KEY INFORMATION MEMORANDUM

Transcription

1 KOTAK INCOME PLUS KOTAK FLEXI DEBT KOTAK LIQUID THE SPONSOR THE TRUSTEE THE ASSET MANAGEMENT COMY Kotak Mahindra Income Plus Scheme Kotak Flexi Debt Scheme Kotak Mahindra Liquid Scheme Kotak Mahindra Bank Ltd. Kotak Mahindra Trustee Co. Ltd. Kotak Mahindra Asset Management Co. Ltd. An Open-Ended Income Scheme An Open-Ended Debt Scheme An Open-Ended Debt Scheme 36-38A, Nariman Bhavan 5A, 5th Floor, Bakhtawar 5A, 5th Floor, Bakhtawar 227, Nariman Point 229, Nariman Point 229, Nariman Point KOTAK BOND KOTAK FLOATER LONG TERM KOTAK GILT SAVINGS Mumbai Mumbai Mumbai Kotak Mahindra Bond Unit Scheme 99 Kotak Floater Long Term Scheme Kotak Mahindra Gilt Unit Scheme 98 This Key Information Memorandum (KIM) sets forth the information, which a prospective investor ought to know before investing. For further details of the An Open-Ended Debt Scheme An Open-Ended Debt Scheme (Savings Plan) Scheme(s) / Mutual Fund, Due diligence certificate by the AMC, Key Personnel, Investors rights & services, Risk Factors, Penalties & Pending Litigations, An Open-Ended Dedicated Gilts Scheme Associate Transactions, etc. investors should, before investment, refer to the Combined Offer Document / Offer Document(s) available free of cost at any of the Official Acceptance Points or distributors or from the website KOTAK BOND SHORT TERM KOTAK FLOATER SHORT TERM KOTAK GILT INVESTMENT The Scheme(s) particulars have been prepared in accordance with Securities and Exchange Board of India (Mutual Funds) Regulations, 1996, as amended till Kotak Mahindra Bond Unit Scheme 99 Kotak Floater Short Term Scheme Kotak Mahindra Gilt Unit Scheme 98 date, and filed with Securities and Exchange Board of India (SEBI). The Units being offered for public subscription have not been approved or disapproved by (Short Term Plan) An Open-Ended Debt Scheme (Investment Plan) SEBI, nor has SEBI certified the accuracy or adequacy of this KIM. An Open-Ended Debt Scheme An Open-Ended Dedicated Gilts Scheme THE DATE OF THIS KEY INFORMATION MEMORANDUM IS APRIL 1, 2008 NAME OF SCHEME KOTAK INCOME PLUS KOTAK BOND KOTAK FLEXI DEBT Plans Deposit Regular Short Term Regular Institutional Investment Objective To enhance returns over a portfolio of debt To create a portfolio of debt instruments of different maturities so as to spread the risk To provide reasonable returns and high level of liquidity The investment objective of the Scheme is to instruments with a moderate exposure in across a wide maturity horizon and different kinds of issuers in the debt markets. by investing in debt and money market instruments maximise returns through an active equity and equity related instruments. of different maturities, so as to spread the risk across management of a portfolio of debt and money different kinds of issuers in the debt market. market securities. Asset Allocation Pattern(Indicative Allocation) Risk Profile Options Dividend Policy Minimum Application and Redemption Amount/Number of Units Frequency Record Date(s) Initial Purchase Additional Purchase Redemption Applicable NAV (Continuous Offer) for Purchase / Switch / Redemption Recurring Expenses (% p.a. of Daily Average Net Assets) Load Structure Actual for previous Financial Year (Audited figure) Continuous Offer Debt and Money Market Instruments Equity and Equity Related Instruments Upto 100% Upto 20% 12th of every month (Monthly Dividend Option), 20th of March, June, September and December (Quarterly Dividend Option). Debt instruments Debt and Money Debt instruments Debt and Money with maturity Market instruments with maturity Market instruments more than with maturity more than with maturity one year less than one year one year less than one year 25% to 100% 10% to 100% 25 % to 100% 10% to 100% Debt and Money Debt instruments Market instruments with maturity with maturity above 1 year up to 1 year 50% to 100% 0% to 50% Debt instruments are deemed to include securitised debt and investment in securitised debt shall not exceed 50% of the net assets of the Scheme. Debt Debt and Money Instruments Market Instruments with maturity with maturity more than one year less than one year 0% to 95% 5% to 100% Debt instruments are deemed to include securitised debt and investment in securitised debt shall not exceed 50% of the net assets of the Scheme. Mutual Fund investments are subject to market risks. Please read the Offer Document(s) carefully for details on Risk Factors before investment. Growth, Dividend Growth and Dividend Growth, Dividend and Bonus Growth, Dividend Re-investment Growth, Dividend Monthly, Quarterly Quarterly Quarterly, Annual Monthly Quarterly, Weekly, Daily Dividend Re-investment 20th of March, June, September and 12th of every month December of every year. 20th of March, June, September and December of every year (Quarterly Dividend Option); 12th of March of every year (Annual Dividend Option) (For detailed Dividend Policy, please refer page no. 2) Rs. 5,000 Rs. 5,000 Rs. 5,00,000 Rs. 5,000 Rs. 1,000 and above Rs. 1,000 or 100 units, If the holding is less than Rs or 100 units, after processing the redemption request, the entire amount/units will be redeemed from the Scheme. 20th of March, June, September and December of every year (Quarterly Dividend Option); Everyday for which NAV is declared (Daily Dividend Option) Weekly (every month) Rs. 5,000 and 1,00,000 Rs. 1,00,00,000 under Daily DR option For valid applications accepted: up to 3 p.m. on a Business Day, the NAV of such Business Day. after 3 p.m. on a Business Day, the NAV of the following Business Day.The Applicable NAVs will be as provided above even where the AMC or the Registrar has provided a facility to the investors to transact in the Schemes through the medium of Internet by logging onto specific websites or telephone and where investors have signed up for using these facilities. These applicable NAVs will also apply to Systematic Investment Plan (SIP), Systematic Withdrawal Plan (SWP) and Systematic Transfer Plan (STP). 2.22% 1.16% 1.16% 0.67% 0.57% Entry Load: NIL Exit Load: For investments upto Rs. 25 Lacs: 1% if redeemed within 1 year For Investments above Rs. 25 Lacs : NIL KEY INFORMATION MEMORANDUM Entry Load: NIL Exit Load: For redemptions/switchouts within 1 year: 1.25% For redemptions/swictchouts on or after 1 year: Nil Exit Load : 0.15% if redeemed within 1 working day after the date of allotment of units. Fund Manager(s) Benchmark Index Compounded Annualised Returns (%) Last 1 year Last 3 years Last 5 years Since Inception Inception Date Mr. Krishna Sanghvi, Mr. Sajit Pisharodi & Mr. Abhishek Bisen CRISIL MIP Blended Index (For further details and limits specified by the Regulations, please refer page no. 2) Mr. Abhishek Bisen and Mr. Deepak Agrawal CRISIL Composite Bond Fund Index CRISIL Short Term Bond Fund Index Performance of the Growth Option of the Schemes as on March 31, 2008 Mr. Deepak Agrawal and Mr. Abhishek Bisen CRISIL Composite Bond Fund Index Kotak CRISIL MIP Kotak Bond Kotak Bond CRISIL Composite Bond Kotak Bond CRISIL Short Term Kotak CRISIL Composite Income Plus Blended Index Deposit Plan Regular Plan Fund Index Short Term Bond Fund Index Flexi Debt Bond Fund Index Dec Nov May Dec-2004 Past Performance may or may not be sustained in future NAME OF SCHEME KOTAK FLOATER LONG TERM KOTAK FLOATER SHORT TERM KOTAK LIQUID KOTAK GILT Plans Regular Institutional Institutional Premium Savings a) Investment Regular b) Investment Provident Fund & Trust Investment Objective To reduce the interest rate risk associated with investments in fixed rate instruments by investing predominantly in floating rate securities, money market instruments and using appropriate derivatives. To provide reasonable returns and high level of liquidity by investing in debt and money market instruments of different maturities so as to spread risk across different kinds of issuers in the debt markets. To generate risk-free returns through investments in sovereign securities issued by the Central and / or State Government(s) and / or reverse repos in such securities. Asset Allocation Pattern (Indicative Allocation) Risk Profile Options Dividend Policy M i n i m u m Application and Redemption Amount/Number of Units Floating Rate Debt Fixed Rate securities &/or money Debt market instruments, Securities other debt securities with outstanding maturity of upto 182 days 65% to 100% 0% to 35% Floating Rate Debt securities &/or money market instruments, other debt securities with out standing maturity of upto 182 days Fixed Rate Debt Securities Debt and Money Market instruments (including interbank call and repo) Portfolio of securities will have a Weighted Average Maturity of up to 4 years 65% to 100% 0% to 35% 100% No restriction on maturity of securities Mutual Fund investments are subject to market risks. Please read the Offer Document(s) carefully for details on Risk Factors before investment. Growth, Dividend Re-investment Growth, Dividend Re-investment Growth, Dividend Growth, Dividend Growth, Dividend Re-investment Re-investment Re-investment Growth, Dividend Frequency Monthly, Weekly Daily, Weekly, Monthly Weekly Daily, Weekly Monthly, Annual Quarterly Record Date(s) Initial Purchase Additional Purchase Applicable NAV (Continuous Offer) for Purchase / Switch / Redemption Recurring Expenses (% p.a. of Daily Average Net Assets) Every Monday (Weekly Dividend Reinvestment Option),12th of every month (Monthly Dividend Re-investment Option) Rs. 5,000 Every day for which NAV is declared (Daily Dividend Re-investment), Every Monday (Weekly Dividend Re-investment Option),12th of every month Monthly Dividend Re-investment Option) Rs. 5,000 and 1,00,000 under Daily Dividend Re-investment option Every Monday Every day for which NAV is declared (Daily Dividend Re-investment), Every Monday (Weekly Dividend) (For detailed Dividend Policy, please refer page no. 2) 12th of the month concerned (Monthly Dividend Option). The record date for the Annual Dividend Option is not fixed. Rs. 5,000 Rs. 1,00,00,000 Rs. 5,00,00,000 Rs.5,000 Rs. 1,000 and above Redemption Rs. 1,000 or 100 units, If the holding is less than Rs or 100 units, after processing the redemption request, the entire amount/units will be redeemed from the Scheme. Actual for previous Financial Year (Audited figure) For valid applications accepted: up to 3 p.m. on a Business Day, the NAV of such Business Day. after 3 p.m. on a Business Day, the NAV of the following Business Day. Purchases / Switch-In: a) where the application is received upto noon on a day and funds are available for utilization on the same day-the closing NAV of the day immediately preceding the day of receipt of application. b) where the application is received after noon on a day and funds are available for utilization on the same day-the closing NAV of the day immediately preceding the next business day ; and c) irrespective of the time of receipt of application, where the funds are not available for utilization on the day of the applicationthe closing NAV of the immediately preceding the day on which the funds are available for utilization. Redemption / Switch-out : a) where the application is received upto 3.00 pm-the closing NAV of the day immediately preceding the next business day; and b) where the application is received upto 3.00 pm-the closing NAV of the next business day. 20th of March, June, September and December of everyyear. For valid applications accepted: up to 3 p.m. on a Business Day, the NAV of such Business Day after 3 p.m. on a Business Day, the NAV of the following Business Day. The Applicable NAVs will be as provided above even where the AMC or the Registrar has provided a facility to the investors to transact in the Schemes through the medium of Internet by logging onto specific websites or telephone and where investors have signed up for using these facilities. These applicable NAVs will also apply to Systematic Investment Plan (SIP), Systematic Withdrawal Plan (SWP) and Systematic Transfer Plan (STP). (Except Kotak Liquid Institutional and Kotak Liquid Institutional Premium only their STP and SWP facilities are available). 0.60% Load Structure Continuous Offer 0.43% 0.34% 0.34% 0.34% 1.00% 1.58% 1.58% Past Performance may or may not be sustained in future a) Entry : Nil Exit: (I) For amount <= Rs. 50 lakhs: For redemptions/switchouts within 6 months: 0.75% For redemptions/switchouts on or after 6 months : Nil (II) For amounts > Rs. 50 Lakhs : Nil b) Entry : Nil Exit: 1.00%, if redeemed within 1 year (For further details and limits specifi ed by the Regulations, please refer page no.2) Fund Manager(s) Mr. Deepak Agrawal and Mr. Abhishek Bisen Mr. Abhishek Bisen and Mr. Deepak Agrawal Benchmark Index CRISIL Liquid Fund Index I-Sec Si-Bex I-Sec Composite Index Performance of the Growth Option of the Schemes as on March 31, 2008 Compounded Annualised Returns (%) Kotak Floater CRISIL Liquid Kotak Liquid Kotak Liquid Kotak Liquid CRISIL Liquid Fund Kotak Gilt ISEC Kotak Gilt Kotak Gilt Kotak Floater CRISIL Liquid ISEC LongTerm Fund Index Short Term Fund Index Regular Plan Institutional Plan Institutional Index Investment Premium Plan Savings Plan SIBEX Investment Investment - PF Composite Regular Plan & Trust Plan Index Last 1 year Last 3 years Last 5 years Since Inception ** $ Inception Date 13-Aug July Oct Mar Nov Dec-1998 Since Allotment (Inv Plan - Dec 29, 98; Inv PF & Trust Plan - Nov 11, 03) $ The Benchmark Returns corresponds only to Kotak Gilt Investment - PF & Trust Plan ** The Benchmark Returns corresponds only to Kotak Liquid Institutional Premium Plan

2 Despatch of Redemption Proceeds Within ten Business Days of the receipt of the redemption request at the Official Acceptance Points / Authorised Centre of Kotak Mahindra Mutual Fund. Daily Net Asset Value (NAV) Publication The NAVs will be declared on all Business Days and will be published in 2 newspapers. NAVs can also be viewed on and The NAVs of Kotak Liquid and Kotak Floater Short Term Scheme shall be calculated on each calendar day. Dividend Policy Under the Dividend Option(s), the Trustee may decide to distribute by way of dividend, the surplus by way of realised profits, dividends and interest, net of losses, expenses and taxes, if any, to the Unitholders concerned, if such surplus is available and adequate for distribution in the opinion of the Trustee. The Trustee s decision with regards to such availability and adequacy of surplus, rate, timing and frequency of distributions shall be final. The Unitholder has the option of receiving the dividend or having the same reinvested. However, any dividend declared under the Dividend Reinvestment Option(s) of the Scheme(s) / Plan(s) concerned shall be compulsorily re-invested. Dividend amounts will be reinvested in the same option at the Applicable NAV announced for the first Business Day immediately after the date of the declaration of dividend. Where the record date(s) for the Dividend Option of the Scheme(s) / Plan(s) concerned is not a Business Day, the Record Date shall be the immediately succeeding Business Day. Under the Daily Dividend Re-invesment Option(s), growth in NAV as represented by distributable surplus (i.e. realised profit, dividends and interest, net of losses, expenses and taxes, if any) will be distributed as dividend to the Unitholders in the Option(s). The Dividend will be declared on every day for which NAV is declared; the previous such day being the Record Date. The dividend will be due to only those Unitholders whose names appear in the register of Unitholders on the Record Date. Dividend amounts will be reinvested in the Option concerned at the Applicable NAV announced immediately after the Record Date. In the event of unavailability of distributable surplus, dividend will not be declared. Know Your Customer (KYC): The need to Know Your Customer is vital for the prevention of money laundering. KMAMCL may seek information or obtain and retain documentation used to establish identity of the subscribers to Kotak Mahindra Mutual Funds or existing unitholders. It may re-verify identity and obtain any missing or additional information for this purpose. KMAMCL, under powers delegated by the Trustee, shall have absolute discretion to reject any application, or prevent further transactions by a Unit Holder, if after due diligence, the investor / Unit Holder / a person making the payment on behalf of the investor does not fulfill the requirements of the Know Your Customer or KMAMCL believes that the transaction is suspicious in nature as regards money laundering. In this behalf KMAMCL reserves the right to reject any application and/or effect a mandatory Redemption of Units allotted at any time prior to the expiry of 30 Working Days from the date of the application. If the payment for Purchase of Units are made by a third party (e.g. a Power of Attorney Holder, a Financing agency, a relative, etc.), the Unit Holder may be required to give such details of such transaction so as to satisfy the AMC of the source and / or consideration underlying the transaction. Investor should note that it is mandatory for all application for subscription of value of Rs. 50,000/ - and above to quote the KYC Compliance Status of each applicant (guardian in case of minor) in the application for subscription and attach proof of KYC Compliance viz. KYC Acknowledgement Letter. Applicants intending to apply for units through a Power of Attorney (PoA) must ensure that the issuer of the PoA and the holder of the PoA must mention their KYC Compliance at the time of investment above the threshold. Tax Treatment for Unitholders and the Mutual Fund The information set out below outlines the tax implications with respect to the Unit holders of the Scheme and with respect to the Mutual Fund and is based on relevant provisions of the Indian Income Tax Act, 1961 and Wealth Tax Act, 1957 (collectively known as "the relevant provisions"), and prevailing as on March 12, Further, for this purpose the proposals of the Finance Bill, 2008 (Budget 2008) are also considered as the same has been presented in the Parliament and will become law after it is approved by both the Houses of Parliament and receive the assent from the President of India. Since the information below is based on the relevant provisions as on March 12, 2008 any subsequent changes in the relevant provisions could affect tax implications. Price Waterhouse does not make any representation on the procedures for ascertaining the tax implications nor do they make any representations regarding any legal interpretations. Further, except for the above procedure, Price Waterhouse has not performed any other services in connection with any other data or information included in the Offer Document. THE FOLLOWING INFORMATION IS PROVIDED FOR GENERAL INFORMATION PURPOSES ONLY. IN VIEW OF THE INDIVIDUAL NATURE OF TAX IMPLICATIONS, EACH INVESTOR IS ADVISED TO CONSULT HIS OR HER OWN TAX ADVISER WITH RESPECT TO THE SPECIFIC TAX IMPLICATIONS ARISING OUT OF HIS OR HER PARTICIPATION IN THE SCHEME. A. For the Unitholders 1. Income from Mutual Fund received by Unit holders would be tax free in the hands of the Unit holders as per the provisions of section 10(35) of the Income-tax Act, 1961 (the Act). 2. The characterization of gains / losses arising from sale / transfer of units as capital gains or business income would depend on the classification of the said units by the unit holder. It would depend on whether the unit holder has classified such units as capital assets or as stock in trade. 3. Under Section 2(29A) of the Act, read with section 2(42A) of the Act, a unit of a Mutual Fund is treated as a long term capital asset if the same is held for more than 12 months. If the unit is held for 12 months or less, the same is treated as a short term capital asset. 4. Long term capital gains on sale of units, will be taxed under section 112 of the Act. Under Section 112 of the Act, capital gains arising on the transfer of long term capital assets are subject to tax at the rate of 20%. The capital gains will be computed by deducting the expenditure incurred wholly and exclusively in connection with such transfer and the cost inflated as indexed cost of acquisition of the unit from the sale consideration. However, the maximum tax payable on long term capital gains on units is restricted to 10% of capital gains calculated without indexation of the cost of acquisition. Further, in case of an individual or HUF, being a resident, the total income as reduced by the long term capital gains is below the maximum amount not chargeable to tax (i.e. Rs. 110,000 in case of all individuals, to Rs. 145,000 in case of women and to Rs.195, 000 in case of senior citizens), the long term capital gains shall be reduced to the extent of the shortfall and only the balance long term capital gains will be subject to the flat rate of taxation. As per the Budget proposal the limits are proposed to be increased to Rs. 150,000 in case of all individuals, to Rs. 180,000 in case of women and to Rs.225, 000 in case of senior citizens. These changes if accepted would be effective April 1, In addition to the aforesaid tax, in the case of an individual, HUF or Association of Persons (AOP), where the income exceeds Rs. 1,000,000 a surcharge of 10%, in the case of domestic companies, where the income exceeds Rs. 10,000,000 a surcharge of 10%; in case of foreign companies, where the income exceeds Rs. 10,000,000 a surcharge of 2.5% and in case of an artificial juridical person a surcharge of 10%, of such tax liability is also payable. A 3% education cess (inclusive of 1% of an additional cess for Secondary and Higher Education) on total income tax (including surcharge) is payable by all categories of taxpayers. 5. Short term capital gains arising to a unit holder will be taxed at the normal rate applicable to that unit holder as per the provisions of the Act. The capital gains will be computed by deducting expenditure incurred in connection with such transfer and cost of acquisition of the unit from the sale consideration. The taxable/total income and the tax payable arising from short term capital gains shall be computed in accordance with the tax rates applicable to the investor. The provisions related to minimum amount not chargeable to tax, surcharge and education cess described at para 4 would also apply to such short-term capital gains. 6. The short term capital loss resulting from sale of units would be available for setting off against any other capital gains made by the investor and would reduce the tax liability of the investor to that extent. However, losses on transfer of long term capital assets would be allowed to be set-off only against gains from transfer of long-term capital assets and the balance long-term capital loss may be carried forward separately for a period of eight assessment years to be set off only against longterm capital gains. 7. Where a person buys any units within a period of three months before the record date and sells such units within nine months after such date, the dividend income on such units being exempt from tax, then the capital loss, if any, on such sale to the extent of dividend income cannot be set off against other gains. 8. Where a person buys units (original units) within a period of three months before the record date, receives bonus units on such original units, and then sells all or any of the original units within a period of nine months from the record date and continues to hold the bonus units, then the loss incurred on the original units shall not be allowed to be set off against other gains but shall be deemed to be the cost of acquisition of the bonus units. 9. However, in cases which are not covered by clause 6 above, the cost of acquisition of bonus units for the investors would be NIL, as provided by section 55(2) of the Act. 10. The long term capital gains on transfer of units would be exempt from tax under Section 54EC of the Act, subject to fulfillment of certain conditions specified in the section. This section requires investments in specified bonds. However, if the amount invested is less than the capital gains realized, only proportionate capital gains would be exempt from tax. 11. No deduction of tax at source shall be made from income credited or paid by a mutual fund to a Unitholder. 12. As per circular no. 715 dated August 8, 1995 issued by the CBDT in case of resident Unitholder, no tax is required to be deducted at source from capital gains arising at the time of repurchase or redemption of the units. However, under Section 195 of the Act, the Mutual Fund is required to deduct tax at source at the rate of 20% on any long term capital gains chargeable to tax if the payee Unitholder is a non resident. In respect to short-term capital gains, tax is required to be deducted at source at the rate of 30% if the payee Unitholder is a non-resident non-corporate and at the rate of 40% if the payee Unitholder is a foreign company. The provisions related to minimum amount not chargeable to tax, surcharge and education cess described at para 4 would also apply to such short-term capital gains. 13. As per circular no. 728 dated October 30, 1995 issued by the CBDT, in the case of a remittance to a country with which a Double Tax Avoidance Agreement (DTAA) is in force, the tax should be deducted at the rate provided in the Finance Act of the relevant year or at the rate provided in the DTAA, whichever is more beneficial to the assessee. In order for the Unitholder to obtain the benefit of a lower rate available under a DTAA, the Unitholder will be required to provide the Mutual Fund with a certificate obtained from his Assessing Officer stating his eligibility for the lower rate. 14. Mutual Fund units are exempt from wealth tax. B. For the Mutual Fund 1. Kotak Mahindra Mutual Fund is a Mutual Fund registered with SEBI and as such is eligible for benefits under Section 10(23D) of the Act. Accordingly, its entire income is exempt from tax. 2. Mutual Funds are required to pay dividend distribution tax at the rate of % in the case of distributions to individuals and HUFs. An increased rate of 22.66% is applicable for distributions made to persons other than an individual or a HUF. 3. Mutual funds which are 'Money Market Mutual Fund' ϒ or 'Liquid Fund' λ are required to pay dividend distribution tax at the rate of % (including education and Secondary and higher education cess at the rate of 1%). ϒ Money market mutual fund means a money market mutual fund as defined in sub-clause (p) of clause 2 of the SEBI (Mutual Funds) Regulations, 1996." λ "liquid fund" means a scheme or plan of a mutual fund which is classified by the SEBI as a liquid fund in accordance with the guidelines issued by it in this behalf under the SEBI Act, 1992 or regulations made thereunder. For Investors Grievances please contact : Computer Age Management Services Pvt. Ltd. (Registrar) 158 Rayala Towers, 4th Floor, Anna Salai, Chennai Ph website enq_k@camsonline.com Kotak Mahindra Asset Mangement Company Limited (Investment Manager) R. Chandrasekaran, 91/92, 9th Floor, Sakhar Bhavan, 230, Nariman Point, Mumbai Ph ; Fax : ; website : mutual@kotak.com Registered Office : 5A, 5th Floor, Bakhtawar, 229, Nariman Point, Mumbai Unitholders Information: Account Statement (on each transaction and quarterly statement for Systematic Investment Plan) and Annual Financial Results shall be provided to the investors by post / / courier. Half-yearly Scheme(s) / Plan(s) portfolio will either be mailed to unitholders or published in the newspaper as permitted under SEBI (Mutual Fund) Regulations, KOTAK MAHINDRA ASSET MANAGEMENT COMY LIMITED Ahmedabad : 9,10,11-2nd floor, Siddhi Vinayak Complex, Shivranjani Cross Roads, Satellite. Ahmedabad Bangalore : 2nd Fl., Umiya Landmark, 10/7, Lavelle Road, Bangalore Bhikaji Cama : UGF-11, Mohta Building, 4, Bhikaji Cama Place, New Delhi Bhubaneshwar : Centre Point, Unit-A, 2nd Flr, Kharvela Nagar, Janpath Bhubaneswar Borivali : B-601, 6th Floor, Sai Leela Building, S V Road, Opp. Moksh Plaza Borivali (West), Mumbai Chandigarh: S.C.O , 2476, 1st Floor, Sector-22-C, Chandigarh Chennai : 1st Floor, Eldorado Building, 112 Nungambakkam High Road, Chennai Ghatkopar: 305, 3rd Floor, Rupa Plaza, Jawahar Road, Ghatkopar Station, Ghatkopar (East), Mumbai Hyderabad : /1, 2nd Floor, Navbharth Chambers, Raj Bhavan Road, Somaji Guda, Hyderabad Jaipur : 202, Mall-21, Opp. Raj Mandir Cinema, Bhagwandas Road, Jaipur Kanpur : Room No. 107, 1st floor Ratan Squire, 14/144 Chunni Ganj, Kanpur Karkardooma : F-8, 1st Floor, Pankaj Plaza II, Community Centre, Karkardooma, New Delhi Khar : 503, 5th Floor, Ambasadan, 325 Linking Road, Khar (west) Mumbai Kolkata : 7th Floor, Block C, Apeejay House, 15, Park Street, Kolkata Lucknow : Room No.9, 3rd Floor, Saran Chambers II, 5 Park Road, Lucknow Madurai : A R Plaza,No. 16 and 17, North Veli Street, Madurai Mumbai : 91-92, 9th Floor, Sakhar Bhavan, Nariman Point, Mumbai New Delhi : 12-14, Upper Ground Floor, Ambadeep Building, 14, Kasturba Gandhi Marg, New Delhi Pune: Office No. 31, 3rd Floor, Yeshwant, Plot No. 37/10B Opp. Lane No. 9, Prabhat Road, Erandwana, Pune Thane: , 1st Floor, Lotus Plaza, Gokhale Road, Naupada, Thane (West) Vadodara : 1st Floor, 108 Avanti Chambers, Anand Society, B/H Express Hotel, R C Dutt Road, Vadodara COMPUTER AGE MANAGEMENT SERVICES PRIVATE LIMITED (CAMS) - INVESTOR SERVICE CENTRES Ahmedabad : , 4th Floor - Devpath Building, Off C G Road, Behind Lal Bungalow Ellis Bridge, Ahmedabad Bangalore: Trade Centre, 1st Floor 45, Dikensen Road, (Next to Manipal Centre) Bangalore Bhubaneswar : 101/ 5, Janpath, Unit III, Near Hotel Swosti, Bhubaneswar Chandigarh: Deepak Towers, SCO , 1st Floor, Sector 17-C, Chandigarh Chennai : Ground Floor No.178/10, Kodambakkam High Road, Opp. Hotel Palmgrove Nungambakkam Chennai Cochin : 40 / 9633 D, Veekshanam Road, Near International hotel, Cochin Coimbatore : Old # 66 New # 86, Lokamanya Street (West) Ground Floor R.S.Puram, Coimbatore Durgapur : 4/2, Bengal Ambuja Housing Development Ltd, Ground Floor, Centre, Dist - Burdwan, West Bengal Durgapur Goa : No.108, 1st Floor, Gurudutta Bldg, Above Weekender M G Road, Panaji (Goa) Hyderabad : 208, Second Floor, Jade Arcade, Paradise Circle Secunderabad Indore: 101, Shalimar Corporate Centre, 8-B, South tukogunj, Opp. Greenpark, Indore Jaipur : G-III, Park Saroj, Behind Ashok Nagar, Police Station, R-7, Yudhisthir Marg,C-Scheme Jaipur Kanpur : 106 to 108 1st Floor Centre Phase II 63/2, The Mall, Kanpur Kolkata : LORDS Building 7/1,Lord Sinha Road, Ground Floor, Kolkata Lucknow : Off # 4,1st Floor,Centre Court Building, 3/c, 5 - Park Road, Hazratganj, Lucknow Ludhiana : U/ GF, Prince Market, Green Field, Near Traffic Lights, Sarabha Nagar Pulli Pakhowal Road, Above Dr. Virdi s Lab P.O Model Town, Ludhiana Madurai : 86/71A, Tamilsangam Road, Madurai Mangalore : No. G 4 & G 5, Inland Monarch, Opp. Karnataka Bank, Kadri Main Road, Kadri Mangalore Mumbai : Rajabahdur Compound, Ground Floor, Opp Allahabad Bank, Behind ICICI Bank, 30, Mumbai Samachar Marg, Fort Mumbai Nagpur : 145 Lendra, Behind Indus Ind Bank New Ramdaspeth, Nagpur New Delhi : III Floor, Kanchenjunga Building 18, Barakhamba Road, Cannaugt Place, New Delhi Patna : Kamlalaye Shobha Plaza (1st Floor), Behind RBI Near Ashiana Tower, Exhibition Road, Patna Pune : Nirmiti Eminence, Off No. 6, I Floor, Opp Abhishek Hotel Mehandale Garage Road, Erandawane, Pune Surat : Office No 2 Ahura -Mazda Complex, First Floor, Sadak Street Timalyawad, Nanpura, Surat Vadodara : Silver Line, Besides world Trade Centre Sayajigunj, Vadodara Vijayawada : , Rao & Ratnam Complex, Near Chennupati Petrol Pump M.G Road, Labbipet Vijayawada Visakhapatnam : 47/ 9 / 17, 1st Floor 3rd Lane, Dwaraka Nagar, Visakhapatnam COMPUTER AGE MANAGEMENT SERVICES PRIVATE LIMITED (CAMS) - TRANSACTION POINT Agra : No. 8 2nd Floor, Maruthi Tower, Sanjay Place, Agra Ahmednagar : 203-A, Mutha Chambers, Old Vasant Talkies, Market Yard Road, Ahmednagar Ajmer : Shop No.S-5, Second Floor, Swami Complex, Ajmer Akola : Opp RLT Science College, Civil Lines, Akola Allahabad : No.7 Ist Floor, Bihari Bhawan, 3, S.P. Marg, Civil Lines Allahabad Aligarh : Enclave, Opp. Kumar Nursing Home, Ramghat Road Aligarh Alwar : 256A, Scheme No:1, Arya Nagar, Alwar Amaravati : 81, Gulsham Tower, 2nd Floor, Near Panchsheel Talkies, Amaravati Amritsar : 378-Majithia Complex, 1st Floor, M. M. Malviya Road, Amritsar Anand : 101, A.P. Tower, B/H, Sardhar Gunj, Next to Nathwani Chambers Anand Anantapur: , I Floor, Pallavi Towers, Anantpur. Ankleshwar: G-34, Ravi Complex, Valia Char Rasta, G.I.D.C., Ankleshwar- Bharuch Asansol : Block G 1st Floor P C Chatterjee Market Complex, Rambandhu Talab P O Ushagram, Asansol Aurangabad : Office No. 1, 1st Floor, Amodi Complex Juna Bazar, Aurangabad Balasore : B C Sen Road, Balasore Barely: F Butler Plaza, Civil Lines, Bareily. Belgaum : Tanish Tower, CTS No. 192/A, Guruwar Peth, Tilakwadi Belgaum Bellary : No.18A, 1st Floor, Opp. Ganesh Petrol Pump, Parvathi Nagar Main Road, Bellary Berhampur : First Floor, Upstairs of Aaroon Printers Gandhi Nagar Main Road, Ganjam Dt Orissa, Berhampur Bhagalpur: Dr R P Road, Khalifabagh Chowk Bhagalpur Bhavnagar : , Sterling Point, Waghawadi Road, OPP. HDFC BANK, Bhavnagar Bhatinda : 2907-GH, G. T. Road, Near Zila Parishad Bhatinda Bhilai : 209, Khichariya Complex Opp IDBI Bank, Nehru Nagar Square, Bhilai Bhilwara : C/o Kodwani & Associates, F-20-21, Apsara Complex., Azad Market Bhilwara Bhopal : Plot No. 13 Major Shopping Centre, Zone-I, M.P.Nagar, Bhopal Bhuj : Data Solution, Office No:17 I st Floor, Municipal Building, Opp Hotel Prince, Station Road, Bhuj Kutch Bokaro : HC-3, Ist Floor, Centre, Sector-4 Bokaro Steel, Bokaro Burdwan : 399, G T Road, basement of Talk of the Town, Burdwan Calicut : 29/97, G, 2nd Floor, Gulf Air Building, Mavoor Road, Arayidathupalam, Calicut Cuttack : Near India Overseas Bank, Cantonment Road, Mata Math, Cuttack Davenegere: 13, Ist Floor, Akkamahadevi Samaj Complex, Church Road, P.J.Extension, Devengere Dehradun : 204/121 Nari Shilp Mandir Marg Old Connaught Place, Dehradun Deoghar: S S M Jalan Road, Ground Floor, Opp. Hotel Ashoke, Caster Town, Deoghar. Dhanbad : Urmila Towers, Room No: 111(1st Floor), Bank More Dhanbad Dhule: H. No / A, J.B. Road, Near Tower Garden, Dhule : Erode: 197, Seshaiyer Complex, Agraharam Street, Erode. Faridhabad : B-49, Ist Floor, Nehru Ground, Behind Anupam Sweet House, NIT Faridhabad Ghaziabad : 113/6 1st Floor Navyug Market, Gazhiabad Gorakhpur : Shop No. 3, Second Floor, Cross Road, A.D. Chowk, Bank Road Gorakhpur Gulbarga :Pal Complex, 1st Floor, Opp. Bus Stop, Supper Market, Gulbarga Guntur : Door No /1 BRODIPET, Near Ravi Sankar Hotel, Guntur Gurgoan : SCO - 17, 3rd Floor, Sector-14, Gurgoan Guwahati : Old post office lane, A. K. Azad Lane, Rehabari Guwahati Gwalior : 1st Floor, Singhal Bhavan Daji Vitthal Ka Bada, Old High Court Road, Gwalior Hazaribagh: Muncipal Market, Annada Chowk, Hazaribagh. Hisar:12, Opp. Bank of Baroda, Red Square Market, Hisar Hosur : Shop No.8 J D Plaza, OPP TNEB Office, Royakotta Road, Hosur Hubli : 206 & st Floor, A Block, Kundagol Complex, Opp Court, Club road, Hubli Jabalpur : 975,Chouksey Chambers, Near Gitanjali School, 4th Bridge, Napier Town, Jabalpur Jalandhar : 367/8, Central Town Opp. Gurudwara Diwan Asthan, Jalandhar Jalgoan: Rustomji Infotech Services, 70, Navipeth, Opp old Bus Stand, Jalgoan. Jammu : 660- A Near Digital Wares, Lane opposite Dushara Ground, Front Gate, Gandhi Nagar, Jammu Jamnagar : 217/218, Manek Centre P.N. Marg, Jamnagar Jamshedpur : Millennium Tower, Room No:15 First Floor, R- Road, Bistupur Jamshedpur Jhansi : Babu Lal Karkhana Compound, Opp.SBI Credit Branch, Gwalior Road, Jhansi Jodhpur : 1/5, Nirmal Tower, Ist Chopasani Road Jodhpur : Junagadh : Circle Choiwk, Near Choksi Bazar, Kaman Junagadh Kalyani : A - 1/50, Block - A, Nadia Dt Kalyani Kannur: Room No. 14/435, Casa Marina Shopping Centre, Talap,Kannur. Karimnagar: Hno , Upstairs S B H, Mangammthota, Karimnagar. Kadapa: Door No , DNR Laxmi Plaza, Opp Rajiv Marg, Railway Station Road, Yerramukkapalli, Kadapa Kestopur : AA 101, Prafulla Kanan, Sreeparna Appartment, Ground Floor, Kolkata Kestopur Kolhapur : AMD Sofex Office No. 7, 3rd Floor, Ayodhya Towers, Station Road, Kolhapur Kollam : Kochupilamoodu Junction Near VLC, Beach Road, Kollam Kota : B-33 Kalyan Bhawan, Triangle Part,Vallabh Nagar, Kota Kottayam : Door No. IX / 1276 Amboorans Building, Manorama Junction, Kottayam Kumbakonam : Jailani Complex 47, Mutt Street Kumbakonam Kurnool : H. No. 43/8, Upstairs, Uppinirarcade, N R Pata, Kurnool Latur : Kore Complex, 2nd Croos Kapad Line, Near Shegau, Patsanstha, Latur Manipal : Academy Annex, First Floor, Opposite Corporation Bank, Upendra Nagar Manipal Mathura : 159/160 Vikas Bazar Mathura Meerut : 108 Ist Floor Shivam Plaza, Opposite Eves Cinema, Hapur Road, Meerut Mehsana: 1St Floor, Subhadra Complex, Urban Bank Road, Mehsana. Moradabad : B-612 Sudhakar Lajpat Nagar, Moradabad Muzzafarpur : Brahman toli, Durga Asthan, Gola Road, Muzaffarpur Mysore : No.1, 1st Floor CH.26 7th Main, 5th Cross, (Above Trishakthi Medicals), Saraswati Puram, Mysore Nasik : Varsha Bungalow 1st Floor, Near Rungtha High School 493, Ashok Stambh, Nasik Navsari : Dinesh Vasani & Associates, 103 Harekrishna Complex, above IDBI Bank, Nr. Vasant Talkies Chimnabai Road, Navasari Nellore: 97/56, I Floor Immadisetty Towers, Ranganayakulapet Road, Santhapet, Nellore. Panipat : 83, Devi Lal Shopping Complex Opp ABN Amro Bank, G.T.Road, Panipat Patiala : 35, New lal Bagh Colony, Patiala Pondicherry : S-8, 100, Jawaharlal Nehru Street (New Complex, Opp. Indian Coffee House), Pondicherry : Porbander: 1st Floor, Silver Complex, S.T. Road, Porbandar. Raichur: # /3C, Maram Complex, Beside State Bank od Mysore, Basaveswara Road, Raichur Raipur: C-24, Sector 1,Devendra Nagar, Raipur. Rajahmundry : Cabin 101 D. no st Floor Krishna Complex, Baruvari Street, T Nagar, Rajahmundry Rajkot : 111, Pooja Complex Harihar Chowk, Near GPO, Rajkot Ranchi : 223,Tirath Mansion (Near Over Bridge),1st Floor, Main Road, Ranchi Ratlam : Dafria & Co 81, Bajaj Khanna, Ratlam Rohtak : 205, 2ND Floor, Blg. No. 2, Munjal Complex, Delhi Road, Rohtak Rourkela : 1st flooor, Mangal Bhawan, Phase II Power House Road, Rourkela Sagar: Opp Somani Automobiles, Bhagwanganj, Sagar Salem: No. 2, I Floor Vivekananda Street, New Fairlands, Salem. Sambalpur : C/o Raj Tibrewal & Associates, Opp. Town High School, Sansarak, Sambalpur Satna: 1st Floor, Shri Ram Market, Besides Hotel Pankaj, Birla Road, Satna Satara : 117 / A / 3 / 22, Shukrawar Peth, Sargam Apartment, Satara Shimla: 1st Floor, Panchayat Bhawan Main Gate, Bus Stand, Shimla Shimoga: Nethravathi, Near Gutti Nursing Home, Kuvempu Road, Shimoga Siliguri : No 8, Swamiji Sarani, Ground Floor, Hakimpara Siliguri Solapur : 4, Lokhandwala Tower, 144, Sidheshwar Peth, Near Z.P. Opp. Pangal High School, Solapur Sriganganagar: 18 L Block, Sriganganagar Surendranagar: 2 M I Park, Near Commerce College, Wadhwan, Surendranagar. Tirunelveli : III Floor, Nellai Plaza, 64-D, Madurai Road Tirunelveli Tirupathi : Shop No14, Boligala Complex, 1st Floor, Door No B, Near Leela Mahal Circle, Tirumala Byepass Road Tirupathi Thiruppur : 1(1), Binny Compound, Iind Street, Kumaran Road, Thiruppur Trichur : Adam Bazar, Room no.49, Ground Floor Rice Bazar (East), Trichur Trichy : No 8, I Floor, 8th Cross West Extn, Thillainagar Trichy Trivandrum : R S Complex Opposite of LIC Building, Pattom PO Trivandrum Udaipur : 32 Ahinsapuri, Fatehpura Circle, Udaipur Valsad: Ground Floor, Yash kamal- B, Near Dreamland Theater, Tithal Road, Valsad. Varanasi: C 27/249-22A, Vivekanand Nagar Colony Maldhaiya, Varanasi Vashi : Mahaveer Center, Office No:17, Plot No: 77, Sector 17, Vashi Vellore : No:54, Ist Floor Pillaiyar Koil Street Thotta Palayam, Vellore Warangal : F13, 1st Floor, BVSS Mayuri Complex, Opp. Public Garden, Lashkar Bazaar Hanamkonda, Warangal Yamuna Nagar: 124 B/R, Model Town, Yamuna Nagar GENERAL INFORMATION a) Please fill up the Application Form legibly in English in CAPITAL LETTERS. b) Please read this Memorandum and the respective Offer Document carefully before investing. Your application for allotment of units in the Scheme(s) is construed to have been made with a full understanding of the terms and conditions applicable to it and the same is binding on you in respect of your investment in the Scheme(s). c) Application Forms incomplete in any respect or not accompanied by a Cheque / Demand Draft are liable to be rejected. In case your investment application gets rejected on account of the same being incomplete in any respect, your investment amount would be refunded without interest within 30 days. d) Any correction / over writing in the application form must be signed by the investor. e) AMC shall not be responsible for direct credit rejects or / payout delays due to incorect / incomplete information provided by investor. 2. APPLICANT S INFORMATION a) If you are already a Unitholder in any scheme of the Fund and wish to make your present investment in the same Account, please fill in the of Sole/First Holder & Account No. in Section 1, and KYC details in Section 2 of the Application Form and then proceed to Section 4. Your personal information and bank account details indicated for your account would also apply to this investment. b) If you are applying for units in Kotak Mahindra Mutual Fund for the first time, please furnish your complete postal address with Pin Code (P.O. Box No. not enough) and your Contact Nos. This would help us reach you faster. c) Default option (Common to all Schemes) Indication not made Default Scheme As indicated on the Cheque Dividend / Growth Option / Sub-options Growth Option / Sub-options Dividend Payout / Reinvestment Dividend Reinvestment Mode of holding (based on the number of applicants / Single or Joint number of signatures on the form) Status of First Applicant (Individual, HUF, Company etc.) Others# # Tax rates (including the tax on dividend distribution) wherever applied on others by Kotak Mutual Fund shall be the same as applicable to a Resident Indian Company d) Permanent Account Number () Information (Mandatory) With effect from January 1, 2008, it is mandatory for all existing and new investors (including joint holders, guardians of minors and NRIs) to enclose a copy of card to the application for investing in mutual fund Schemes. e) With effect from February 1, 2008, it is mandatory for all existing and new investers (including joint holders, guardians of minors, NRIs and POA holders) to be KYC compliant for investment = > Rs. 50,000/-. Applications for subscription of value of Rs. 50,000 and above without valid KYC Compliance may be rejected. In the event of any KYC Form being subsequently rejected for lack of information / deficiency / insufficiency of mandatory documentation, the investment transaction will be canceled and the amount may be redeemed at applicable NAV, subject to payment of exit load, wherever applicable. Such redemption proceeds will be despatched within a maximum period of 21 days from date of acceptance of application. Kotak Mutual Fund will not be held responsible and / or liable for rejection of KYC Form by the Central Agency. f) If you are KYC Complaint, your Change of Address, Change in etc. should be given at CVL for updation. 3. BANK ACCOUNT DETAILS Please furnish the of your Bank, Branch and (i.e clearing circle in which the branch participates), Account Type and Account Number. This is mandatorily required as per SEBI. Applications without this information will be deemed to be incomplete & would be rejected. RTGS IFSC code & NEFT IFSC code would help us serve you better. 4. INVESTMENT DETAILS a) Please issue a separate Cheque / Demand Draft for each separate Scheme / Plan. b) Cheques should be crossed A/c Payee Only and drawn in favour of the Scheme in which you propose to invest. c) If you are residing / located in a city / town where we do not have an Official Acceptance Point, please draw a Demand Draft payable at your nearest city / town where we have an Official Acceptance Point. d) Payments by Cash, Stockinvests, Outstation Cheques, Non-MICR Cheques will not be accepted. Post dated cheques will not be accepted except for investments made under Systematic Investment Plan. e) NRI investors are requested to provide debit certificate from their bank for each investment. 5. NOMINATION AND POA HOLDERS / GUARDIAN DETAILS a) The nomination can be made only by individuals applying for / holding units on their own behalf singly or jointly. Non-individuals including society, trust, body corporate, partnership firm, Karta of Hindu Undivided Family, holder of Power of Attorney cannot nominate. If the units are held jointly, all joint holders will sign the Nomination Form. b) A minor can be nominated and in that event, name and address of the guardian of the minor nominee shall be provided by the unitholder. Nomination can also be in favour of the central government, state government, a local authority, any person designated by virtue of his office or a religious or charitable trust. c) The Nominee shall not be a trust (other than a religious or charitable trust), society, body corporate, partnership firm, Karta of Hindu Undivided Family or a Power of Attorney holder. A non-resident Indian can be a nominee subject to the exchange control regulations in force, from time to time. d) Transfer of units in favour of a Nominee shall be valid discharge by Kotak Mahindra Asset Management Company Limited against the legal heir. e) The cancellation of nomination can be made only by those individuals who hold units on their behalf singly or jointly and who made the original nomination. On cancellation of the nomination, the nomination shall stand rescinded and Kotak Mahindra Asset Management Company Limited shall not be under any obligation to transfer the units in favour of the Nominee. f) Nominees Signature is optional. g) If the percentage is less than 100% than the balance will be re-balanced to the first unitholder. If percentage is greater than 100% then the nomination would be rejected. h) of POA / Guardian is mandatory. Applications without this information will be deemed to be incomplete & would be rejected. 6. KOTAK FACILITIES a) If you have an address, you can choose to receive communication from us in lieu of printed communication. Please furnish your ID and indicate the nature of communication you wish to receive over . b) If you wish to view your investments or transact over the Internet / Telephone, please fill in the Internet / Phone Transactions Form. You can download the same from 7. DECLARATION AND SIGNATURES a) Signatures can be in English or in any other Indian language. Thumb impressions must be attested by a Magistrate or a Notary Public or a Special Executive Magistrate under his/her official seal. b) Applications by minors must be signed on their behalf by their guardians. c) If you are investing through your constituted attorney, please ensure that the POA document is signed by you and your Constituted Attorney. The signature in the Application Form, then, needs to clearly indicate that the signature is on your behalf by the Constituted Attorney. CHECKLIST Please ensure that : Your Application Form is complete in all respects & signed by all applicants :, Address and Contact Details are mentioned in full. Bank Account Details are entered completely and correctly. 9 digit MICR Code of your bank is mentioned in the Application Form. Permanent Account Number () of all Applicants is mentioned and necessary documents [refer Guidelines 2(d)] are enclosed. Appropriate Investment Option is selected. If the Dividend Option is chosen, Dividend Payout or Re-investment and Dividend Frequency is indicated. If units are applied for Jointly, Mode of Operation of account is indicated. Your Investment Cheque / DD is drawn in favour of Scheme / Plan, dated and signed. Please write the Application Number / Folio Number on the face of the cheque (eg. Kotak Opportunities /67) A cancelled Cheque leaf of your Bank is enclosed in case your investment cheque is not from the same account. Documents as listed below are submitted along with the Application Form (as applicable to your specific case). GUIDELINES FOR FILLING UP THE COMMON APPLICATION FORM COMMON INFORMATION TO ALL DEBT SCHEMES OFFICIAL ACCEPTANCE POINTS Documents Companies Trusts Societies Partnership Firms NRIs / PIOs FIIs Investments through Constituted Attorney 1. Resolution / Authorisation to invest 2. List of Authorised Signatories with Specimen Signature(s) 3. Memorandum & Articles of Association 4. Trust Deed 5. Bye-Laws 6. Partnership Deed 7. Notarised Power of Attorney 8. Account Debit / Foreign Inward Remittance Certificate from remitting Bank 9. KYC allotment letter / Proof All documents in 1 to 6 above should be originals / true copies certified by the Director / Trustee / Company Secretary / Authorised Signatory / Notary Public.