Revision of Monthly Cumulative Report (MCR) Format

Circular HO/24/11/24(62)2026-IMD-RAC4/I/11872/2026 May 19, 2026 To, All Mutual Funds All Asset Management Companies (AMCs) All Trustee Companies/ Board of Trustees of Mutual Funds Association of Mutual Funds in India (AMFI) Madam/ Sir, Sub: Revision of Monthly Cumulative Report (MCR) Format 1. Please refer to clause 6.20 of SEBI Master Circular for Mutual Funds dated March 20, 2026 (hereinafter referred as “Master Circular”) prescribing the format for reporting of Monthly Cumulative Report (MCR). 2. Pursuant to introduction of a new scheme categories vide SEBI Circular dated February 26, 2026 on Categorisation and Rationalisation of Mutual Fund Scheme now consolidated as clause 3.7 of Master Circular, it has been decided to modify MCR format from June 2026 onwards. The revised format of MCR is enclosed as Annexure A along with MCR SIF format enclosed at Annexure B. 3. All other conditions specified in the above mentioned clause of the Master Circular shall remain unchanged. 4. This Circular is issued in exercise of the powers conferred by Section 11(1) of the Securities and Exchange Board of India Act, 1992 read with provisions of the SEBI (Mutual Funds) Regulations 2026 to protect the interest of investors in securities and to promote the development of, and to regulate the securities market. 5. This Circular is available at www.sebi.gov.in under the link “Legal ->Circulars”. Yours sincerely, Jubin Mehta Deputy General Manager Investment Management Department Page 1 of 1Name of the Mutual Fund : ------- MCR for the Month of ------- (Month), 20XX No.of No.of folios Funds mobilised for Repurchase/redem Net Inflow(ve) / Net Asset Average assets No.of Net assets under SIP Infows for Existing SIP SIP Accounts SIP Accounts SIP Accounts Closing no. schemes as on ----- the period (since ption for the period Outflow(-ve) for the under under segregated management in the Month of ---, Accounts at the Registered Matured during terminated of SIPs at as on ----- April 01, 20XX to -----(since April 01, period (since April management management for portfolio segregated 20XX beginning of the during the the Month of ---, prematurely the end of ) INR in crore 20XX to -----) 01, 20XX to ---- ) INR as on ---- INR the month ---- created as portfolios as on ----- Month of ----, 20XX Month of ---, 20XX during the Month of --- Sr. No. Scheme Category INR in crore in crore in crore INR in crore on ----- INR in crore (Excluding STP) 20XX Month of -----, --, 20XX 20XX (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) A Open ended Schemes I Debt Schemes i. Overnight Fund ii. Liquid Fund iii. Ultra Short Term Fund iv. Ultra Short to Short Term Fund v. Money Market Fund vi. Short Term Fund vii. Medium Term Fund viii. Medium to Long Term Fund ix. Long Term Fund x. Dynamic Term Fund xi. Corporate Bond Fund xii. Credit Risk Fund xiii. Banking and PSU Debt Fund xiv. Gilt Fund xv. 10-year Constant Maturity Gilt Fund xvi. Floating Interest Rates Fund xvii. Sectoral Fund Sub total - I II Equity Schemes i. Multi Cap Fund ii. Large Cap Fund iii. Large & Mid Cap Fund iv. Mid Cap Fund v. Small Cap Fund vi. Flexi Cap Fund vii. Dividend Yield Fund viii. Value Fund ix. Contra Fund x. Focused Fund xi. Sectoral Fund xii. Thematic Fund xiii. ELSS- Tax Saver Fund Sub total - II III Hybrid Schemes i. Conservative Hybrid Fund ii. Balanced Hybrid Fund iii. Aggressive Hybrid Fund iv. Balanced Advantage Fund/ Dynamic Asset Allocation v. Multi Asset Allocation Fund vi. Arbitrage Fund vii. Equity Savings Fund Sub total - III IV Life Cycle Funds i. Life Cycle Fund with Maturity of 5 Years ii. Life Cycle Fund with Maturity of 10 Years iii. Life Cycle Fund with Maturity of 15 Years iv. Life Cycle Fund with Maturity of20 Years v. Life Cycle Fund with Maturity of 25 Years vi. Life Cycle Fund with Maturity of 30 Years Sub total - IV V Solution Oriented Schemes ** i. Retirement Fund ii. Childrens' Fund Sub total - V V Index Funds i. Equity Funds ii. Debt Funds iii. Hybrid Fund Sub total - VI VI Exchange Traded Funds (ETFs) i. Equity ETF ii. Debt ETF iii. Hybrid ETF iv. Gold ETF v. Silver ETF vi. Other ETF vii. ETFs investing overseas Sub total - VII VIII Overseas Fund of Funds i. Fund of Funds investing overseas Sub total - VIII Total A- Open Ended Schemes B Close Ended Schemes I Income/Debt Oriented Schemes i. Fixed Term Plan ii. Infrastructure Debt Fund iii. Other Debt Scheme Sub total I II Growth/Equity Oriented Schemes i. ELSS Sub total II Total B -Close ended Schemes C Interval Schemes Income/Debt Oriented Schemes Total C -Interval Schemes Grand Total Fund of Funds Scheme (Domestic) Notes: 1.In column number (3), numberof schemes shall include series / serialplans 2.In column number (3),segregated portfolios created in a scheme shall not be treated as a separate scheme. 3.In column number (4), number of folios shall not include folios of segregated portfolios 4.In column number (8)and (9), AUM of segregated portfoliosshall be included 5.In column number (9), AAUM is the average of the daily AUM of the Mutual Fund for the month. 6.In column number (10), numberof segregated portfolios created in a scheme can be more than one 7.Inter scheme investments are excluded from the above dataName of the SIF: ____ Name of the Mutual Fund : ------- MCR-SIF for the Month of ------- (Month), 20XX No.of No.of Funds Repurchase/ Net Net Asset Average No.of Net SIP Existing SIP SIP SIP SIP Closing schemes folios as mobilised redemption Inflow(ve) / under assets segregate assets Infows for Accounts at Accounts Accounts Accounts no. of SIPs as on ----- on ----- for the for the Outflow(-ve) manageme under d under the Month the Registere Matured terminated at the end period (since period (since for the nt as on ---- m anageme portfolio managemof ---, beginning of d during during premature of Month Sr. No. Scheme Category April 01, April 01, period (since INR in nt for the created ent in 20XX the Month of the Month the Month ly during of -----, 20XX to ----- 20XX to ----- April 01, crore month ---- as on ----- segregate ----, 20XX of ---, of ---, the Month 20XX ) INR in ) INR in 20XX to ---- ) INR in d (Excluding 20XX 20XX of -----, crore crore INR in crore crore portfolios STP) 20XX as on ----- INR in (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) A Equity Oriented Investment Strategies i. Equity Long-Short Fund ii. Equity Ex-Top 100 Long-Short Fund iii. Sector Rotation Long-Short Fund Sub total - A B Debt Oriented Investment Strategies i. Debt Long-Short Fund ii. Sectoral Debt Long-Short Fund Sub total - B C Hybrid Investment Strategies i. Active Asset Allocator Long-Short Fund ii. Hybrid Long-Short Fund Sub total - C Grand Total (A+B+C)