Valuation Policy

The Securities and Exchange Board of India (SEBI) has outlined investment valuation under SEBI (Mutual Funds) Regulations, 2026 (‘MF Regulations’), as amended from time to time. The Investment Valuation Norms are prescribed in the Seventh Schedule of the MF Regulations and circulars / guidelines issued by SEBI from time to time (collectively referred to as “MF Regulations”).

These principles of fair valuation, as specified in the Seventh Schedule, ensure fair treatment to all investors (including existing as well as new investors) seeking to purchase or redeem the units of the scheme(s) at all points of time. In the event of any conflict between the principles of fair valuation and valuation guidelines prescribed by SEBI under the MF Regulations, the principles of fair valuation shall prevail.

Based on the said amendment by SEBI, the Board of the HDFC Asset Management Company Limited and HDFC Trustee Company Limited has adopted a comprehensive policy on investment valuation and procedures. 

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