The Securities and Exchange Board of India’s (Sebi’s) diktat to segregate dividend as income distribution (appreciation in net asset value, or NAV) and capital distribution (equalisation reserve) in the consolidated income statement from April 1 has put mutual fund (MF) houses in a bind.
When a unit is sold, and sale price (NAV) is higher than the face value of the unit, a portion of the sale price that represents realised gains has to be credited to an equalisation reserve account, which can be used to pay dividend, the new norms suggest. This has put MFs in a peculiar ...
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