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Date: 2021-01-15 Category: Not Applicable State: Union Government Country: India

Norms for investment and disclosure by Mutual Funds in Exchange Traded Commodity Derivatives (“ETCDs”)

Issued by Securities and Exchange Board of India · Not Applicable

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Executive Summary & Key Takeaways

**Summary:** SEBI Circular SEBI/HO/IMD/DF2/CIR/P/2021/10, dated January 15, 2021, clarifies norms for investment and disclosure by Mutual Funds (MFs) in Exchange Traded Commodity Derivatives (ETCDs). The circular addresses clarifications to previous circulars No. SEBI/HO/IMD/DF2/CIR/P/2019/65 dated May 21, 2019, and No. SEBI/HO/IMD/DF2/CIR/P/2020/96 dated June 05, 2020, which initially permitted MFs to participate in ETCDs. The circular specifies that the following exposures will not be considered in the cumulative gross exposure limits outlined in paragraph 4(v) of the May 21, 2019 circular: * Short positions in ETCDs not exceeding the holding of underlying goods received in physical settlement of ETCD contracts. * Short positions in ETCDs not exceeding the long positions in ETCDs on the same goods. The circular further clarifies that MFs are prohibited from writing options or purchasing instruments with embedded written options in goods or on commodity futures. All other conditions of the previously mentioned circulars remain unchanged. This circular is issued under Section 11(1) of the Securities and Exchange Board of India Act, 1992, and Regulation 77 of SEBI (Mutual Funds) Regulations, 1996, to protect investor interests and promote the development and regulation of the securities market. For further information, contact Hruda Ranjan Sahoo, Deputy General Manager, Investment Management Department, at 022-26449586 or hrsahoo@sebi.gov.in.

Key Entities Referenced

Securities and Exchange Board of India SEBI: Regulatory body for securities market in India. Mutual Funds: Investment vehicles that pool money from multiple investors to purchase securities. Asset Management Companies AMCs: Companies that manage investment funds for clients. Exchange Traded Commodity Derivatives ETCDs: Financial instruments that derive their value from underlying commodities and are traded on exchanges. Association of Mutual Funds in India AMFI: Industry body for mutual funds in India. SEBI Circular No. SEBIHOIMDDF2CIRP201965: A circular issued by SEBI on May 21, 2019, related to mutual fund investments. SEBI Circular No. SEBIHOIMDDF2CIRP202096: A circular issued by SEBI on June 05, 2020, related to mutual fund investments. SEBI Mutual Funds Regulations, 1996: Regulations governing the operation of mutual funds in India.
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CIRCULAR SEBI/HO/IMD/DF2/CIR/P/2021/10 January 15, 2021 To, All Mutual Funds/ Asset Management Companies (AMCs)/ Trustee Companies/ Board of Trustees of Mutual Funds/ All recognized Stock Exchanges/ Association of Mutual Funds in India (AMFI) Dear Sir/Madam, Sub: Norms for investment and disclosure by Mutual Funds in Exchange Traded Commodity Derivatives (“ETCDs”) 1. SEBI vide Circulars No. SEBI/HO/IMD/DF2/CIR/P/2019/65 dated May 21, 2019 and No. SEBI/HO/IMD/DF2/CIR/P/2020/96 dated June 05, 2020 permitted mutual funds to participate in ETCDs. It is hereby clarified that the following exposures shall not be considered in the cumulative gross exposure as specified in paragraph 4 (v) of SEBI Circular No. SEBI/HO/IMD/DF2/CIR/P/2019/65 dated May 21, 2019: a. Short position in Exchange Traded Commodity Derivatives (ETCDs) not exceeding the holding of the underlying goods received in physical settlement of ETCD contracts. b. Short position in ETCDs not exceeding the long position in ETCDs on the same goods. 2. It is further clarified that mutual funds shall not write options, or purchase instruments with embedded written options in goods or on commodity futures. 3. All other conditions of the aforementioned circulars shall remain unchanged. Page 1 of 24. This circular is issued in exercise of powers conferred under Section 11 (1) of the Securities and Exchange Board of India Act, 1992, read with the provisions of Regulation 77 of SEBI (Mutual Funds) Regulations, 1996, to protect the interests of investors in securities and to promote the development of, and to regulate the securities market. Yours faithfully, Hruda Ranjan Sahoo Deputy General Manager Investment Management Department 022-26449586 hrsahoo@sebi.gov.in Page 2 of 2

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