Revision of Monthly Cumulative Report Format
SEBI circular HO/24/11/24(62)2026-IMD-RAC4/I/11872/2026 · 19 May 2026
Official title
Revision of Monthly Cumulative Report (MCR) Format
Summary
Check the official recordWhat changed
The Securities and Exchange Board of India (SEBI) has revised the format for the Monthly Cumulative Report (MCR) and the MCR-SIF (Scheme Information Form) for mutual funds. This update follows the introduction of new scheme categories as outlined in the SEBI circular dated February 26, 2026, which was consolidated into the SEBI Master Circular for Mutual Funds. All mutual funds, Asset Management Companies (AMCs), and trustee companies are required to adopt the revised reporting formats starting from June 2026. All other existing conditions and reporting requirements specified in the Master Circular remain unchanged.
What you must do
- Mutual funds must report their monthly data using the revised MCR and MCR-SIF formats starting from June 2026.
Key dates
- Effective from
- 01 Jun 2026
- Commencement of revised reporting format
Document text
SECURITIES AND EXCHANGE BOARD OF INDIA
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
-
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).
-
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.
-
All other conditions specified in the above mentioned clause of the Master Circular shall remain unchanged.
-
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.
-
This Circular is available at www.sebi.gov.in under the link “Legal ->Circulars”.
Yours sincerely,
Jubin Mehta Deputy General Manager Investment Management Department
Annexure A
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 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:
- In column number (3), numberof schemes shall include series / serialplans
- In column number (3),segregated portfolios created in a scheme shall not be treated as a separate scheme.
- In column number (4), number of folios shall not include folios of segregated portfolios
- In column number (8)and (9), AUM of segregated portfoliosshall be included
- In column number (9), AAUM is the average of the daily AUM of the Mutual Fund for the month.
- In column number (10), numberof segregated portfolios created in a scheme can be more than one
- Inter scheme investments are excluded from the above data
Annexure B
Name of the SIF: ____ Name of the Mutual Fund : ------- MCR-SIF 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 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 | 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) |
Source details
- Source
- Securities and Exchange Board of India
- Type
- circular
- Published by source
- 19 May 2026
- Document number
- HO/24/11/24(62)2026-IMD-RAC4/I/11872/2026
- Issuing division
- Investment Management Department
- Effective date
- 01 Jun 2026
- Coverage area
- securities