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Mutual Fund Glossary

Comprehensive dictionary of mutual fund terms and concepts

A

Asset Management Company (AMC)

A company that manages mutual funds and is responsible for investment decisions, portfolio management, and scheme operations.

Structure

Alpha

A measure of a fund's performance relative to its benchmark. Positive alpha indicates the fund has outperformed its benchmark after adjusting for risk.

Performance

Asset Allocation

The process of distributing investments across different asset classes (equity, debt, gold, etc.) to optimize risk-return balance.

Strategy

B

Beta

A measure of a fund's volatility relative to the market. A beta of 1 indicates the fund moves with the market; greater than 1 is more volatile; less than 1 is less volatile.

Performance

Benchmark

An index used as a reference point to evaluate the performance of a mutual fund scheme. For example, Nifty 50 for large-cap equity funds.

Performance

C

CAGR (Compound Annual Growth Rate)

The mean annual growth rate of an investment over a specified period longer than one year. It represents a smoothed annualized return.

Returns

Close-Ended Fund

A mutual fund scheme with a fixed maturity period. Units can only be purchased during the initial offer period and are later listed on exchanges.

Types

Custodian

An entity responsible for safekeeping the securities and assets of a mutual fund scheme.

Structure

D

Debt Fund

A mutual fund that invests primarily in fixed-income securities like bonds, treasury bills, and money market instruments.

Types

Diversification

The practice of spreading investments across various securities, sectors, or asset classes to reduce risk.

Strategy

Dividend Option

A plan where the fund distributes profits to investors periodically as dividends. The NAV reduces by the dividend amount.

Options

E

ELSS (Equity Linked Savings Scheme)

Tax-saving mutual funds that invest primarily in equity with a mandatory lock-in period of 3 years. Eligible for deduction under Section 80C.

Types

Entry Load

A charge levied when purchasing mutual fund units. Currently, entry loads are not permitted by SEBI in India.

Fees

Equity Fund

A mutual fund that invests primarily in stocks of companies. Aims for capital appreciation over the long term.

Types

Exit Load

A charge levied when redeeming mutual fund units before a specified period. Designed to discourage short-term withdrawals.

Fees

Expense Ratio

The annual fee charged by the fund house expressed as a percentage of assets. Includes management fees, administrative costs, and distribution expenses.

Fees

F

Folio Number

A unique identification number assigned to an investor for all their investments in a particular mutual fund.

Operations

G

Growth Option

A plan where profits are reinvested in the scheme, leading to NAV appreciation. No dividends are distributed.

Options

H

Hybrid Fund

A mutual fund that invests in a mix of equity and debt securities, providing benefits of both asset classes.

Types

K

KYC (Know Your Customer)

A mandatory one-time documentation process required before investing in mutual funds. Includes identity and address verification.

Compliance

L

Large-Cap Fund

An equity fund that invests primarily in top 100 companies by market capitalization. Generally more stable with lower risk.

Types

Liquid Fund

A debt fund that invests in very short-term money market instruments with maturity up to 91 days. High liquidity and low risk.

Types

Lumpsum Investment

A one-time investment of a large amount in a mutual fund scheme.

Investment

M

Mid-Cap Fund

An equity fund investing in companies ranked 101-250 by market capitalization. Higher growth potential but more volatile.

Types

N

NAV (Net Asset Value)

The per-unit market value of a mutual fund calculated daily. NAV = (Total Assets - Total Liabilities) / Total Units Outstanding.

Valuation

NFO (New Fund Offer)

The initial subscription period when a new mutual fund scheme is launched. Similar to IPO for stocks.

Operations

O

Open-Ended Fund

A mutual fund scheme that allows investors to buy or sell units at any time at the prevailing NAV. No fixed maturity period.

Types

P

Portfolio Turnover Ratio

A measure of how frequently securities are bought and sold within a fund. Higher turnover indicates more active trading.

Performance

R

Registrar and Transfer Agent (RTA)

An entity responsible for maintaining investor records, processing transactions, and providing investor services.

Structure

Redemption

The process of selling mutual fund units back to the fund house at the prevailing NAV.

Operations

Rolling Returns

Returns calculated over multiple overlapping periods to assess consistency of fund performance.

Returns

S

SAI (Statement of Additional Information)

A document containing detailed information about the mutual fund scheme beyond what's in the SID.

Documentation

SEBI (Securities and Exchange Board of India)

The regulatory authority for securities markets in India, including mutual funds.

Regulatory

Sector Fund

An equity fund that invests primarily in a specific sector like banking, pharma, or technology. Higher risk due to concentrated exposure.

Types

Sharpe Ratio

A measure of risk-adjusted returns. Higher Sharpe ratio indicates better returns for the amount of risk taken.

Performance

SID (Scheme Information Document)

The official offer document containing all essential information about the mutual fund scheme.

Documentation

SIP (Systematic Investment Plan)

A method of investing fixed amounts regularly (monthly/quarterly) in a mutual fund scheme. Helps in rupee cost averaging.

Investment

Small-Cap Fund

An equity fund investing in companies ranked 251 and below by market capitalization. Highest growth potential but also highest risk.

Types

Standard Deviation

A measure of volatility or risk. Higher standard deviation indicates greater fluctuation in returns.

Performance

SWP (Systematic Withdrawal Plan)

A facility to withdraw fixed amounts regularly from a mutual fund investment. Useful for creating regular income.

Investment

STP (Systematic Transfer Plan)

A facility to transfer fixed amounts regularly from one mutual fund scheme to another within the same fund house.

Investment

T

TER (Total Expense Ratio)

The total cost of managing and operating a mutual fund expressed as a percentage of assets. Same as Expense Ratio.

Fees

Trustees

Individuals or entities appointed to protect the interests of unit holders and oversee the functioning of the mutual fund.

Structure

U

Unit

The ownership share in a mutual fund scheme. Investors own units proportional to their investment.

Basics

X

XIRR (Extended Internal Rate of Return)

A method to calculate returns when multiple investments and redemptions occur at different times. Most accurate for SIP returns.

Returns