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Mutual Fund Categorisation And Rationalisation

In 2017, the Securities and Exchange Board of India (SEBI) introduced a circular regarding the categorisation and rationalisation of mutual funds in India. Under this regulation, a mutual fund AMC can only have one scheme under one category. This is an attempt by SEBI to reduce investor confusion in India, and bring uniformity to the Mutual Fund offerings across AMCs.


Reasons for Categorisation and Rationalisation of Mutual Funds

Prior to 2017, the Indian mutual fund industry witnessed a significant increase of new schemes, often with minimal differentiation. This proliferation created confusion for investors, particularly those new to the market, due to a lack of clear differentiation between mutual fund schemes launched by different fund houses. This made it difficult for investors to compare and choose the right options for their personal goals.

To address this issue, SEBI undertook the categorization and rationalisation of mutual fund schemes. This initiative aimed to achieve two primary objectives:

  • Distinct Investment Options: SEBI sought to ensure that different schemes launched by a single mutual fund house possess clear distinctions in terms of their asset allocation and investment strategy. This allows investors to make informed choices based on their risk tolerance and financial goals.

  • Standardized Categories Across Fund Houses: SEBI also aimed to bring uniformity in the characteristics of similar types of schemes launched by different fund houses. This standardisation facilitates easier comparison of schemes with similar objectives across various fund houses. With this clarity, investors can effectively evaluate the available options before making an investment decision.


Categorisation of Mutual Funds

The Securities and Exchange Board of India (SEBI) has broadly classified mutual fund schemes into the following five categories:

  • Equity Schemes: These schemes invest primarily in stocks of companies listed on Indian stock exchanges.

  • Debt Schemes: These schemes invest in fixed-income instruments such as government bonds, corporate bonds, and treasury bills.

  • Hybrid Schemes: These schemes invest in a combination of equity and debt instruments.

  • Solution Oriented Schemes: These schemes are designed to cater to specific financial goals like retirement or your children's fund.

  • Other Schemes: This category includes schemes that don't fit neatly into the other categories, such as Funds of Funds or ETFs.


Equity Schemes

SEBI has defined 11 Equity Scheme categories, but fund houses can offer only 10, with Value or Contra being the option to exclude.

SEBI has also standardised definitions for Large, Mid, and Small Cap companies based on market capitalization:

Large Cap: Top 100 companies by market size.

Mid Cap: Companies ranked 101st to 250th by market size.

Small Cap: Companies ranked 251st onwards by market size.

Sr. No

Category of Schemes

Scheme Characteristics

Type of scheme (Uniform description of scheme)

1

Multi Cap Fund

Minimum investment in equity & equity related instruments- 65% of total assets

Multi Cap Fund- An open ended equity scheme investing across large cap, mid cap, small cap stocks

2

Large Cap Fund

Minimum investment in equity & equity related instruments of large cap companies- 80% of total assets

Large Cap Fund- An open ended equity scheme predominantly investing in large cap stocks

3

Large & Mid Cap Fund

Minimum investment in equity & equity related instruments of large cap companies- 35% of total assets. Minimum investment in equity & equity related instruments of mid cap stocks- 35% of total assets

Large & Mid Cap Fund- An open ended equity scheme investing in both large cap and mid cap stocks

4

Mid Cap Fund

Minimum investment in equity & equity related instruments of mid cap companies- 65% of total assets

Mid Cap Fund- An open ended equity scheme predominantly investing in mid cap stocks

5

Small Cap Fund

Minimum investment in equity & equity related instruments of small cap companies- 65% of total assets

Small Cap Fund- An open ended equity scheme predominantly investing in small cap stocks

6

Dividend Yield Fund

Scheme should predominantly invest in dividend yielding stocks. Minimum investment in equity- 65% of total assets

An open ended equity scheme predominantly investing in dividend yielding stocks

7.a

Value Fund

Scheme should follow a value investment strategy. Minimum investment in equity & equity related instruments - 65% of total assets

An open ended equity scheme following a value investment strategy

7.b

Contra Fund

Scheme should follow a contrarian investment strategy. Minimum investment in equity & equity related instruments - 65% of total assets

An open ended equity scheme following contrarian investment strategy

8

Focused Fund

A scheme focused on the number of stocks (maximum 30). Minimum investment in equity & equity related instruments- 65% of total assets

An open ended equity scheme investing in maximum 30 stocks (mention where the scheme intends to focus, viz., large cap, mid cap, small cap stocks)

9

Sectoral/Thematic

Minimum investment in equity & equity related instruments of a particular sector/particular theme- 80% of total assets.

An open ended equity scheme investing in a sector, and following the sectoral theme.

10

ELSS

Minimum investment in equity & equity related instruments- 80% of total assets (in accordance with Equity Linked Savings Scheme, 2005 notified by Ministry of Finance)

An open ended equity linked saving scheme with a statutory lock in of 3 years and tax benefit.


Debt Schemes

SEBI has categorised Debt Schemes into 16 categories, where some categories address specific investment horizons. For instance, Overnight Funds and Liquid Funds cater to very short-term needs, while Money Market Funds and Ultra-Short Term Debt Funds have slightly longer maturities. Further rationalisation within these categories might enhance clarity for investors.


Sr. No

Category of Schemes

Scheme Characteristics

Type of scheme (Uniform description of scheme)

1

Overnight Fund

Investment in overnight securities having maturity of 1 day

An open ended debt scheme investing in overnight securities

2

Liquid Fund

Investment in Debt and money market securities with maturity of up to 91 days only

An open ended liquid scheme

3

Ultra Short Duration Fund

Investment in Debt & Money Market instruments such that the Macaulay duration of the portfolio is between 3 months - 6 months

An open ended ultra-short term debt scheme investing in instruments with Macaulay duration between 3 months and 6 months

4

Low Duration Fund

Investment in Debt & Money Market instruments such that the Macaulay duration of the portfolio is between 6 months- 12 months

An open ended low duration debt scheme investing in instruments with Macaulay duration between 6 months and 12 months

5

Money Market Fund

Investment in Money Market instruments having maturity up to 1 year

An open ended debt scheme investing in money market instruments

6

Short Duration Fund

Investment in Debt & Money Market instruments such that the Macaulay duration of the portfolio is between 1 year - 3 years

An open ended short term debt scheme investing in instruments with Macaulay duration between 1 year and 3 years

7

Medium Duration Fund

Investment in Debt & Money Market instruments such that the Macaulay duration of the portfolio is between 3 years - 4 years

An open ended medium term debt scheme investing in instruments with Macaulay duration between 3 years and 4 years

8

Medium to Long Duration Fund

Investment in Debt & Money Market instruments such that the Macaulay duration of the portfolio is between 4 - 7 years

An open ended medium term debt scheme investing in instruments with Macaulay duration between 4 years and 7 years

9

Long Duration Fund

Investment in Debt & Money Market Instruments such that the Macaulay duration of the portfolio is greater than 7 years

An open ended debt scheme investing in instruments with Macaulay duration greater than 7 years

10

Dynamic Bond

Investment across duration

An open ended dynamic debt scheme investing across duration

11

Corporate Bond Fund

Minimum investment in corporate bonds- 80% of total assets (only in highest rated instruments)

An open ended debt scheme predominantly investing in highest rated corporate bonds

12

Credit Risk Fund

Minimum investment in corporate bonds- 65% of total assets (investment in below highest rated instruments)

An open ended debt scheme investing in below highest rated corporate bonds

13

Banking and PSU Fund

Minimum investment in Debt instruments of banks, Public Sector Undertakings, Public Financial Institutions- 80% of total assets

An open ended debt scheme predominantly investing in Debt instruments of banks, Public Sector Undertakings, Public Financial Institutions

14

Gilt Fund

Minimum investment in Gsecs-80% of total assets (across maturity)

An open ended debt scheme investing in government securities across maturity

15

Gilt Fund with 10 year constant duration

Minimum investment in Gsecs-80% of total assets such that the Macaulay duration of the portfolio is equal to 10 years

An open ended debt scheme investing in government securities having a constant maturity of 10 years

16

Floater Fund

Minimum investment in floating rate instruments- 65% of total assets

An open ended debt scheme predominantly investing in floating rate instruments


Hybrid Schemes

SEBI established 7 Hybrid Scheme categories, allowing fund houses to offer 6. They must choose between Balanced Hybrid or Aggressive Hybrid to ensure a focus on either moderate or growth-oriented strategies.

Sr. No

Category of Schemes

Scheme Characteristics

Type of scheme (Uniform description of scheme)

1

Conservative Hybrid Fund

Investment in equity & equity related instruments- between 10% and 25% of total assets; Investment in Debt instruments-between 75% and 90% of total assets

An open ended hybrid scheme investing predominantly in debt instruments

2.a

Balanced Hybrid Fund

Equity & Equity related instruments- between 40% and 60% of total assets;

Debt instruments- between 40% and 60% of total assets; No Arbitrage would be permitted in this scheme

An open ended balanced scheme investing in equity and debt instruments

2.b

Aggressive Hybrid Fund

Equity & Equity related instruments- between 65% and 80% of total assets;

Debt instruments- between 20% and 35% of total assets

An open ended hybrid scheme investing predominantly in equity and equity related instruments

3

Dynamic Asset Allocation or Balanced Advantage

Investment in equity/ debt that is managed dynamically

An open ended dynamic asset allocation fund

4

Multi Asset Allocation

Invests in at least three asset classes with a minimum allocation of at least 10% each in all three asset classes

An open ended scheme investing in the three different asset classes

5

Arbitrage Fund

Scheme following arbitrage strategy. Minimum investment in equity & equity related instruments- 65% of total assets

An open ended scheme investing in arbitrage opportunities

6

Equity Savings

Minimum investment in equity & equity related instruments- 65% of total assets and minimum investment in debt- 10% of total assets;

Minimum hedged & unhedged to be stated in the SID

Asset Allocation under defensive considerations may also be stated in the Offer Document

An open ended scheme investing in equity, arbitrage, and debt


Solution Oriented Schemes

These schemes are designed to cater to specific financial goals such as retirement planning or children's education. They invest in a diversified mix of assets aligned with the targeted goal and have a defined investment horizon.

Sr. No

Category of Schemes

Scheme Characteristics

Type of scheme (Uniform description of scheme)

1

Retirement Fund

Scheme having a lock-in for at least 5 years or till retirement age, whichever is earlier

An open ended retirement solution oriented scheme having a lock-in of 5 years or till retirement age (Whichever is earlier)

2

Children's Fund

Scheme having a lock-in for at least 5 years or till the child attains the age of maturity, whichever is earlier

An open ended fund for investment for children having a lock-in for at least 5 years or till the child attains age of majority (whichever is earlier).


Other Schemes

This category includes schemes that don't neatly fit into the other categories, such as Index Funds, Exchange Traded Funds (ETFs), and Fund of Funds (FoFs).

Sr. No

Category of Schemes

Scheme Characteristics

Type of scheme (Uniform description of scheme)

1

Index Funds/ETFs

Minimum investment in securities of a particular index (which is being replicated/tracked)- 95% of total assets

An open ended scheme replicating/tracking an index

2

FoFs (Overseas/Domestic)

Minimum investment in the underlying fund- 95% of total assets

An open ended fund of fund scheme investing in an underlying fund


Conclusion

By simplifying choices and promoting transparency, the categorization and rationalisation reform has created uniformity in the Indian mutual fund industry. Remember, categorization is a powerful tool, but it's just one piece of the puzzle.

Always speak to your financial counsellor before making any investment decisions, as a counsellor can guide you and your overall investment strategy, making sure it is tailored to your own personal requirements, risk tolerance, and investment goals.

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