MUTUAL FUNDS
Aditya Birla SL AMC announces reclassification of REITs as equity related instruments
Jan-01-2026
Aditya Birla Sun Life AMC has announced notice-cum-addendum to the Scheme Information Document (SID) and Key Information Memorandum (KIM) of Schemes of Aditya Birla Sun Life Mutual Fund. Notice is given that, in accordance with SEBI Circular no. HO/24/13/12(1)2025-IMD-POD-2/I/157/2025 dated November 28, 2025 (SEBI Circular), following changes will be carried out in Schemes of the Fund with effect from Thursday, January 1, 2026: Any investment made by the Schemes in units of Real Estate Investment Trusts (REITs) shall be considered as investment in equity related instruments. Units of Infrastructure Investment Trust (InvITs) shall continue to be classified as hybrid instruments for the purpose of investments by the Schemes. Accordingly, relevant sections of the SID and KIM of Schemes will be amended suitably to reflect the regulatory changes. The provisions earlier applicable to REITs and InvITs shall continue to apply to InvITS. Additionally, the following common risk factors associated with investment in units of REITs will now form part of the scheme specific risk factors, wherever applicable: Market risk, Liquidity risk, Reinvestment risk, and Interest rate risk.

As per the SEBI Circular, the above changes will not tantamount to change in fundamental attributes and relevant changes will be carried out in SID(s) and KIM(s) of the schemes. This Notice-cum-Addendum forms an integral part of the SID/KIM issued for the above-mentioned Schemes, read with the addenda issued thereunder.

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