
16. Motilal Oswal BSE Low Volatility Index Fund
17. Motilal Oswal BSE Healthcare ETF
18. Motilal Oswal BSE Financials ex Bank 30 Index Fund
19. Motilal Oswal BSE Enhanced Value Index Fund
20. Motilal Oswal BSE Enhanced Value ETF
21. Motilal Oswal BSE Quality Index Fund
22. Motilal Oswal BSE Quality ETF
23. Motilal Oswal Nifty Microcap 250 Index Fund
24. Motilal Oswal Nifty 500 ETF
25. Motilal Oswal Nifty Realty ETF
26. Motilal Oswal Nifty Smallcap 250 ETF SID of Motilal Oswal Nifty500 Growth 50 Index Fund 26Name and Age and Other schemes managed by the fund Experience Designation Qualification manager and tenure of managing the of the fund schemes manager
27. Motilal Oswal Nifty India Defence Index Fund
28. Motilal Oswal Nifty India Defence ETF
29. Motilal Oswal Nifty 500 Momentum 50 Index Fund
30. Motilal Oswal Nifty 500 Momentum 50 ETF
31. Motilal Oswal Nifty MidSmall Financial Services Index Fund
32. Motilal Oswal Nifty MidSmall India Consumption Index Fund
33. Motilal Oswal Nifty MidSmall Healthcare Index Fund
34. Motilal Oswal Nifty MidSmall IT and Telecom Index Fund
35. Motilal Oswal Nifty Capital Market Index Fund
36. Motilal Oswal Nifty Capital Market ETF
37. Motilal Oswal Nifty 50 Equal Weight ETF
38. Motilal Oswal Nifty Next 50 ETF
39. Motilal Oswal BSE India Infrastructure ETF
40. Motilal Oswal Nifty India Manufacturing ETF
41. Motilal Oswal Nifty PSE ETF
42. Motilal Oswal Nifty India Tourism ETF
43. Motilal Oswal BSE 1000 Index Fund
44. Motilal Oswal Nifty Midcap 150 Momentum 50 ETF
45. Motilal Oswal Nifty Alpha 50 ETF
46. Motilal Oswal Gold ETF
47. Motilal Oswal Silver ETF SID of Motilal Oswal Nifty500 Growth 50 Index Fund 27Name and Age and Other schemes managed by the fund Experience Designation Qualification manager and tenure of managing the of the fund schemes manager
48. Motilal Oswal Nifty 100 ETF
49. Motilal Oswal Nifty Energy ETF
50. Motilal Oswal BSE Select IPO ETF
51. Motilal Oswal Nifty Services Sector ETF
52. Motilal Oswal Nifty MNC ETF
53. Motilal Oswal BSE Top 10 Banks ETF
54. Motilal Oswal Nifty Metal ETF
55. Motilal Oswal Nifty Oil & Gas ETF
56. Motilal Oswal BSE Midcap 150 Momentum 30 Index Fund
57. Motial Oswal BSE Clean Environment Index Fund
Rakesh Age: 44 years 1. Motilal Oswal Nifty 50 Index Fund Mr. Rakesh Shetty has Shetty 2. Motilal Oswal Nifty 500 Index Fund more than 14 years of
Qualification: 3. Motilal Oswal Nifty Bank Index overall experience and Fund Bachelors of Fund expertise in trading in Manager Commerce equity, debt segment,
4. Motilal Oswal Nifty Midcap 150 (For Debt (B.Com) Exchange Trade Fund’s Index Fund Component) management, Corporate
5. Motilal Oswal Nifty Next 50 Index Treasury and Banking.
Fund (Since
6. Motilal Oswal Nifty Smallcap 250 inception) Prior to joining Motilal Index Fund Oswal Asset
7. Motilal Oswal S&P 500 Index Fund Management Company
8. Motilal Oswal Nifty 5 year Limited, he has worked benchmark G-Sec ETF with Company engaged
9. Motilal Oswal 5 Year G-Sec Fund in Capital Market of Fund Business wherein he was
10. Motilal Oswal Nifty 50 ETF in charge of equity and
11. Motilal Oswal Nifty Midcap 100 debt ETFs, customized ETF indices and has also been part of product
13. Motilal Oswal Asset Allocation development.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 28Name and Age and Other schemes managed by the fund Experience Designation Qualification manager and tenure of managing the of the fund schemes manager Fund of Fund- Aggressive
14. Motilal Oswal Asset Allocation Fund of Fund- Conservative
15. Motilal Oswal Nasdaq 100 Fund of Fund
16. Motilal Oswal Nasdaq Q50 ETF
17. Motilal Oswal Nifty 200 Momentum 30 Index Fund
18. Motilal Oswal Nifty 200 Momentum 30 ETF
19. Motilal Oswal BSE Low Volatility ETF
20. Motilal Oswal BSE Low Volatility Index Fund
21. Motilal Oswal BSE Healthcare ETF
22. Motilal Oswal BSE Financials ex Bank 30 Index Fund
23. Motilal Oswal BSE Enhanced Value Index Fund
24. Motilal Oswal BSE Enhanced Value ETF
25. Motilal Oswal BSE Quality Index Fund
26. Motilal Oswal BSE Quality ETF
27. Motilal Oswal Gold and Silver Fund of Funds
28. Motilal Oswal Nifty Microcap 250 Index Fund
29. Motilal Oswal Developed Market Ex US ETFs Overseas Equity Passive FOF
30. Motilal Oswal Nifty 500 ETF
31. Motilal Oswal Nifty Realty ETF
32. Motilal Oswal Nifty Smallcap 250 ETF
33. Motilal Oswal Nifty India Defence Index Fund
34. Motilal Oswal Nifty India Defence ETF SID of Motilal Oswal Nifty500 Growth 50 Index Fund 29Name and Age and Other schemes managed by the fund Experience Designation Qualification manager and tenure of managing the of the fund schemes manager
35. Motilal Oswal Nifty 500 Momentum 50 Index Fund
36. Motilal Oswal Nifty 500 Momentum 50 ETF
37. Motilal Oswal Nifty MidSmall Financial Services Index Fund
38. Motilal Oswal Nifty MidSmall India Consumption Index Fund
39. Motilal Oswal Nifty MidSmall Healthcare Index Fund
40. Motilal Oswal Nifty MidSmall IT and Telecom Index Fund
41. Motilal Oswal Nifty Capital Market Index Fund
42. Motilal Oswal Nifty Capital Market ETF
43. Motilal Oswal Nifty 50 Equal Weight ETF
44. Motilal Oswal Nifty Next 50 ETF
45. Motilal Oswal BSE India Infrastructure ETF
46. Motilal Oswal Nifty India Manufacturing ETF
47. Motilal Oswal Nifty PSE ETF
48. Motilal Oswal Nifty India Tourism ETF
49. Motilal Oswal BSE 1000 Index Fund
50. Motilal Oswal Nifty Midcap 150 Momentum 50 ETF
51. Motilal Oswal Nifty Alpha 50 ETF
52. Motilal Oswal Gold ETF
53. Motilal Oswal Silver ETF
54. Motilal Oswal Nifty 100 ETF
55. Motilal Oswal Nifty Energy ETF
56. Motilal Oswal BSE Select IPO ETF
57. Motilal Oswal Nifty Services Sector ETF
58. Motilal Oswal Nifty MNC ETF SID of Motilal Oswal Nifty500 Growth 50 Index Fund 30Name and Age and Other schemes managed by the fund Experience Designation Qualification manager and tenure of managing the of the fund schemes manager
59. Motilal Oswal Diversified Equity Flexicap Passive Fund of Funds
60. Motilal Oswal Multi Factor Passive Fund of Funds
61. Motilal Oswal Large and Midcap Fund
62. Motilal Oswal Midcap Fund
63. Motilal Oswal Focused Fund
64. Motilal Oswal ELSS Tax Saver Fund
65. Motilal Oswal Liquid Fund
66. Motilal Oswal Ultra Short Term Fund
67. Motilal Oswal Balanced Advantage Fund
68. Motilal Oswal Flexi Cap Fund
69. Motilal Oswal Small Cap Fund
70. Motilal Oswal Large Cap Fund
71. Motilal Oswal Multi Cap Fund
72. Motilal Oswal Quant Fund
73. Motilal Oswal Business Cycle Fund
74. Motilal Oswal Manufacturing Fund
75. Motilal Oswal Digital India Fund
76. Motilal Oswal Arbitrage Fund
77. Motilal Oswal Innovation Opportunities Fund
78. Motilal Oswal Active Momentum Fund
79. Motilal Oswal Infrastructure Fund
80. Motilal Oswal Services Fund
81. Motilal Oswal Special Opportunities Fund
82. Motilal Oswal Consumption Fund
83. Motilal Oswal Financial Services Fund
84. Motilal Oswal BSE Top 10 Banks ETF
85. Motilal Oswal Contra Fund
86. Motilal Oswal Nifty Metal ETF
87. Motilal Oswal Nifty Oil & Gas ETF SID of Motilal Oswal Nifty500 Growth 50 Index Fund 31Name and Age and Other schemes managed by the fund Experience Designation Qualification manager and tenure of managing the of the fund schemes manager
88. Motilal Oswal BSE Midcap 150 Momentum 30 Index Fund
89. Motial Oswal BSE Clean Environment Index Fund F. HOW IS THE SCHEME DIFFERENT FROM EXISTING SCHEMES OF THE MUTUAL FUND? The following list consists of existing passively managed open ended equity Index/ ETF/FOFs schemes of Motilal Oswal Mutual Fund.
Sr. No Name of the Scheme
1. Motilal Oswal Nifty 50 Index Fund
2. Motilal Oswal Nifty 500 Index Fund
3. Motilal Oswal Nifty Bank Index Fund
4. Motilal Oswal Nifty Midcap 150 Index Fund
5. Motilal Oswal Nifty Next 50 Index Fund
6. Motilal Oswal Nifty Smallcap 250 Index Fund
7. Motilal Oswal S&P 500 Index Fund
8. Motilal Oswal Nifty 5 year benchmark G-Sec ETF
9. Motilal Oswal 5 Year G-Sec Fund of Fund
10. Motilal Oswal Nifty 50 ETF
11. Motilal Oswal Nifty Midcap 100 ETF
12. Motilal Oswal Nasdaq 100 ETF
13. Motilal Oswal Asset Allocation Fund of Fund- Aggressive
14. Motilal Oswal Asset Allocation Fund of Fund- Conservative
15. Motilal Oswal Nasdaq 100 Fund of Fund
16. Motilal Oswal Nasdaq Q50 ETF
17. Motilal Oswal Nifty 200 Momentum 30 Index Fund
18. Motilal Oswal Nifty 200 Momentum 30 ETF
19. Motilal Oswal BSE Low Volatility ETF
20. Motilal Oswal BSE Low Volatility Index Fund
21. Motilal Oswal BSE Healthcare ETF
22. Motilal Oswal BSE Financials ex Bank 30 Index Fund
23. Motilal Oswal BSE Enhanced Value Index Fund
24. Motilal Oswal BSE Enhanced Value ETF
25. Motilal Oswal BSE Quality Index Fund SID of Motilal Oswal Nifty500 Growth 50 Index Fund 32Sr. No Name of the Scheme
26. Motilal Oswal BSE Quality ETF
27. Motilal Oswal Gold and Silver Passive Fund of Funds
28. Motilal Oswal Nifty Microcap 250 Index Fund
29. Motilal Oswal Developed Market Ex US ETFs Overseas Equity Passive FOF
30. Motilal Oswal Nifty 500 ETF
31. Motilal Oswal Nifty Realty ETF
32. Motilal Oswal Nifty Smallcap 250 ETF
33. Motilal Oswal Nifty India Defence Index Fund
34. Motilal Oswal Nifty India Defence ETF
35. Motilal Oswal Nifty 500 Momentum 50 Index Fund
36. Motilal Oswal Nifty 500 Momentum 50 ETF
37. Motilal Oswal Nifty MidSmall Financial Services Index Fund
38. Motilal Oswal Nifty MidSmall India Consumption Index Fund
39. Motilal Oswal Nifty MidSmall Healthcare Index Fund
40. Motilal Oswal Nifty MidSmall IT and Telecom Index Fund
41. Motilal Oswal Nifty Capital Market Index Fund
42. Motilal Oswal Nifty Capital Market ETF
43. Motilal Oswal Nifty 50 Equal Weight ETF
44. Motilal Oswal Nifty Next 50 ETF
45. Motilal Oswal BSE India Infrastructure ETF
46. Motilal Oswal Nifty India Manufacturing ETF
47. Motilal Oswal Nifty PSE ETF
48. Motilal Oswal Nifty India Tourism ETF
49. Motilal Oswal BSE 1000 Index Fund
50. Motilal Oswal Nifty Midcap 150 Momentum 50 ETF
51. Motilal Oswal Nifty Alpha 50 ETF
52. Motilal Oswal Gold ETF
53. Motilal Oswal Silver ETF
54. Motilal Oswal Nifty 100 ETF
55. Motilal Oswal Nifty Energy ETF
56. Motilal Oswal BSE Select IPO ETF
57. Motilal Oswal Nifty Services Sector ETF
58. Motilal Oswal Nifty MNC ETF
59. Motilal Oswal Diversified Equity Flexicap Passive Fund of Funds
60. Motilal Oswal Multi Factor Passive Fund of Funds
61. Motilal Oswal BSE Top 10 Banks ETF
62. Motilal Oswal BSE Clean Environment Index Fund
63. Motilal Oswal BSE Midcap 150 Momentum 30 Index Fund SID of Motilal Oswal Nifty500 Growth 50 Index Fund 33Investors are requested to refer the following link for the differentiation between existing schemes of MOMF:
https://www.motilaloswalmf.com/downloads/sid-related-documents The Trustees have ensured that the Scheme is a new product offered by Motilal Oswal Mutual Fund and is not a minor modification of its existing Scheme.
G. HOW HAS THE SCHEME PERFORMED Motilal Oswal Nifty500 Growth 50 Index Fund is a new scheme and hence does not have any performance track record.
H. ADDITIONAL SCHEME RELATED DISCLOSURES i SCHEME’S PORTFOLIO HOLDINGS:
The Scheme is a new scheme and hence the same is not applicable. ii DISCLOSURE OF NAME AND EXPOSURE TO TOP 7 ISSUERS, STOCKS, GROUPS AND SECTORS AS A PERCENTAGE OF NAV OF THE SCHEME IN CASE OF DEBT AND EQUITY ETFS/INDEX FUNDS THROUGH A FUNCTIONAL WEBSITE LINK THAT CONTAINS DETAILED DESCRIPTION The Scheme is a new scheme and hence the same is not applicable.
iii FUNCTIONAL WEBSITE LINK FOR PORTFOLIO DISCLOSURE:
The Scheme is a new scheme and hence the same is not applicable.
iv PORTFOLIO TURNOVER RATE:
The Scheme is a new scheme and hence the same is not applicable. v AGGREGATE INVESTMENT IN THE SCHEME BY CONCERNED SCHEME’S FUND MANAGER(s):
Not applicable. vi FUNCTIONAL WEBSITE LINK TO THE RESPECTIVE ADDENDUMS TO THE SID
AFTER THE LAST UPDATE OF SID:
https://www.motilaloswalmf.com/downloads/addendums vii Investments of AMC in the Scheme – Std. Obs. 59 Subject to SEBI (Mutual Fund) Regulation 22(3)(a) and para 7.13 of SEBI Master Circular on Mutual Funds, the AMC may invest in the scheme during the New Fund Offer (NFO) or continuous offer period. However, the AMC shall not charge any fees on such investments.
The AMC may invest in the scheme during the New Fund Offer (NFO) or the continuous offer period subject to the SEBI (Mutual Funds). As per the existing SEBI (Mutual Funds) Regulations, the AMC will not charge investment management and advisory fee on the investment made by it in the scheme.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 34The Sponsor, Trustee and their associates may invest in the scheme on an ongoing basis subject to SEBI (Mutual Funds) Regulations & circulars issued by SEBI and to the extent permitted by its Board of Directors from time to time.
Link to view the investment (if any): https://www.motilaloswalmf.com/downloads/regulatory- updates SID of Motilal Oswal Nifty500 Growth 50 Index Fund 35PART III- OTHER DETAILS A. COMPUTATION OF NAV The Net Asset Value (NAV) per unit under the Scheme will be computed by dividing the net assets of the Scheme by the number of units outstanding on the valuation day. The Mutual Fund will value its investments according to the valuation norms, as specified in Schedule VII of the SEBI (MF) Regulations, or such norms as may be specified by SEBI from time to time.
The Net Asset Value (NAV) of the units under the Scheme shall be calculated as follows:
NAV (Rs.) = Market or Fair Value of Scheme's investments + Current Assets – Current Liabilities and Provision _____________________________________________________________ No. of Units outstanding under Scheme on the Valuation Day The NAV will be calculated up to four decimals.
The NAV shall be calculated and disclosed on each business day. The computation of NAV shall be in conformity with SEBI Regulations and guidelines as prescribed from time to time.
Std. Obs. 43
Illustration of NAV:
If the net assets of the Scheme, after considering applicable expenses, are Rs.10,45,34345.34 and units outstanding are 10,00,0000, then the NAV per unit will be computed as follows:
10,45,34,345.34 / 10,00,000 = Rs. 10.4534 per unit (rounded off to four decimals) The repurchase price shall 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.
B. NEW FUND OFFER (NFO) EXPENSES These expenses that are incurred for the purpose of various activities related to the NFO like sales and distribution fees paid marketing and advertising, registrar expenses, printing and stationary, bank charges etc. Details of source for meeting these expenses may be disclosed. The entire NFO expenses will be borne by the AMC or trustee or Sponsor.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 36C. ANNUAL SCHEME RECURRING EXPENSES These are the fees and expenses for operating the Scheme. These expenses include but are not limited to Investment Management and Advisory Fee charged by the AMC, Registrar and Transfer agents’ fees & expenses, marketing and selling costs etc.
The AMC has estimated that upto 0.90 % of the daily net assets of the scheme shall be charged to the scheme as expenses. For the actual current expenses being charged, the investor should refer to the website of MOMF.
Particulars % p.a. of daily Net Assets Investment Management and Advisory Fees Upto 0.90% Audit fees/fees and expenses of trustee Custodial fees Registrar & Transfer Agent Fees including cost of providing account statement/IDCW/redemption cheque/warrants Marketing & Selling expense including fees, commission and charges towards distribution of mutual fund scheme **Cost related to investor communications Std. Obs. 44 Cost of fund transfer from location to location Cost toward investor Education & Awareness and financial inclusion Brokerage cost pertaining to execution of trade exceeding limit mentioned under Reg 66(9) Costs of statutory Advertisements Other Expenses (to be specified as per Reg 66 of SEBI MF Regulations) Maximum Base expense ratio (TER) permissible under Regulation Upto 0.90% 66 $Statutory levies (including GST) on all expenses excluding brokerage As per prevailing rate and transaction cost (GST of 18% or any other rate as may be levied from time to time on the Taxable/Invoice/Contra ct amount. Additionally, levies such as Stamp Duty, STT etc. as applicable) $Statutory levies (including GST) on brokerage and transaction cost As per prevailing rate (Will be charged on Turnover of securities which will be at prescribed rates.)
The BER shall include: • Investment and Advisory fees (sub-regulation 4 of Regulation 66) • Recurring expenses (sub-regulation 5 of Regulation 66) • Charges/ commission/ fees related to distribution of mutual fund schemes (Sub regulation 6 of Regulation 66) SID of Motilal Oswal Nifty500 Growth 50 Index Fund 37The following expenses are charged to the scheme in terms of Regulation 66(9) and 66(10) of SEBI
(MF) Regulations, 2026: i. ###Schemes may charge expense incurred towards brokerage, for the purpose of execution of trade, over and above the base expense ratio subject to a maximum of 0.06 per cent of trade value in case of cash market transactions and 0.02 per cent of trade value in case of derivatives transactions. Expense charged towards brokerage, over and above the specified limit, shall not be part of the base expense ratio limit specified in the table given above.
ii. Transaction cost means regulatory levies and any other expenses charged by the stock exchanges, clearing corporation, and clearing house, as applicable. Such transaction costs shall not form part of the base expense ratio.
• $All statutory levies will be over and above the base expense ratio limits as defined in regulation 66(7). Statutory levy means levy imposed by state government and central government. **Additional incentives to distributors for on boarding new individual investors from B-30 cities and women investors shall be paid from the amount set apart annually by AMCs for investor education, awareness.
1. New investments / inflows eligible for the additional commission: a. New individual investors (new PAN) from B-30 cities, at the mutual fund industry level; b. New women individual investors (new PAN) from both Top 30 and B-30 cities.
c. The top 30 cities shall mean top 30 cities based on AMFI data on ‘AUM by Geography – Consolidated Data for Mutual Fund Industry’ as at the end of the previous financial year. • As per para 11.9.1 of SEBI Master Circular on Mutual Funds, the charges applicable for investor education and awareness initiatives from ETFs/Index Funds shall be 0.01% of daily net assets of the scheme. Further with reference to para 11.6.3 of SEBI Master Circular on Mutual Funds, the additional distribution commission shall be paid from the 2 basis points on daily net assets, mandatorily set aside annually by the AMC towards investor education, awareness, and financial inclusion initiatives, subject to applicable clawback provisions.
• Any expense other than those specified in sub-regulation 66 (4), sub-regulation 66 (5), sub regulation 66(6), sub-regulation 66(9) and sub-regulation 66(10), shall not be charged to the scheme and shall be borne by the AMC or trustee or sponsors.
• No charges other than the base expense ratio, brokerage cost, transaction cost, statutory levy and exit load including levies as may be specified by the SEBI, shall be charged to the investors. • Any expenditure in excess of the base limits specified in these regulations shall be borne by the asset management company or the trustees or sponsors. If any expense of the scheme is borne by asset management company or by the trustee or sponsors, the same shall be done only after the investment and advisory fees charged to the scheme, if any, is fully reversed.
• 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 BER (Base Expense Ratio) of the Direct Plan will be lower to the extent of the distribution expenses/commission which is charged in the Regular Plan and no commission for distribution of Units will be paid / charged under the Direct Plan.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 38• The Mutual Fund would update the current expense ratios on the website (www.motilaloswalmf.com) atleast three working days prior to the effective date of the change.
Investors can refer to “Base Expense Ratio” section on
https://www.motilaloswalmf.com/downloads/mutual-fund/totalexpenseratio for Total Expense Ratio (BER) details Std. Obs. 45 Illustration of impact of expense ratio on returns of the Scheme Particulars Regular Plan Direct Plan Amount (Rs.) Amount Invested at the beginning of the year NA 10,000 Net asset before expenses 11,500 Expenses other than Distribution Expenses 0.15% 17.25 Distribution Expenses 0.50% 0.00 Returns after Expenses at the end of the Year 1,482.75 • The purpose of the above illustration is purely to explain the impact of expense ratio charged to the Scheme and should not be construed as providing any kind of investment advice or guarantee of returns on investments.
• It is assumed that the expenses charged are evenly distributed throughout the year. • Calculations are based on assumed NAVs, and actual returns on your investment may be more, or less. • Any tax impact has not been considered in the above example, in view of the individual nature of the tax implications. Each investor is advised to consult his or her own financial advisor.
D. LOAD STRUCTURE Exit Load is an amount which is paid by the investor to redeem the units from the Scheme. This exit load charged (net of GST) will be credited back to the Scheme. Load amounts are variable and are subject to change from time to time. For the current applicable structure, please refer to the website of the AMC www.motilaloswalmf.com or may call at toll free no. 91 8108622222 and +91 2240548002or your distributor.
Type of Load Load chargeable (as %age of NAV) Exit 1 % - If redeemed on or before 15 days from the allotment.
Nil - If redeemed after 15 days from the allotment.
Exit Load will be applicable on switch amongst the Schemes of MOMF. No Load shall be imposed for switching between Options within the Scheme. Further, it is clarified that there will be no exit load charged on a switch out amongst the plans within the same scheme The investor is requested to check the prevailing load structure of the Scheme before investing.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund Std. Obs. 48 39The AMC shall ensure the repurchase price will not be lower than 97% of the Applicable NAV.
Any imposition or enhancement in the load structure shall apply on a prospective basis and in no case the same would affect the existing investors adversely. No Load shall be imposed for switching between Options within the Scheme.
Under the Scheme, the AMC reserves the right to modify/alter the load structure if it so deems fit in the interest of smooth and efficient functioning of the scheme, subject to maximum limits as prescribed under the SEBI Regulations. The load may also be changed from time to time and in case of exit/redemption, load may be linked to the period of holding.
For any change in the load structure, the AMC would undertake the following steps:
1. The addendum detailing the changes will be attached to SID and Key Information Memorandum
(KIM). The addendum will be circulated to all the distributors so that the same can be attached to all SID and KIM already in stock.
2. Arrangements shall be made to display the changes/modifications in the SID in the form of a notice in all Investor Service Centres and distributors/brokers offices.
3. 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.
4. The Fund shall display an Addendum in respect of such changes on its website (www.motilaloswalmf.com ).
5. Any other measure that the Mutual Fund shall consider necessary.
SECTION II SID of Motilal Oswal Nifty500 Growth 50 Index Fund 40I. INTRODUCTION A. DEFINITIONS/INTERPRETATION
Link for details on definitions: https://www.motilaloswalmf.com/downloads/sid-related-documents B. RISK FACTORS Std. Obs. 8
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 may go up or down depending on various factors and forces affecting the capital market/debt market.
• Past performance of the Sponsor/AMC/Mutual Fund does not guarantee future performance of the Scheme. • The name of the Scheme does not in any manner indicate either the quality of the Scheme 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. 100,000 made by it towards setting up the Fund. • The present Scheme is not a guaranteed or assured return Scheme.
• The NAV of the Scheme can go up or down depending on the factors and forces affecting the securities markets. • Changes in Government policy in general and changes in tax benefits applicable to mutual funds may impact the returns to Investors in the Scheme.
• Investors in the Scheme are not being offered any guaranteed/indicated returns. • Scheme Specific Risk Factors:
The scheme is subject to risks associated with growth-oriented equities, including high sensitivity to earnings surprises, valuation corrections, and interest rate fluctuations. Rapid changes in economic conditions, inflation dynamics, and monetary policy can significantly impact high-growth stock performance. The scheme faces concentration risk due to its focused exposure to companies exhibiting strong growth metrics—any adverse developments affecting earnings momentum, market sentiment toward growth stocks, or sector-specific headwinds could materially impact the scheme's returns.
• The performance of the Scheme may be affected by changes in Government policies, general levels of interest rates and risks associated with trading volumes, liquidity and settlement systems, etc. Some
of the Risks are listed below: • Risks associated with investing in Equities a. Investments in the equity shares of the Companies constituting the Underlying Index are subject to price fluctuation on daily basis. The volatility in the value of equity is due to various micro and macro-economic factors like economic and political developments, changes in interest rates, etc. affecting the securities markets. This may have adverse impact on individual securities/sector and consequently on the NAV of Scheme.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 41b. The Scheme would invest in the securities comprising the Underlying Index in the same proportion as the securities have in the Index. Hence, the risk associated with the corresponding Underlying Index would be applicable to the Scheme. The Underlying Index has its own criteria and policy for inclusion/exclusion of securities from the Index, its maintenance thereof and effecting corporate actions. The Fund would invest in the securities of the Index regardless of investment merit, research, without taking a view of the market and without adopting any defensive measures. The Fund would not select securities in which it wants to invest but is guided by the Underlying Index. As such the Scheme is not actively managed but is passively managed.
c. Risks of Total Return Dividends are assumed to be reinvested into the constituents of underlying index after the ex-dividend date of the constituents However in practice, the dividend is received with a lag. This can lead to tracking error.
• Market Risk The Scheme’s NAV will react to stock market movements. The value of investments in the scheme may go down over a short or long period due to fluctuations in Scheme’s NAV in response to factors such as performance of companies whose stock comprises the underlying portfolio, economic and political developments, changes is government policies, changes in interest rates, inflation and other monetary factors causing movement in prices of underlining investments.
• Concentration risk This is the risk arising from over exposure to few securities/issuers/sectors. • Passive Investments The Scheme is not actively managed. Since the Scheme is linked to index, it may be affected by a general decline in the Indian markets relating to its underlying index. The Scheme as per its investment objective invests in Securities which are constituents of its underlying index regardless of their investment merit. The AMC does not attempt to individually select stocks or to take defensive positions in declining markets.
• Right to Limit Redemptions The Trustee, in the general interest of the unit holders of the Scheme offered under this SID and keeping in view of the unforeseen circumstances/unusual market conditions, may limit the total number of Units which can be redeemed on any Business Day subject to the guidelines/circulars issued by the Regulatory Authorities from time to time.
• Risk Factors relating to Portfolio Rebalancing In the event that the asset allocation of the Scheme deviates from the ranges as provided in the asset allocation table in this SID, then the Fund Manager will rebalance the portfolio of the Scheme to the position indicated in the asset allocation table. However, if market conditions do not permit the Fund Manager to rebalance the portfolio of the Scheme then the AMC would notify the Board of the Trustee Company and the Investment Committee of the AMC with appropriate justifications.
• Index Fund The Scheme being an index scheme follows a passive investment technique and shall only invest in Securities SID of Motilal Oswal Nifty500 Growth 50 Index Fund 42comprising one selected index as per investment objective of the Scheme. The Fund Manager would invest in the Securities comprising the underlying index irrespective of the market conditions. If the Securities market declines, the value of the investment held by the Scheme shall decrease.
Risks Associated with 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 Credit Risk means that the issuer of a security may default on interest payments or even paying back the principal amount on maturity. (i.e. the issuer may be unable to make timely principal and interest payments on the security). Even where no default occurs, the prices of security may go down because the credit rating of an issuer goes down. It must be, however, noted that where the Scheme has invested in Government securities, there is no 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.
• 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.
Std. Obs. 28 SID of Motilal Oswal Nifty500 Growth 50 Index Fund 43• Risks associated with Investing in Derivatives Derivative products are leveraged instruments and can provide disproportionate gains as well as disproportionate losses to the investor. Execution of such strategies depends upon the ability of the fund manager to identify such opportunities. Identification and execution of the strategies to be pursued by the fund manager involve uncertainty and decision of the fund manager may not always be profitable. No assurance can be given that the fund manager will be able to identify or execute such strategies.
Derivative products are specialized instruments that require investment techniques and risk analysis different from those associated with stocks. The use of a derivative requires an understanding not only of the underlying instrument but of the derivative itself. Derivatives require the maintenance of adequate controls to monitor the transactions entered into, the ability to assess the risk that a derivative adds to the portfolio and the ability to forecast price or interest rate movements correctly. There is a possibility that a loss may be sustained by the portfolio as a result of the failure of another party (usually referred to as the “counterparty”) to comply with the terms of the derivatives contract. Other risks in using derivatives include the risk of mispricing or improper valuation of derivatives and the inability of derivatives to correlate perfectly with underlying assets, rates and indices, illiquidity risk whereby the Scheme may not be able to sell or purchase derivative quickly enough at a fair price. The risks associated with the use of derivatives are different from or possibly greater than, the risks associated with investing directly in securities and other traditional investments.
• Risks associated with Segregated portfolio The AMC / Trustee shall decide on creation of segregated portfolio of the Scheme in case of a credit event/actual default at issuer level. Accordingly, Investor holding units of segregated portfolio may not able to liquidate their holding till the time recovery of money from the issuer. The Security comprised of segregated portfolio may not realise any value. Further, 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.
• Risks associated with Securities Lending Securities Lending is a lending of securities through an approved intermediary to a borrower under an agreement for a specified period with the condition that the borrower will return equivalent securities of the same type or class at the end of the specified period along with the corporate benefits accruing on the securities borrowed.
In case the Scheme undertakes stock lending as prescribed in the Regulations, it may, at times be exposed to counter party risk and other risks associated with the securities lending. Unitholders of the Scheme should note that there are risks inherent to securities lending, including the risk of failure of the other party, in this case the approved intermediary, to comply with the terms of the agreement entered into between the lender of securities i.e. the Scheme and the approved intermediary. Such failure can result in the possible loss of rights to the collateral put up by the borrower of the securities, the inability of the approved intermediary to return the securities deposited by the lender and the possible loss of any corporate benefits accruing to the lender from the securities lent. The Fund may not be able to sell such SID of Motilal Oswal Nifty500 Growth 50 Index Fund 44lent securities and this can lead to temporary illiquidity.
Std. Obs. 10 • 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 and changes to the underlying index and regulatory restrictions, lack of liquidity which may result in Tracking Error. Hence it may affect AMC’s ability to achieve close correlation with the underlying index of the Scheme. The Scheme’s returns may therefore deviate from its 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. The Fund Manager would monitor the Tracking Error of the Scheme on an ongoing basis and would seek to minimize the Tracking Error to the maximum extent possible. There can be no assurance or guarantee that the Scheme will achieve any particular level of Tracking Error relative to performance of the underlying Index. Tracking difference refers to annualized difference of daily returns between the index and the NAV of the ETF / Index fund.
• Transactions through mutual fund trading platforms of BSE and/ or NSE In respect of transaction in Units of the Scheme through BSE and/ or NSE, allotment and redemption of Units on any Business Day will depend upon the order processing/settlement by BSE and/ or NSE and their respective clearing corporations on which the Mutual Fund has no control.
• Risks associated with investing in Government of India Securities Market Liquidity risk with fixed rate Government of India Securities even though the Government of India Securities market is more liquid compared to other debt instruments, on certain occasions, there could be difficulties in transacting in the market due to extreme volatility leading to constriction in market volumes. Also, the liquidity of the Scheme may suffer in case the relevant guidelines issued by Reserve Bank of India undergo any adverse changes.
Interest Rate risk associated with Government of India Securities - while Government of India Securities generally carry relatively minimal credit risk since they are issued by the Government of India, they do carry price risk depending upon the general level of interest rates prevailing from time to time. Generally, when interest rates rise, prices of fixed income securities fall and when interest rates decline, the prices of fixed income securities increase. The extent of fall or rise in the prices is a function of the coupon rate, days to maturity and the increase or decrease in the level of interest rates. The price-risk is not unique to Government of India Securities. It exists for all fixed income securities. Therefore, their prices tend to be influenced more by movement in interest rates in the financial system than by changes in the government's credit rating. By contrast, in the case of corporate or institutional fixed income Securities, such as bonds or debentures, prices are influenced by their respective credit standing as well as the general level of interest rates.
• Risks associated with investing in TREPS Segments The mutual fund is a member of securities and TREPS segments of the Clearing Corporation of India
(CCIL). All transactions of the mutual fund in government securities and in TREPS segments are settled SID of Motilal Oswal Nifty500 Growth 50 Index Fund 45centrally through the infrastructure and settlement systems provided by CCIL; thus reducing the settlement and counterparty risks considerably for transactions in the said segments. The members are required to contribute an amount as communicated by CCIL from time to time to the default fund maintained by CCIL as a part of the default waterfall (a loss mitigating measure of CCIL in case of default by any member in settling transactions routed through CCIL). The mutual fund is exposed to the extent of its contribution to the default fund of CCIL at any given point in time. In the event that the default waterfall is triggered and the contribution of the mutual fund is called upon to absorb settlement/default losses of another member by CCIL, the scheme may lose an amount equivalent to its contribution to the default fund allocated to the scheme on a pro-rata basis.
• Risk associated with potential change in Tax structure This summary of tax implications given in the taxation section (Units and Offer Section III) is based on the current provisions of the applicable tax laws. This information is provided for general purpose only.
The current taxation laws may change due to change in the ‘Income Tax Act 2025’ or any subsequent changes/amendments in Finance Act/Rules/Regulations. Any change may entail a higher outgo to the scheme or to the investors by way of securities transaction taxes, fees, taxes etc. thus adversely impacting the scheme and its returns.
Std. Obs. 9 Risk Control Risk is an inherent part of the investment function. Effective Risk management is critical to fund management for achieving financial soundness. Investment by the Scheme would be made as per the investment objective of the Scheme and in accordance with SEBI Regulations. AMC has adequate safeguards to manage risk in the portfolio construction process. Risk control would involve managing risk in order to keep in line with the investment objective of the Scheme. The risk control process would include identifying the risk and taking proper measures for the same. The system has incorporated all the investment restrictions as per the SEBI guidelines and enables identifying and measuring the risk through various risk management tools like various portfolio analytics, risk ratios, average duration and analyses the same and acts in a preventive manner.
Risk factors associated for investments in Mutual Fund Schemes • The Scheme may invest in units of Liquid Schemes for liquidity purposes only. • Movements in the Net Asset Value (NAV) of these Schemes may impact the performance. Any change in the investment policies or fundamental attributes of these Schemes will affect the performance of the Scheme to the extent of investment in such schemes.
• Redemptions by in these Schemes would be subject to applicable exit loads.
Std. Obs. 9
Risk mitigation strategies:
Risk and Description Risk mitigates / management strategy Risks associated with Equity investment Market Risk Market risk is inherent to an equity scheme. Being a The Scheme is vulnerable to movements in passively managed scheme, it will invest in the securities the prices of securities invested by the included in its Underlying Index.
Scheme, which could have a material bearing SID of Motilal Oswal Nifty500 Growth 50 Index Fund 46Risk and Description Risk mitigates / management strategy on the overall returns from the Scheme. The value of the underlying Scheme investments, may be affected generally by factors affecting securities markets, such as price and volume, volatility in the capital markets, interest rates, currency exchange rates, changes in policies of the Government, taxation laws or any other appropriate authority policies and other political and economic developments which may have an adverse bearing on individual securities, a specific sector or all sectors including equity and debt markets.
Liquidity risk The Scheme will try to maintain a proper asset-liability The liquidity of the Scheme’s investments is match to ensure redemption payments are made on time inherently restricted by trading volumes in the and not affected by illiquidity of the underlying stocks.
securities in which they invests.
Tracking Error risk (Volatility/ Tracking Error risk (Volatility / Concentration risk):
Concentration risk): Over a short to medium period, the Scheme may carry The performance of the Scheme may not the risk of variance between portfolio composition and commensurate with the performance of the Benchmark. The objectives of the scheme are too underlying Index viz. Nifty 500 Growth closely track the performance of the Underlying 50Index on any given day or over any given Index over the same period, subject to tracking error.
period. The Scheme would endeavor to maintain a low tracking error by actively aligning the portfolio in line with the Index.
Derivatives Risk Derivatives will be used in the form of Index Options, Index Futures and other instruments as may be As and when the Scheme trades in the permitted by SEBI. All derivatives trade will be done derivatives market there are risk factors and only on the exchange with guaranteed settlement. The issues concerning the use of derivatives since AMC monitors the portfolio and regulatory limits for derivative products are specialized derivatives through its front office monitoring system.
instruments that require investment Exposure to derivatives of stocks or underlying index techniques and risk analyses different from will be done based on requisite research. Exposure those associated with stocks and bonds. with respect to derivatives shall be in line with regulatory limits and the limits specified in the SID.
No OTC contracts will be entered into.
Risks associated with money market investment Market Risk/ Interest Rate Risk The Scheme may invest in money market As with all fixed income securities, changes instruments having relatively shorter maturity thereby in interest rates may affect the Scheme’s mitigating the price volatility due to interest rate Net Asset Value as the prices of securities changes generally associated with long-term generally increase as interest rates decline securities.
and generally decrease as interest rates rise.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 47Risk and Description Risk mitigates / management strategy Prices of long-term securities generally fluctuate more in response to interest rate changes than do short-term securities. Indian debt markets can be volatile leading to the possibility of price movements up or down in fixed income securities and thereby to possible movements in the NAV.
Liquidity or Marketability Risk The Scheme may invest in money market This refers to the ease with which a security instruments having relatively shorter maturity. can be sold at or near to its valuation yield- to While the liquidity risk for short maturity securities maturity (YTM). may be low, it may be high in case of medium to long maturity securities.
Credit Risk Management analysis may be used for identifying Credit risk or default risk refers to the risk that company specific risks. Management’s past track an issuer of a fixed income security may record may also be studied.
default (i.e., will be unable to make timely principal and interest payments on the security).
C. SPECIAL CONSIDERATIONS • Prospective investors should study this SID and SAI carefully in its entirety and should not construe the contents hereof as advise relating to legal, taxation, financial, investment or any other matters and are advised to consult their legal, tax, financial and other professional advisors to determine possible legal, tax, financial or other considerations of subscribing to or redeeming units before making a decision to invest/redeem/hold units.
• Neither this SID and SAI nor the units have been registered in any jurisdiction. The distribution of this SID or SAI in certain jurisdictions may be restricted or totally prohibited to registration requirements and accordingly, any person who comes into possession of this SID or SAI is required to inform themselves about and to observe any such restrictions and/ or legal compliance requirements of applicable laws and Regulations of such relevant jurisdiction. Any changes in SEBI/Stock Exchange/RBI regulations and other applicable laws/regulations could have an effect on such investments and valuation thereof.
• The AMC, Trustee or the Mutual Fund have not authorized any person to issue any advertisement or to give any information or to make any representations, either oral or written, other than that contained in this SID or SAI or as provided by the AMC in connection with this offering. Prospective Investors are advised not to rely upon any information or representation not incorporated in the SID or SAI or as
provided by the AMC as having been authorized by the Mutual Fund, the AMC or the Trustee.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 48• The tax benefits described in this SID and SAI are as available under the present taxation laws and are available subject to relevant conditions. The information given is included only for general purpose and is based on advise received by the AMC regarding the law and practice currently in force in India as on the date of this SID and the Unitholders should be aware that the relevant fiscal rules or their interpretation may change. As is the case with any investment, there can be no guarantee that the tax position or the proposed tax position prevailing at the time of an investment in the Scheme will endure indefinitely. In view of the individual nature of tax consequences, each Unitholder is advised to consult his / her own professional tax advisor.
• Redemptions due to change in the fundamental attributes of the Scheme or due to any other reasons may entail tax consequences. The Trustee, AMC, Mutual Fund, their directors or their employees shall not be liable for any of the tax consequences that may arise.
• The Trustee, AMC, Mutual Fund, their directors or their employees shall not be liable for any of the tax consequences that may arise, in the event that the Scheme is wound up for the reasons and in the manner
provided in SAI. • The Mutual Fund may disclose details of the investor’s account and transactions there under to those intermediaries whose stamp appears on the application form or who have been designated as such by the investor. In addition, the Mutual Fund may disclose such details to the bankers, as may be necessary for the purpose of effecting payments to the investor. The Fund may also disclose such details to regulatory and statutory authorities/bodies as may be required or necessary.
• MOAMC undertakes the following activities other than that of managing the Schemes of MOMF and has
also obtained NOC from SEBI for the same: a. MOAMC is a registered Portfolio Manager under SEBI (Portfolio Managers) Regulations, 1993 bearing registration number INP000000670 dated August 21, 2017. b. MOAMC acts as an Investment Manager to the Schemes of Motilal Oswal Alternative Investment Trust and is registered under SEBI (Alternative Investment Funds) Regulations, 2012 as Category III AIF bearing registration number IN/AIF3/13-14/0044 and IN/AIF3/19-20/0799 respectively.
c. MOAMC has incorporated a wholly owned subsidiary in Mauritius which acts as an Investment Manager to the funds based in Mauritius. d. MOAMC has incorporated a wholly owned subsidiary in India which currently undertakes Investment Advisory Services to offshore clients.
e. AMC confirms that there is no conflict of interest between the aforesaid activities managed by AMC.
In the situations of unavoidable conflicts of interest, the AMC undertakes that it shall satisfy itself that adequate disclosures are made of source of conflict, potential ‘material risk or damage’ to investor interest and develop parameters for the same.
• Apart from the above-mentioned activities, the AMC may undertake any business activities other than in the nature of management and advisory services provided to pooled assets including offshore funds, insurance funds, pension funds, provident funds, if any of such activities are not in conflict with the activities of the mutual fund subject to receipt of necessary regulatory approvals and approval of Trustees and by ensuring compliance with provisions of regulation 21(b) (i to viii). Provided further that the asset SID of Motilal Oswal Nifty500 Growth 50 Index Fund 49management company may, itself or through its subsidiaries, undertake portfolio management services and advisory services for other than broad based fund till further directions, as may be specified by the Board, subject to compliance with the following additional conditions: - i) it satisfies the Board that key personnel of the asset management company, the system, back office, bank and securities accounts are segregated activity wise and there exist system to prohibit access to inside information of various activities;
ii) it meets with the capital adequacy requirements, if any, separately for each of such activities and obtain separate approval, if necessary under the relevant regulations.
Explanation: ─For the purpose of this regulation, the term ‘broad based fund’ shall mean the fund which has at least twenty investors and no single investor account for more than twenty-five percent of corpus of the fund.
• The Trustee, in the general interest of the unit holders of the Scheme offered under this SID and keeping in view of the unforeseen circumstances/unusual market conditions, may limit the total number of Units which can be redeemed on any Business Day.
• As the liquidity of the Scheme’s investments may sometimes be restricted by trading volumes and settlement periods, the time taken by the Fund for Redemption of Units may be significant in the event of an inordinately large number of Redemption requests. The Trustee has the right to limit redemptions under certain circumstances. Please refer to the section “Right to limit Redemption”.
• Pursuant to the provisions of Prevention of Money Laundering Act, 2002 (PMLA), if after due diligence, the AMC believes that any transaction is suspicious in nature as regards money laundering, the AMC shall have absolute discretion to report such suspicious transactions to FIU-IND (Financial Intelligence Unit – India) or such other authorities as prescribed under the rules/guidelines issued thereunder by SEBI and/or RBI and take any other actions as may be required for the purposes of fulfilling its obligations under PMLA and rules/guidelines issued thereunder by SEBI and/or RBI without obtaining the prior approval of the investor/Unitholder/ any other person.
• Investors applying for subscription of Units directly with the Fund (i.e. not routed through any distributor/agent) hereinafter referred to as 'Direct Plan' will be subject to a lower expense ratio excluding distribution expenses, commission, etc and no commission for distribution of Units will be paid / charged under Direct Plan and therefore, shall not in any manner be construed as an investment advice offered by the Mutual Fund/AMC. The subscription of Units through Direct Plan is a facility offered to the investor only to execute his/her/ their transactions at a lower expense ratio. Before making an investment decision, Investors are advised to consult their own investment and other professional advisors.
• Termination of the scheme(s) The Trustees reserve the right to terminate the scheme at any time. Regulation 36 of the SEBI Regulations 2026 provides that any scheme of a mutual fund may be wound up after repaying the amount due to the
unitholders:
1. On the happening of any event which, in the opinion of the trustees, requires the scheme to be wound up; or SID of Motilal Oswal Nifty500 Growth 50 Index Fund
502. If seventy-five percent of the unitholders of a scheme pass a resolution that the scheme be wound up; or
3. If SEBI so directs in the interest of the unitholders.
4. Where a scheme is wound up under the above Regulation, the trustees shall give a notice disclosing
the circumstances leading to the winding up of the scheme: a. to SEBI; and b. in two daily newspapers having circulation all over India & a vernacular newspaper circulating at the place where the mutual fund is formed.
In case of termination of the scheme, regulation 38 of the SEBI (mutual Funds) Regulations, 2026 shall apply.
Listing of Mutual Fund schemes that are in the process of winding up When the schemes in the process of winding-up in terms of Regulation 36 of MF Regulations, its units shall be listed on recognized stock exchange provide an exit to investors, subject to compliance with listing formalities as stipulated by the stock exchange.
However, pursuant to listing, trading on stock exchange mechanism will not be mandatory for investors, rather, if they so desire, may avail an optional channel to exit provided to them.
Trading in units of such a listed scheme that is under the process of winding up, shall be in dematerialised form. AMCs shall enable transfer of such units which are held in form of Statement of Account (SoA) / unit certificates.
Detailed operational modalities for trading and settlement of units of MF schemes that are under the process of winding up, shall be finalized by the stock exchanges where units of such schemes are being listed, in consultation with SEBI. The operational modalities shall include the following:
a. Mechanism for order placement, execution, payment and settlement; b. Enabling bulk orders to be placed for trading in units; c. Issue related to suspension of trading, declaration of date for determining the eligibility of unitholders etc. in respect of payments to be made by the AMC as part of the winding up process;
d. Disclosures to be made by AMCs including disclosure of NAV on daily basis and scheme portfolio periodically etc.
The stock exchange will develop a mechanism along with RTA for trading and settlement of such units held in the form of SoA/ Unit Certificate.
The AMC, its sponsor, employees of AMC and Trustee shall not be permitted to transact (buy or sell) in the units of such schemes that are under the process of being wound up. The compliance of the same will be monitored both by the Board of AMC and Trustee.
II. INFORMATION ABOUT THE SCHEME SID of Motilal Oswal Nifty500 Growth 50 Index Fund 51A. WHERE WILL THE SCHEME INVEST? Std. Obs. 29 The scheme would invest in the securities comprising the Nifty500 Growth 50 Index in the same proportion (weights) as in the index and track the benchmark index. The scheme may also invest in the money market instruments, in compliance with regulation to meet liquidity requirements.
Subject to the Regulations and other prevailing Laws as applicable, the corpus of the Scheme can be invested in any (but not exclusively) of the following securities: • Equity and Equity related instruments including derivatives (The Scheme may take exposure to equity derivatives of the index itself or its constituent stocks may be undertaken when equity shares are unavailable, insufficient or for rebalancing in case of corporate actions for a temporary period. Other than for above purposes, the Scheme will not invest in Equity Derivatives) • Money market instruments, Other Liquid instruments and Units of mutual fund schemes as may be provided by RBI to meet the liquidity requirements.
• Units of Mutual Fund (only in units of domestic overnight funds, Liquid funds and Money Market Mutual Funds). The scheme will not invest in units of any SIF. • Any other instruments as may be permitted by RBI/SEBI under prevailing laws from time to time.
The investment restrictions and the limits are specified in the Schedule VI of SEBI Regulations which is mentioned in the section ‘Investment Restrictions’.
The Securities mentioned above could be listed, unlisted, secured, unsecured, rated or unrated and of any maturity. The Securities may be acquired through initial public offerings, secondary market operations, and rights offers or negotiated transactions.
Investment in Derivatives The Scheme may take an exposure to equity derivatives of constituents of the Underlying Index when securities of the Index are unavailable, insufficient or for rebalancing at the time of change in Index or in case of corporate actions, for a short period of time. The total exposure to derivatives would be restricted to 20% of the net assets of the Scheme.
The Scheme may use derivative instruments such as stock futures and options contracts, warrants, convertible securities, swap agreements or any other derivative instruments that are permissible or may be permissible in future under applicable regulations and such investments shall be in accordance with the investment objective of the Scheme.
Limit for investment in derivatives instruments In accordance with para chapter 13 of SEBI Master Circular on Mutual Funds, the following conditions shall apply to the Scheme’s participation in the Derivatives market. The investment restrictions SID of Motilal Oswal Nifty500 Growth 50 Index Fund 52applicable to the Scheme’s participation in the Derivatives market will be as prescribed or varied by SEBI from time to time. The Scheme shall under normal circumstances not have exposure of more than 20% of its net assets in derivative instruments.
B. INVESTMENT RESTRICTIONS Std. Obs. 19 The following are the investment restrictions as contained in the Sixth Schedule and Chapter 13 of SEBI Master Circular on Mutual Funds and amendments thereof to SEBI (MF) Regulations which are
applicable to the Scheme at the time of making investments:
1. The Mutual fund scheme’s investment in equity shares, equity related instruments and debt instruments shall only be made in listed or to be listed securities except that mutual fund can invest in: a. unlisted Government Securities and money market instruments other than commercial papers; and b. unlisted non-convertible debentures to the extent and in the manner as specified by the Board.
2. Mutual fund scheme shall not invest in unlisted debt instruments including commercial papers (CPs), other than (a) government securities, (b) other money market instruments and (c) derivative products such as Interest Rate Swaps (IRS), Interest Rate Futures (IRF), etc. which are used by mutual funds for hedging.
For the purpose of the provisions of paragraph (c), listed debt instruments shall include listed and to be listed debt instruments. All fresh investments by mutual fund schemes in CPs would be made only in CPs which are listed or to be listed.
3. The Mutual Fund shall buy and sell securities on the basis of deliveries and shall in all cases of purchases, take delivery of relevant securities and in all cases of sale, deliver the securities:
Provided further that the Mutual Fund may engage in securities lending and borrowing specified by the Board.
Provided further that a Mutual Fund may enter into derivatives transactions in a recognized stock exchange, subject to the framework specified by the SEBI:
Provided further that sale of Government security already contracted for purchase shall be permitted in accordance with the guidelines issued by the Reserve Bank of India in this regard.
4. As per para 13.1 of SEBI Master Circular on Mutual Funds a mutual fund 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, as specified of SEBI MF Regulations and other prudential limits with respect to the debt instruments.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund
535. The Mutual Fund under all its schemes shall not own more than 10% of any company’s paid up capital carrying voting rights. For the purpose of determining the above limit, a combination of positions of the underlying securities and stock derivatives will be considered.
6. The mutual fund shall get the securities purchased or transferred in the name of the mutual fund on account of the Scheme, wherever investments are intended to be of long-term nature.
7. Transfers of investments from one scheme to another scheme in the same Mutual Fund shall be allowed only if, a) such transfers are done at the prevailing market price for quoted instruments on spot basis.
[Explanation - “Spot basis” shall have same meaning as specified by stock exchange for spot transactions;] b) the securities so transferred shall be in conformity with investment objective of the scheme to which such transfer has been made and the Policy on Inter Scheme Transfer prepared in compliance with para 13.19 of SEBI Master Circular on Mutual Funds as amended from time to time.
Std. Obs. 30
8. The Scheme may invest in another scheme under the same asset management company or any other Mutual Fund without charging any fees, 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 the Mutual Fund. No investment management fees shall be charged for investing in other schemes of the fund or in the schemes of any other Mutual Fund.
9. 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 per cent of the net assets.
10. The Scheme shall not make any investment in any fund of funds scheme.
11. All investments by the scheme in equity shares and equity related instruments shall only be made
provided such securities are listed or to be listed.
12. The Mutual Fund may borrow to meet liquidity needs, for the purpose of repurchase, redemption of units or payment of interest to the Unitholders and such borrowings shall not exceed 20% of the net asset of the Scheme and duration of the borrowing shall not exceed 6 months. The Mutual Fund may borrow from permissible entities at prevailing market rates and may offer the assets of the Mutual Fund as collateral for such borrowing.
13. No term loans will be advanced by the Scheme.
14. Investments in derivatives shall be in lines with the norms/restrictions specified in paragraph 13.15 of the Master Circular on Mutual Funds.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund
5415. No sponsor of a mutual fund, its associate or group company including the asset management company of the fund, through the schemes of the mutual fund or otherwise, individually or collectively, directly or indirectly, have - a. 10% or more of the share-holding or voting rights in the asset management company or the trustee company of any other mutual fund; or b. representation on the board of the asset management company or the trustee company of any other mutual fund.
16. As per para no.10.17.1 of SEBI Master Circular for Mutual Funds, investment’s by Mutual Funds in partly paid debentures shall be made as per the guidelines issued by AMFI, in consultation with SEBI from time to time.
17. Pending deployment of funds of a Scheme in terms of investment objectives of the Scheme, the Mutual Fund may invest the funds of the scheme in short-term deposits of scheduled commercial banks, subject to the following guidelines issued by SEBI and as may be amended from time to time.
The provisions of clause 13.7 of SEBI Master Circular on Mutual Funds where the cash in the scheme is parked in short term deposits of Scheduled Commercial Banks pending deployment, the
scheme shall abide by the following guidelines: a) “Short Term” for such parking of funds by the Scheme shall be treated as a period not exceeding 91 days. Such short-term deposits shall be held in the name of the Scheme.
b) The Scheme shall not park more than 15% of net assets in short term deposit(s) of all the scheduled commercial banks put together. However, such limit may be raised to 20% with prior approval of the Trustees.
c) The Scheme shall not park more than 10% of the net assets in short term deposit(s), with any one scheduled commercial bank including its subsidiaries. d) The Scheme shall not park funds in short term deposit of a bank which has invested in that Scheme. Trustees/AMCs shall also ensure that the bank in which a scheme has STD do not invest in the said scheme until the scheme has STD with such bank e) The AMC will not charge any investment management and advisory fees for funds under a Plan parked in short term deposits of scheduled commercial banks.
f) The above provisions will not apply to term deposits placed as margins for trading in cash and derivatives market.
18. Investment restrictions related to REITs -
A mutual fund may invest in the units of REITs subject to the following: a) No mutual fund under all its schemes shall own more than 10% of units issued by a single issuer of REITs ; and b) A mutual fund scheme shall not invest – i. more than 10% of its NAV in the units of REITs ; and ii. more than 5% of its NAV in the units of REITs issued by a single issuer.
Provided that the limits mentioned in sub-clauses (i) and (ii) above shall not be applicable for investments in case of index fund or sector or industry specific scheme pertaining to REITs .
SID of Motilal Oswal Nifty500 Growth 50 Index Fund
5519. All investment restrictions shall be applicable at the time of making investments. The AMC may alter these limitations/objectives from time to time to the extent the SEBI Regulations change so as to permit Scheme to make its investments in the full spectrum of permitted investments to achieve its investment objective. The Trustees may from time to time alter these restrictions in conformity with the SEBI Regulations.
20. With respect to the above, Nifty 500 Growth 50Index ensures compliance with the aforesaid norms.
C. FUNDAMENTAL ATTRIBUTES Std. Obs. 60 Following are the Fundamental Attributes of the Scheme, in terms of in terms of para 1.9 of SEBI Master
Circular for Mutual Funds: i. Type of a Scheme: An open-ended fund replicating/tracking the Nifty 500 Growth 50Index. ii. Investment Objective: The investment objective of the scheme is to provide returns that, closely correspond to the total returns of the securities as represented by Nifty500 Growth 50Index, subject to tracking error. However, there is no guarantee or assurance that the investment objective of the scheme will be achieved.
• Investment Objective: Please refer to section ‘Investment Objective’. • Investment pattern: Please refer to section ‘Asset Allocation’. iii. Terms of Issue: • Liquidity Provisions: Provisions with respect to listing, repurchase, redemption, fees and expenses are mentioned in the SID.
• Aggregate fees and expenses charged to the scheme: The aggregate fee and expenses to be charged to the Scheme is detailed in Section I - Part III(C) of this document. • Any Safety Net or Guarantee Provided: The Scheme does not provide any safety net or guarantee In accordance with Regulation 22(9)(c)) of the SEBI (MF) Regulations, 2026 and Para 1.9.2 of SEBI Master Circular for Mutual Funds, 2026 that no change in the fundamental attributes of the Scheme(s) or fee and expenses payable or any other change which would modify the Scheme(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; and • Details, as specified by SEBI, are appropriately displayed on the website of AMC • The Unitholders are given an option to exit at the prevailing Net Asset Value without any exit load.
Index methodology: About Nifty500 Growth 50 Total Return Index SID of Motilal Oswal Nifty500 Growth 50 Index Fund 56Information and Index objective: Nifty500 Growth 50 Index:
The Nifty 500 Growth 50Index aims to identify and track companies exhibiting strong earnings and revenue growth momentum, selecting stocks from the Nifty 500 universe based on a composite growth factor score that evaluates profitability, sales expansion, and price momentum.
www.niftyindices.com/indices/equity/strategy-indices/nifty500-growth-50
Base Date: April 01, 2005
Base Value Index: 1000
Index service provider: NSE Indices Limited is the index provider of the underlying index. NSE Indices Limited (formerly known as India Index Services & Products Limited - IISL) is a subsidiary of the National Stock Exchange of India Limited. It is setup to provide a variety of indices and index-related services and products for the Indian capital markets.
Universe:
Stocks forming part / going to form a part of the Nifty 500 index at the time of review
Eligible Universe:
Each stock within the universe is eligible to be a part of the index subject to the following: • Constituents should have a minimum listing history of one year • Bottom 10 percentile stocks based on 6 month average daily turnover within the universe are ineligible for inclusion in the index • Bottom 10 percentile stocks based on turnover ratio within the universe are ineligible for inclusion in the index
Stock selection criteria:
Stock Selection based on growth parameters: • For each eligible stock, Growth Z-score is calculated on the basis of 3-year profit after tax CAGR, 3-year sales CAGR and 1-year risk adjusted return. • 3-year profit after tax CAGR and 3-year sales CAGR parameters are winsorized below the 5th and above the 95th percentile • Growth Z-score of each parameter for each security is calculated as per the following formula: (x-µ)/σ Where, x is the parameter value of the stock µ is the mean value of the parameters in the eligible universe σ is the std. deviation of the parameters in the eligible universe • Bottom 25 percentile stocks based on 3-year profit after tax CAGR Z-score and 3-year sales CAGR Z- score are considered ineligible for inclusion • Weighted average Growth Z Score is calculated for all securities as per the following formula : (1/3) * Z Score of 3-year profit after tax CAGR + (1/3) * Z Score of 3-year sales CAGR + (1/3) * Z Score of 1-year risk adjusted return
Weights and Capping: • Weight of each stock in the index is derived by multiplying the free float market capitalization with SID of Motilal Oswal Nifty500 Growth 50 Index Fund 57the growth score of that stock • Each stock in the index is capped at the lower of 5% or 5 times the weight of the stock in the index based only on free float market capitalization • Each sector in the index is capped at 30% • In case the sector cap limit of 30% is not achieved, the same shall be relaxed by 5% each time until the desired capping is achieved • Capping will be done semi-annually at the time of reconstitution The weight of the stocks may drift between two rebalancing periods due to movement in the stock prices
Index Rebalancing and Reconstitution: • Index rebalancing and reconstitution will be done on a semi-annual basis in June and December using data ending last trading day of May and November respectively.
• Stocks that moved out of the Nifty 500 index shall also move out of the index at the time of subsequent review of the Nifty500 Growth 50 index • Top 25 ranked stocks on the basis of growth score are compulsorily included in the index, whereas existing stocks in the index whose rank goes beyond 75 are compulsorily excluded from the index • Apart from the scheduled semi-annual review, additional ad-hoc reconstitution and rebalancing of the index shall be initiated in case any of the index constituents undergoes suspension or delisting or scheme of arrangement.
• Further, on a quarterly basis, indices will be screened for compliance with the portfolio concentration norms for ETFs/Index Funds announces by SEBI on January 10, 2019. In case of non-compliance of any of the stated norms, suitable corrective measures such as replacement of ineligible stock, re- alignment of constituent weights will be undertaken depending upon the nature of non-compliance to ensure compliance with the norms.
Index Composition The table below lists the constituents of Nifty 500 Growth 50Total Return Index as on September 30, 2026.
Sr No. Security Name Weightage Impact cost 1 MULTI COMMODITY EXCHANGE OF INDIA LTD. 5.79% 0.02 2 DIXON TECHNOLOGIES (INDIA) LTD. 5.67% 0.02 3 FSN E-COMMERCE VENTURES LTD. 5.29% 0.03 4 JIO FINANCIAL SERVICES LTD. 4.61% 0.02 5 CUMMINS INDIA LTD. 4.39% 0.02 6 GE VERNOVA T&D INDIA LTD. 4.33% 0.04 7 PHOENIX MILLS LTD. 4.30% 0.04 8 TRENT LTD. 4.11% 0.02 9 BSE LTD. 4.09% - SID of Motilal Oswal Nifty500 Growth 50 Index Fund 5810 HITACHI ENERGY INDIA LTD. 4.05% 0.03 11 LLOYDS METALS AND ENERGY LTD. 3.94% 0.05 12 POLYCAB INDIA LTD. 3.44% 0.02 13 AU SMALL FINANCE BANK LTD. 3.34% 0.03 14 WELSPUN CORP LTD. 3.11% 0.04 15 IDFC FIRST BANK LTD. 3.01% 0.03 16 SAI LIFE SCIENCES LTD. 2.87% 0.05 17 ACUTAAS CHEMICALS LTD. 2.56% 0.04 18 WAAREE ENERGIES LTD. 2.35% 0.02 19 CRAFTSMAN AUTOMATION LTD. 1.81% 0.05 20 MUTHOOT FINANCE LTD. 1.79% 0.03 21 KARUR VYSYA BANK LTD. 1.64% 0.03 22 NETWEB TECHNOLOGIES INDIA LTD. 1.49% 0.03 23 AMBER ENTERPRISES INDIA LTD. 1.41% 0.03 24 SYRMA SGS TECHNOLOGY LTD. 1.33% 0.04 25 ANAND RATHI WEALTH LTD. 1.31% 0.04 26 FORCE MOTORS LTD. 1.19% 0.04 27 INVENTURUS KNOWLEDGE SOLUTIONS LTD. 1.06% 0.07 28 PREMIER ENERGIES LTD. 1.05% 0.04 29 NATCO PHARMA LTD. 1.02% 0.04 30 PG ELECTROPLAST LTD. 1.02% 0.04 31 AUTHUM INVESTMENT & INFRASTRUCTURE LTD. 0.94% 0.07 32 CEMINDIA PROJECTS LTD. 0.92% 0.1 33 KAYNES TECHNOLOGY INDIA LTD. 0.91% 0.03 34 ANANT RAJ LTD. 0.90% 0.04 35 SAGILITY LTD. 0.89% 0.05 36 BELRISE INDUSTRIES LTD. 0.84% 0.05 37 PTC INDUSTRIES LTD. 0.84% 0.06 38 HONASA CONSUMER LTD. 0.68% 0.07 39 SCHNEIDER ELECTRIC INFRASTRUCTURE LTD. 0.65% 0.19 40 CAPRI GLOBAL CAPITAL LTD. 0.59% 0.05 41 ZEN TECHNOLOGIES LTD. 0.59% 0.04 42 TITAGARH RAIL SYSTEMS LTD. 0.57% 0.05 43 JYOTI CNC AUTOMATION LTD. 0.56% 0.06 44 OLECTRA GREENTECH LTD. 0.52% 0.04 45 DOMS INDUSTRIES LTD. 0.47% 0.07 46 SWAN CORP LTD. 0.46% 0.07 47 GARDEN REACH SHIPBUILDERS & ENGINEERS LTD. 0.44% 0.03 48 CHOICE INTERNATIONAL LTD. 0.33% 0.04 49 JUPITER WAGONS LTD. 0.28% 0.06 50 BLS INTERNATIONAL SERVICES LTD. 0.25% 0.06 SID of Motilal Oswal Nifty500 Growth 50 Index Fund 59Please click on the Downloads section for full list of index components www.niftyindices.com/indices/equity/strategy-indices/nifty500-growth-50 Index Performance as on September 30, 2026:
Stats Annualized returns Annualized Volatility 1 Year 9.42% 20.73% 3 Year 18.26% 21.08% 5 Year 15.89% 20.12% 7 Year 22.12% 21.33% 10 Year 17.01% 19.98%
Portfolio Concentration Norms:
Compliance w.r.t. para 4.3 of SEBI Master Circular on Mutual Funds - Portfolio Concentration Norms for Equity Exchange Traded Funds (ETFs) and Index Funds: a. The index shall have a minimum of 10 stocks as its constituents.
b. For a sectoral/ thematic Index, no single stock shall have more than 35% weight in the index. For other than sectoral/ thematic indices, no single stock shall have more than 25% weight in the index c. The weightage of the top three constituents of the index, cumulatively shall not be more than 65% of the Index.
d. The individual constituent of the index shall have a trading frequency greater than or equal to 80% and an average impact cost of 1% or less over previous six months.
Following are the details of the underlying Index constituents in compliance with the above regulatory
requirements:
Particular Parameter Total Number of Securities 50 Highest Weight of a Security in Index 5.79% Total weight of Top 3 Constituents 16.75% Minimum Frequency of Trading 6 Months >=80% The Fund Manager reserves the right to invest in such instruments and securities as may be permitted from SID of Motilal Oswal Nifty500 Growth 50 Index Fund 60time to time and which are in line with the investment objective of the scheme it should include subject to prior approval from SEBI, if any.
D. OTHER SCHEME SPECIFIC DISCLOSURES Listing and transfer of units It is not proposed to list the units issued under this scheme. However, the Mutual Fund may at its sole discretion list the Units on one or more stock exchanges at a later date.
The Scheme being an open-ended Scheme under which the Units are available for Subscription and Redemption on an ongoing basis on all the Business Days, the Units of the Scheme are not proposed to be listed on any stock exchange.
However, the AMC/ Trustee reserves the right to list the Units of the Scheme as and when the AMC/ Trustee considers it necessary in the interest of Unit holders of the Scheme.
Transfer of units There are no restrictions on transfer of Units of the Scheme whether held in Statement of Account (physical / non-demat) mode or dematerialized mode. Units held in dematerialized form can be transferred and transmitted in accordance with the provisions of SEBI (Depositories and Participants) Regulations, as may be amended from time to time and units held in Statement of Account (physical / non-demat) mode can be transferred by investors under resident / non-resident individual category SID of Motilal Oswal Nifty500 Growth 50 Index Fund 61for the reasons like transfer to siblings, gifting of units, transfer of units to third party and addition / deletion of unitholders, in accordance with the AMFI Best Practices Guidelines Circular No.116/ 2024-25 dated August 14, 2024 read with AMFI Best Practices Guidelines
Circular No. 135/BP/119/2025-26 dated May 08, 2025. For further details, please refer SAI.
In case a person (i.e. a transferee) becomes a holder of the Units by operation of law or upon enforcement of pledge then the AMC shall, subject to production of such satisfactory evidence and submission of such documents, proceed to effect the transfer, if the intended transferee is otherwise eligible to hold the Units of the Scheme.
Additions / deletions of names of Unit holders will be allowed only in folio held in the name of individual investor(s). Further, addition of names in the folio will also be allowed under the following 2 (two) scenarios subject to compliance with AMFI Best Practices Guidelines Circular No.116/ 2024-25 dated August 14, 2024 read with AMFI Best Practices Guidelines Circular No. 135/BP/119/2025-26 dated May 08, 2025:
i. Surviving joint unitholder who wants to add new joint holder(s) in the folio upon demise of one or more joint unitholder(s). ii. A minor unitholder, who has turned a major and has changed his / her status from minor to major, wants to add joint holder(s) in the folio.
For further details, please refer SAI.
Dematerialization of units Dematerialization The Units of the Scheme will also be available in the Dematerialized Std. Obs. 58 (electronic) mode, if so selected by the Investor in the Application Form.
i.The Units of the Growth Option issued under the Scheme, will be distinct from each other and would have different ISINs. Units held in Demat Form are freely transferable. ii.The Investor under the Scheme will be required to have a beneficiary account with a Depository Participant of NSDL / CDSL and will be required to indicate in the application the DP’s name, DP ID Number and beneficiary account number of the applicant with the Depositary Participant or such details requested in the Application Form / Transaction Form.
iii.For Investors proposing to hold Units in dematerialized mode, applications without relevant details of his / her / its Depository account are liable to be rejected.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 62iv.If KYC details of the investor including IPV is not updated with DP, the Units will be allotted in non- demat mode subject to compliance with necessary KYC provisions.
Minimum Target amount Rs. 10 Crores (This is the minimum amount required to operate the scheme and if this is not collected during the NFO period, then all the investors would be refunded the amount invested without any return.) Maximum amount to be raised There is no upper limit on the total amount to be collected in the New (if any) Fund Offer.
Allotment (Detailed procedure) Subject to the receipt of the minimum subscription amount, allotment would be made to all the valid applications of the Unitholders received during the New Fund Offer (NFO) period. The Fund will allot units and dispatch statement of accounts within 5 working days from the closure of the NFO. The units of the Scheme would be allotted at the face value of Rs. 10/- on the allotment date. Investors under the Scheme will have an option to hold the Units either in dematerialized (electronic) form or in physical form. In case of investors opting to hold Units in dematerialized mode, the Units will be credited to the investors' depository account (as per the details provided by the investor) not later than 5 working days from the date of closure of the NFO. Further, a holding statement could be obtained from the Depository Participants by the Investor. In case of investors opting to hold the Units in physical mode, on allotment, the AMC/Fund will send to the Unitholders, an account statement specifying the number of units allotted by way of physical form (where email address is not registered) and/or email and/or SMS within 5 Business Days from the date of closure of New Fund Offer to the registered address/e-mail address and/or mobile number. Normally, no certificates will be issued.
However, on request from the Unitholder, Unit certificates will be issued for the same. The AMC will issue a Unit certificate to the applicant within 5 Business Days of the receipt of request for the certificate. Unit certificate, if issued, must be duly discharged by the Unit holder(s) and surrendered along with the request for redemption/switch or any other transaction of Units covered therein. The AMC shall, on production of instrument of transfer together with relevant unit certificates, register the transfer and return the unit certificate to the transferee within thirty days from the date of such production.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 63As per Regulation 35 of SEBI Mutual Fund Regulation 2026, the units shall be freely transferrable.
The allotment of units is subject to realization of the payment instrument.
Any application for subscription of units may be rejected if found incomplete by the AMC/Trustee. Refer Section ‘Account Statements’ under the ‘Ongoing Offer Details’ for details regarding account statements.
Refund If application is rejected, full amount will be refunded within 5 working days of closure of NFO. If refunded later than 5 working days @ 15% p.a. for delay period will be paid and charged to the AMC.
Who can invest This is an indicative list and you are requested to consult your financial This is an indicative list and advisor. The following are eligible to subscribe to the units of the Scheme: investors shall consult their 1. Resident adult individuals, either singly or jointly (not exceeding financial advisor to ascertain three) or on anyone or Survivor basis.
whether the scheme is suitable 2. Minors through Parents/Lawful Guardian. AMC will follow uniform to their risk profile. process ‘in respect of investments made in the name of a minor through a guardian’ in terms of para 15.13 of SEBI Master Circular Std. Obs. 37 on Mutual Funds.
3. Hindu Undivided Family (HUF) through its Karta.
4. Partnership Firms in the name of any one of the partner.
5. Proprietorship in the name of the sole proprietor.
6. Companies, Body Corporate, Societies, (including registered co- operative societies), Association of Persons, Body of Individuals, Clubs and Public Sector Undertakings registered in India if authorized and permitted to invest under applicable laws and regulations.
7. Banks (including co-operative Banks and Regional Rural Banks), Financial Institutions.
8. Mutual Fund schemes registered with SEBI.
9. Non-Resident Indians (NRIs) / Persons of Indian Origin (PIOs) residing abroad on repatriation basis and on non-repatriation basis.
NRIs and PIOs who are residents of U.S. and Canada cannot invest in the Schemes of MOMF. #
10. Foreign Portfolio Investor (FPI)
11. Charitable or Religious Trusts, Wakf Boards or endowments of private trusts (subject to receipt of necessary approvals as “Public securities” as required) and private trusts authorized to invest in units of Mutual Fund schemes under their trust deeds.
12. Army, Air Force, Navy, Para-military funds and other eligible institutions.
13. Scientific and Industrial Research Organizations.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund
6414. Multilateral Funding Agencies or Bodies Corporate incorporated outside India with the permission of Government of India and the Reserve Bank of India.
15. Overseas Financial Organizations which have entered into an arrangement for investment in India, inter-alia with a Mutual Fund registered with SEBI and which arrangement is approved by Government of India.
16. Provident / Pension / Gratuity / Superannuation and such other retirement and employee benefit and other similar funds as and when permitted to invest.
17. Qualified Foreign Investors (subject to and in compliance with the extant regulations)
18. Other Associations, Institutions, Bodies etc. authorized to invest in the units of Mutual Fund.
19. Trustees, AMC, Sponsor or their associates may subscribe to the units of the Scheme.
20. Such other categories of investors permitted by the Mutual Fund from time to time, in conformity with the SEBI Regulations.
21. 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, PAN details as mentioned under the paragraph “Anti Money Laundering and Know Your Customer”, updated bank account details including cancelled original cheque leaf of the new account and his specimen Signature duly authenticated by his banker. No further transactions shall be allowed till the status of the minor is changed to major.
22. Pursuant to para 15.13 of SEBI Master Circular on Mutual Funds investors are required to note that the minor shall be the sole unit holder in a folio. Joint holders will not be registered.
The minor unit holder shall be represented either by natural parent (father and mother) or by a legal guardian.
Payment of investment shall be from the authorized banking channels and from the bank account of minor or joint account of minor with guardian.
The process of minor attaining major and status of investment etc. is mention in Statement of Additional Information (SAI).
Investors are requested to refer SAI for detailed information.
Who cannot invest 1. Persons residing in the Financial Action Task Force (FATF) Non- Compliant Countries and Territories (NCCTs).
2. Pursuant to RBI Circular No. 14 dated September 16, 2003, Overseas Corporate Bodies (OCBs) cannot invest in Mutual Funds.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund
653. US and Canada: United States Person (“U.S. person”*) and NRIs residing in Canada as defined under the laws of the United States of America and Canada respectively except lump sum subscription, System Investment Plan (SIP), switch transactions, Systematic Transfer Plan (STP), Systematic Withdrawal Plan (SWP)requests received from Non-resident Indians / Persons of Indian origin who at the time of such investment / first time registration of specified facility are present in India and submit a physical transaction request, or any other mode of transaction request at the discretion of the Investment Manager, along with such documents as may be prescribed by the AMC / Mutual Fund from time to time. The AMC shall accept such investments subject to the applicable laws and such other terms and conditions as may be notified by the AMC / Mutual Fund. The investor shall be responsible for complying with all the applicable laws for such investments. The AMC / Mutual Fund reserves the rights to put the transaction requests on hold / reject the transaction request / reverse allotted units, as the case may be, as and when identified by the AMC / Mutual Fund, which are not in compliance with the terms and conditions prescribed in this regard.
4. Such other persons as may be specified by AMC from time to time. *The term “U.S. person” means any person that is a U.S. person within the meaning of Regulation S under the Securities Act of 1933 of U.S. or as defined by the U.S. Commodity Futures Trading Commission or as per such further amended definitions, interpretations, legislations, rules etc., as may be in force from time to time.
The Trustees/AMC reserves the right to include / exclude new / existing categories of investors to invest in the Scheme from time to time and change, subject to SEBI Regulations and other prevailing statutory regulations, if any.
How to Apply (details) This section must be read in conjunction with Statement of Additional Information Fund (herewith referred as “SAI”). Investors should Std. Obs. 35 mandatorily use the Application Forms, Transactions Request, included in the KIM and other standard forms available at the Investor Service Centers/ www.motilaloswalmf.com, for any financial/non-financial transactions. Any transactions received in any non-standard forms are liable to be rejected.
Investors are advised to fill up the details of their bank account numbers on the application form in the space provided. In order to protect the Std. Obs. 62 interest of the Unit holders from fraudulent encashment of cheques, SEBI has made it mandatory for investors in mutual funds to state their bank account numbers in their applications. SEBI has also made it mandatory SID of Motilal Oswal Nifty500 Growth 50 Index Fund 66for investors to mention their Permanent Account Number (PAN) transacting in the units of Motilal Oswal Mutual Fund (herewith referred as “MOMF”), irrespective of the amount of transaction.
Please also note that the KYC is mandatory for making investment in mutual funds schemes irrespective of the amount, for details please refer to SAI. The application (both direct application and application routed through Distributor) should be complete in all respects along with the cheque / pay order / demand draft / other payment instruction should be submitted at the Investor Service Center, Official Point of Acceptance of Transaction, at the registered and corporate office of the AMC and the office of the Registrar during their Business Hours on their respective Business Day. No outstation cheques or stock invests will be accepted.
Currently, the option to invest in the Scheme through payment mode as Cash is not available. The Trustees reserves the right to change/modify above provisions at a later date.
Investors can execute transactions online through the official website
https://www.motilaloswalmf.com/investonline, Please refer to the SAI and Application form for the detailed instructions.
Where can you submit the filled During the ongoing period, the applications can be submitted at any of the up applications. branches of the collecting bankers (if appointed) or at the Designated Collection Center (DCC)/ Investor Service Center (ISC) of MOMF as mentioned in the SID and also at DCC and ISC of our Registrar and Transfer Agent (RTA), Kfin Technologies Ltd. The details of RTA’s DCC and ISC are available at the link www.kfintech.com. A list of the addresses is given at the end of SID.
The AMC reserves the right to appoint additional collecting bankers during the NFO Period and change the bankers and/or any of the bankers appointed subsequently The policy regarding reissue of Units once redeemed/repurchased will not be re-issued 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 The Trustee may, in the general interest of the Unitholders of the Scheme right to freely retain or dispose and when considered appropriate to do so based on unforeseen of units being offered. circumstances/unusual market conditions, impose restriction on redemption of Units of the Schemes. The following requirements will be
observed before imposing restriction on redemptions:
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 67a. Restriction may be imposed when there are circumstances leading to a systemic crisis or event that severely constricts market liquidity or the
efficient functioning of markets such as: i. i. Liquidity issues - when market at large becomes illiquid affecting almost all securities rather than any issuer specific security. AMCs should have in place sound internal liquidity management tools for schemes. Restriction on redemption cannot be used as an ordinary tool in order to manage the liquidity of a scheme. Further, restriction on redemption due to illiquidity of a specific security in the portfolio of a scheme due to a poor investment decision shall not be allowed.
ii. ii. Market failures, exchange closures - when markets are affected by unexpected events which impact the functioning of exchanges or the regular course of transactions. Such unexpected events could also be related to political, economic, military, monetary or other emergencies.
iii. b. Operational issues - when exceptional circumstances are caused by force majeure, unpredictable operational problems and technical failures (e.g. a black out). Such cases can only be considered if they are reasonably unpredictable and occur in spite of appropriate diligence of third parties, adequate and effective disaster recovery procedures and systems Restriction on redemption may be imposed for a specific period of time not exceeding 10 working days in any 90 days’ period.
c. Any such imposition requires specific approval of Board of AMCs and Trustees and the same shall be immediately informed to SEBI. d. When restriction on redemption is applied the following procedure
shall be followed: a) Redemption requests upto Rs. 2 lakh will not be subject to such restriction. b) c) In case of redemption requests above Rs. 2 lakhs, the AMC shall redeem the first Rs. 2 lakhs without restriction and remaining part over above be subject to such restriction.
Units of the Scheme which are issued in demat (electronic) form will be transferred and transmitted in accordance with the provisions of SEBI (Depositories and Participants) Regulations, as may be amended from time to time.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 68Right to Limit Fresh Subscription The Trustees reserves the right at its sole discretion to withdraw / suspend the allotment / Subscription of Units in the Scheme temporarily or indefinitely, at the time of NFO or otherwise, if it is viewed that increasing the size of such Scheme may prove detrimental to the Unit holders of such Scheme. An order to Purchase the Units is not binding on and may be rejected by the Trustees or the AMC unless it has been confirmed in writing by the AMC and/or payment has been received.
Cut off timing for Cut-off timings with respect to Subscriptions/Purchases including switch subscriptions/ redemptions/ – in shall be as follows: switches • In respect of valid applications received by 3.00 p.m. on a Business This is the time before which Day and where the funds for the entire amount of subscription / your application (complete in purchase / switch-ins as per the application are credited to the bank all respects) should reach the account of the Scheme before the cut-off time i.e. available for official points of acceptance. utilization before the cut-off time- the closing NAV of the day shall be applicable.
• In respect of valid applications received after 3.00 p.m. on a Business Day 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.
• In respect of valid applications with an outstation cheques or demand drafts not payable at par at the Official Points of Acceptance where the application is received, the closing NAV of day on which the cheque or demand draft is credited shall be applicable.
• In respect of valid applications, the time of receipt of applications or the funds for the entire amount are available for utilization, whichever is later, will be used to determine the applicability of NAV.
In case of other facilities like Systematic Investment Plan (SIP), Systematic Transfer Plan (STP), etc., the NAV of the day on which the funds are available for utilization by the Target Scheme shall be considered irrespective of the instalment date.
Redemptions including switch – outs: • In respect of valid applications received upto 3.00 p.m. by the Mutual Fund, closing NAV of the day of receipt of application, shall be applicable. • In respect of valid applications received after 3.00 p.m. by the Mutual Fund, the closing NAV of the next business day shall be applicable.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 69The AMC reserves the right to change / modify the aforesaid requirements at a later date in line with SEBI directives from time to time.
Transaction through online facilities/ electronic mode:
The time of transaction done through various online facilities/electronic modes offered by the AMC, for the purpose of determining the applicability of NAV, would be the time when the request of purchase/redemption/switch/SIP/STP of units is received on the servers of AMC/RTA as per terms and conditions of such facilities.
Transaction through Stock Exchange:
With respect to investors who transact through the stock exchange, Applicable NAV shall be reckoned on the basis of the time stamping as evidenced by confirmation slip given by stock exchange mechanism.
Where can the applications for The application forms for purchase/redemption of units directly with the purchase/redemption switches Fund can be submitted at the Designated Collection Center (DCC)/ be submitted? Investor Service Center (ISC) of Motilal Oswal Mutual Fund as mentioned in the SID and also at DCC and ISC of our Registrar and Transfer Agent (RTA), KFin Technologies Limited. The details of RTA’s
DCC and ISC are available at the link https://www.kfintech.com/contact- us/. it is mandatory to mention their bank account numbers in their applications/requests for redemption.
Investors can also subscribe to the Units of the Scheme through MFSS and/or NMF II facility of NSE and BSE StAR MF facility of BSE.
In addition to subscribing Units through submission of application in physical, investor / unit holder can also subscribe to the Units of the Scheme through RTA’s website i.e. www.kfintech.com/ . The facility to transact in the Scheme is also available through mobile application of Kfin i.e. ‘KFINTRACK’ Minimum amount for purchase Rs. 500/- and in multiples of Re.1/- thereafter.
/ switches into the Scheme Minimum additional amount will be Rs. 500/- and in multiples of Re. 1/- thereafter.
AMC may revise the minimum/maximum amounts and the methodology for new/additional subscriptions, as and when necessary. Such change may be brought about after taking into account the cost structure for a transaction/account and /or Market practices and/or the interest of existing Unit holders. Further, such changes shall only be applicable to transactions from the date of such a change, on a prospective basis.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 70Minimum Redemption/switch- Rs. 500/- and in multiples of Re.1/- thereafter or account balance, out Amount whichever is lower.
In case the Investor specifies the number of Units and amount, the number of units shall be considered for Redemption. In case the unit holder does not specify the units or amount, the request for redemption will be rejected. If investor specifies the unit or amount in request which is more than the available units or amount in the folio scheme account, then the Mutual Fund shall redeem the entire balance of Units in account of the Unit holder In case of Units held in dematerialized mode, the Unitholder can give a request for Redemption only in number of Units. Request for subscriptions can be given only in amount. Depository participants of registered Depositories to process only redemption request of units held in Demat form.
Minimum balance to be There is no minimum balance requirement. maintained and consequences of non-maintenance 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 Std. Obs. 61 valid application/transaction to the Unit holders registered e-mail address and/ or mobile number (whether units are held in demat mode or in account statement form).
A Consolidated Account Statement (CAS) detailing all the transactions across all mutual funds (including transaction charges paid to the distributor) 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.
1. Half-yearly CAS shall be issued at the end of every six months (i.e.
September/ March) on or before 18th day of succeeding month on registered email address and 21st for those who have opted for physical copy , to all investors providing the prescribed details across all schemes of mutual funds and securities held in dematerialized form across demat accounts, if applicable Investors having MF investments and holding securities in Demat account shall receive a Consolidated Account Statement containing details of transactions across all Mutual Fund schemes and securities from the Depository by email / physical mode.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 71For further details, refer SAI.
Redemption The redemption or repurchase proceeds shall be dispatched to the unitholders within three working days from the date of redemption or repurchase.
For list of exceptional circumstances refer para 15.3.3 of SEBI Master
Circular for Mutual Funds.
However, in case of exceptional circumstances as mentioned in AMFI letter no. AMFI/ 35P/ MEM-COR/ 74 / 2022-23 dated January 16, 2023, the redemption or repurchase proceeds will be transferred / dispatched to Unitholders within the time frame prescribed for such exceptional circumstances.
A penal interest of 15% p.a. or such other rate as may be prescribed by SEBI from time to time, will be paid in case the payment of redemption proceeds is not made within the stipulated timelines.
Bank Mandate As per SEBI requirements, it is mandatory for an investor to provide his/her bank account number in the Application Form. The Bank Account Std. Obs. 61 details as mentioned with the Depository should be mentioned. If depository account details furnished in the application form are invalid or not confirmed in the depository system, the application may be rejected. The Application Form without the Bank account details would be treated as incomplete and rejected.
Notwithstanding any of the above conditions, any application may be accepted or rejected at the sole and absolute discretion of the Trustee.
Delay in payment of The AMC shall be liable to pay interest to the Unitholders at such rate as redemption / repurchase may be specified vide para 15.4 of SEBI Master Circular on Mutual Funds proceeds for the period of such delay (presently @ 15% per annum).
Unclaimed Redemption In accordance with with para 15.5 of SEBI Master Circular on Mutual Amount Funds, Mutual Funds shall provide the details of investors on their website like, their name, address, folios, etc. The website shall also include the Std. Obs. 53 process of claiming the unclaimed amount alongwith necessary forms and document. Further, the unclaimed amount along with its prevailing value shall be disclosed to investors separately in their periodic statement of accounts/CAS.
Further, pursuant to said circular on treatment of unclaimed redemption amounts, redemption amounts remaining unclaimed based on expiry of payment instruments will be identified on a monthly basis and amounts of unclaimed redemption would be deployed in the respective Unclaimed Amount Plan(s) as follows:
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 72• Motilal Oswal Liquid Fund - Unclaimed Redemption - Upto 3 years and • Motilal Oswal Liquid Fund - Unclaimed Redemption - Greater than 3 years Investors are requested to note that pursuant to the circular investors who claim the unclaimed amounts during a period of three years from the due date shall be paid initial unclaimed amount along-with the income earned on its deployment.
Investors, who claim these amounts after 3 years, shall be paid initial unclaimed amount along-with the income earned on its deployment till the end of the third year. After the third year, the income earned on such unclaimed amounts shall be used for the purpose of investor education.
Disclosure w.r.t investment by Minors are eligible to invest through Parents/Lawful Guardian. AMC will minors follow uniform process ‘in respect of investments made in the name of a minor through a guardian’ in terms of para 15.13 of SEBI Master Circular Std. Obs. 37 on Mutual Funds 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, PAN details as mentioned under the paragraph “Anti Money Laundering and Know Your Customer”, updated bank account details including cancelled original cheque leaf of the new account and his specimen Signature duly authenticated by his banker. No further transactions shall be allowed till the status of the minor is changed to major.
The minor unit holder shall be represented either by natural parent (father and mother) or by a legal guardian. Payment of investment shall be from the authorised banking channels and from the bank account of minor or joint account of minor with guardian.
The process of minor attaining major and status of investment etc. is mention in Statement of Additional Information (SAI).
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 73OTHER DETAILS A. PERIODIC DISCLOSURES Net Asset Value AMC will declare separate NAV under Regular Plan and Direct This is the value per unit of the scheme Plan of the Scheme.
on a particular day. You can ascertain the value of your investments by The AMC will calculate and disclose the first NAV of the Scheme multiplying the NAV with your unit within a period of 5 working days from the date of allotment under balance. the NFO. Thereafter, the NAV will be calculated on all business days and disclosed in the manner specified by SEBI. The AMC shall update the NAVs on its website www.motilaloswalmf.com Std. Obs. 41 and 42 and also on AMFI website www.amfiindia.com before 11.00 p.m.
on every business day. If the NAVs are not available before 11.00 p.m. on every business day, the reason for delay in uploading NAV would be explained to AMFI in writing. If the NAV is not available before the commencement of Business Hours on the following day due to any reason, the Mutual Fund shall issue a press release giving reasons and explaining when the Mutual Fund would be able to publish the NAV.
Further, Mutual Funds/ AMCs shall extend facility of sending latest available NAVs to investors through SMS, upon receiving a specific request in this regard. Investors can also contact the office of the AMC to obtain the NAV of the Scheme.
Monthly & Annual Disclosure of The fund shall communicate any change in risk-o-meter by way of Risk-o-meter Notice cum Addendum and by way of an e-mail or SMS to unitholder. Further Risk-o-meter of scheme shall be evaluated on a monthly basis and Risk-o-meter along with portfolio shall be disclosed on website (https://www.motilaloswalmf.com/downloads/scheme-portfolio- details) and on AMFI website within 10 calendar days from the close of each month.
Additionally, MOMF shall disclose the risk level of all schemes as on March 31 of every year, along with number of times the risk level has changed over the year, on its website and AMFI website.
Disclosure of Benchmark Risk-o- Pursuant to para 6.17 of SEBI Master Circular on Mutual Funds, meter the AMC shall disclose risk-o-meter of the scheme and benchmark in all disclosures including promotional material or that stipulated Std. Obs. 38 SID of Motilal Oswal Nifty500 Growth 50 Index Fund 74by SEBI wherever the performance of the scheme vis-à-vis that of the benchmark is disclosed to the investors in which the unit holders are invested as on the date of such disclosure.
https://www.motilaloswalmf.com/downloads/scheme-portfolio- details Scheme Summary Document The AMC has provided on its website(https://www.motilaloswalmf.com/downloads/scheme- Std. Obs. 38 summary-documents ) Scheme summary document which is a standalone scheme document for all the Schemes which contains all the details of the Scheme.
Monthly Portfolio Disclosure: This is The Mutual Fund / AMC shall disclose portfolio (along with ISIN) a list of securities where the corpus of in a user friendly & downloadable spreadsheet format, as on the the scheme is currently invested. The last day of the month/half year for the scheme(s) on its website market value of these investments is also (www.motilaloswalmf.com) and on the website of AMFI stated in portfolio disclosures. (www.amfiindia.com) within 10 calendar days from the close of each month.
AMC shall declare on their website the hosting of the monthly statement of its schemes portfolio on its website www.motilaloswalmf.com and on the website of AMFI www.amfiindia.com.
In case of investors whose email addresses are registered with MOMF, the AMC shall send via email both the monthly statement of scheme portfolio within 10 calendar days from the close of each month/half year respectively. Investors may place a specific request through modes such as SMS, telephone, email or written request (letter) through which a unit holder can submit a request for a physical or electronic copy of the statement of scheme portfolio.
Physical copy of statement of scheme’s portfolio shall be provided without charging any cost, on specific request received from the unitholder.
Half yearly Disclosures: Financial The Mutual Fund shall within one m-onth from the close of each Results half year, that is on 31st March and on 30th September, host a unaudited half yearly results in a user-friendly, downloadable and machine readable format on its website (https://www.motilaloswalmf.com/downloads/financials) and on website of AMFI .
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 75Annual Report The Mutual Fund / AMC will host the Annual Report of the Schemes on its website (www. motilaloswalmf.com) and on the website of AMFI (www.amfiindia.com) not later than four months (or such other period as may be specified by SEBI from time to time) from the date of closure of the relevant accounting year (i.e.
31st March each year).
The Mutual Fund / AMC shall mail the scheme annual reports or abridged summary thereof to those investors whose e-mail addresses are registered with MOMF. The full annual report or abridged summary shall be available for inspection at the Head Office of the Mutual Fund and a copy shall be made available to the investors on request at free of cost.
Investors who have not registered their e-mail id will have to specifically opt-in to receive a physical copy of the Annual Report or Abridged Summary thereof.
The scheme wise annual report and abridged summary thereof shall be hosted on the website of MOMF (https://www.motilaloswalmf.com/downloads/financials) and on the website of AMFI (www.amfiindia.com).
Product Dashboard In accordance with para 6.8.2 of SEBI Master Circular on Mutual Funds, the AMC has designed and developed the dashboard on their website(Mutual Funds Performance | Top Performing Mutual Funds to Invest in India (https://www.motilaloswalmf.com/) wherein the investor can access information with regard to scheme’s AUM, investment objective, expense ratios, portfolio details and past performance of all the schemes.
Disclosure of Tracking Error The tracking error i.e. the annualized standard deviation of the difference in daily returns between the underlying index or goods Std. Obs. 39 and the NAV of the Index Fund, based on past one year rolling data shall not exceed 2%.
In case of unavoidable circumstances in the nature of force majeure, which are beyond the control of the AMC, the tracking error may exceed 2% and the same will be intimated to the Trustees with corrective actions taken by the AMC, if any.
The Scheme shall disclose the tracking error based on past one year SID of Motilal Oswal Nifty500 Growth 50 Index Fund 76rolling data, on a daily basis, on the website of AMC
https://www.motilaloswalmf.com/etf and AMFI www.amfiindia.com .
Disclosure of Tracking Difference Tracking difference i.e. the annualized difference of daily returns between the index or goods and the NAV of the Scheme will be Std. Obs. 39 disclosed on the website of the AMC and AMFI www.amfiindia.com, on a monthly basis, for tenures 1 year, 3 years, 5 years, 10 years and since the date of allotment of units.
B. TRANSPARENCY/NAV DISCLOSURE Std. Obs. 42 The AMC will calculate and disclose the first NAV of the Scheme within a period of 5 working days from the date of allotment. Subsequently, the NAV will be calculated on all business days and shall be disclosed in the manner specified by SEBI. The AMC shall update the NAVs on its website
https://www.motilaloswalmf.com/nav-ter#latest-nav and also on AMFI website www.amfiindia.com before
11.00 p.m. on every business day. If the NAVs are not available before 11.00 p.m. on any business day, the reason for delay in uploading NAV would be explained to AMFI in writing. If the NAVs are not available before commencement of Business Hours on the following day due to any reason, the Mutual Fund shall issue a press release giving reasons and explaining when the Mutual Fund would be able to publish the NAVs. Further, AMC will extend facility of sending latest available NAVs to unitholders through SMS, upon receiving a specific request in this regard C. TRANSACTION CHARGE AND STAMP DUTY SEBI vide its circular ref no. SEBI/HO/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).
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 and Para 11.1 of SEBI Master Circular on Mutual Funds, a stamp duty @ 0.005% of the transaction value would be levied on applicable mutual fund transactions.. Accordingly, pursuant to levy of stamp duty, the number of units allotted on purchase/ switch-in transactions to the unitholders would be reduced to that extent.
D. ASSOCIATE TRANSACTIONS Please refer to Statement of Additional Information (SAI) SID of Motilal Oswal Nifty500 Growth 50 Index Fund 77E. TAXATION Motilal Oswal Mutual Fund is a Mutual Fund registered with SEBI and is governed by the provisions of Section 10(23D) of the Income Tax Act, 2025. Accordingly, any income of a fund set up under a scheme of a SEBI registered mutual fund is exempt from tax. The following information is provided only for general information purposes and is based on the Mutual Fund’s understanding of the Tax Laws as of this date of Document.
Investors / Unitholders should be aware that the relevant fiscal rules or their explanation may change. There can be no assurance that the tax position or the proposed tax position will remain same. In view of the individual nature of tax benefits, each investor is advised to consult his or her own tax consultant with respect to the specific tax implications arising out of their participation in the Scheme The below Tax Rates shall be applicable for FY 2026-27:
Nature of Income Resident Investor Mutual Fund Long Term Capital Gains 12.5% above Rs.1.25 Lac* Nil Short Term Capital Gains 20% Nil *subject to grandfathering clause Capital Gains tax rates are excluding Surcharge & education cess.
For details on taxation, please refer to the clause on Taxation in the Scheme Additional Information (SAI).
The information is provided for general information only. However, in view of the individual nature of the implications, each investor is advised to consult his or her own tax advisors/authorised dealers with respect to the specific amount of tax and other implications arising out of his or her participation in the schemes F. RIGHTS OF UNITHOLDERS Please refer to SAI for details.
G. LIST OF OFFICIAL POINT OF ACCEPTANCE OF TRANSACTIONS (OPAT) AND INVESTOR SERVICE CENTER (ISC):
To get more information on list of official point of acceptance, please refer link:
https://www.motilaloswalmf.com/contact-us KFIN TECHNOLOGIES LIMITED (Official Collection Centres) Registrar KFin Technologies Limited
Address: Selenium, Tower B, Plot No- 31 & 32, Financial District, Nanakramguda, Serilingampally Hyderabad Rangareddi TG 500032 IN
Tel: 040 79611000 / 67162222 SID of Motilal Oswal Nifty500 Growth 50 Index Fund 78Toll Free No: 18004254034/35
Email: compliance.corp@kfintech.com
Website: www.kfintech.com/ To view the complete details of designated collection centers / Investor Service centers of KFin Technologies
Limited Please visit link on MOMF website https://www.motilaloswalmf.com/contact-us .
MF UTILITIES INDIA PRIVATE LIMITED (Official Collection Centres) Please visit www.mfuindia.com for Point of Services (“POS”) locations of MF Utilities India Private Limited (“MFU”) which are Official Points of Acceptance (OPAs) for ongoing transactions.
H. PENALTIES, PENDING LITIGATION OR PROCEEDINGS, FINDINGS OF INSPECTIONS OR INVESTIGATIONS FOR WHICH ACTION MAY HAVE BEEN TAKEN OR IS IN THE PROCESS OF BEING TAKEN BY ANY REGULATORY AUTHORITY Std. Obs. 49 and 50
Link for Brief on litigation cases:
https://www.motilaloswalmf.com/downloads/sid-related-documents Notwithstanding anything contained in the Scheme Information Document, the provisions of the SEBI (Mutual Funds) Regulations, 2026 and the guidelines there under shall be applicable.
SID of Motilal Oswal Nifty500 Growth 50 Index Fund 79