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

Sr. No. Scheme Category No.of schemes as on ----- No.of folios as on ----- Funds mobilised for the period (since April 01, 20XX to ----- ) INR in crore Repurchase/redem ption for the period (since April 01, 20XX to -----) INR in crore Net Inflow(ve) / Outflow(-ve) for the period (since April 01, 20XX to ---- ) INR in crore Net Asset under management as on ---- INR in crore Average assets under management for the month ---- INR in crore No.of segregated portfolio created as on ----- Net assets under management in segregated portfolios as on ----- INR in crore SIP Infows for the Month of ---, 20XX Existing SIP Accounts at the beginning of the Month of ----, 20XX (Excluding STP) SIP Accounts Registered during the Month of ---, 20XX SIP Accounts Matured during the Month of ---, 20XX SIP Accounts terminated prematurely during the Month of -----, 20XX Closing no. of SIPs at the end of Month of --- --, 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 data Name of the Mutual Fund : ------- MCR for the Month of ------- (Month), 20XX

Sr. No. Scheme Category No.of schemes as on ----- No.of folios as on ----- Funds mobilised for the period (since April 01, 20XX to ----- ) INR in crore Repurchase/ redemption for the period (since April 01, 20XX to ----- ) INR in crore Net Inflow(ve) / Outflow(-ve) for the period (since April 01, 20XX to ---- ) INR in crore Net Asset under manageme nt as on ---- INR in crore Average assets under manageme nt for the month ---- INR in crore No.of segregate d portfolio created as on ----- Net assets under managem ent in segregate d portfolios as on ----- INR in SIP Infows for the Month of ---, 20XX Existing SIP Accounts at the beginning of the Month of ----, 20XX (Excluding STP) SIP Accounts Registere d during the Month of ---, 20XX SIP Accounts Matured during the Month of ---, 20XX SIP Accounts terminated premature ly during the Month of -----, 20XX Closing no. of SIPs at the end of Month of -----, 20XX (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)
Name of the Mutual Fund : ------- MCR-SIF for the Month of ------- (Month), 20XX Name of the SIF: ____