Monday, January 24, 2011

A Capital Protection Oriented Mutual Fund *


Now a hybrid product with capital protection !! Yes, you read it right. In last few weeks, the Indian MF industry has come up with numerous funds which ‘seek to’ offer capital protection in an industry which has seen the brunt of offering ‘guarantee’ in mutual fund investments. The small asterisk mark you find in these fund’s presentations and brochures does tell a lot about them. Thus, make sure you read the fine print before making an investment. Before you get back to the newspaper to find that advertisement to find those * in them, let me tell you that these funds are ‘capital protection oriented funds’ and not ‘capital protection funds’. Confused?   Let us have a perspective into what they exactly are and how they work. 

Investment market around the world showing sign increase in volatility.  During that time investors are tense about their capital whether it will be in profit or they will loss. That period investors seek to bring some changes in the portfolio. Churning the portfolio reduces the risk and the loss. When market moved downward they should move to debt rather than equity. Investment in equity is high risk high returns. If investors want to invest for long term than they should go for equity, it reduces the risk. 

Looking at volatility the investor start worry about their investment whether it is saved or not. So they can go through the debt fund. In debt fund there are many categories such as FMPs, MIP and the Capital Protection Fund (CPF).  We see brief look on CPF, it is closed ended debt scheme of a mutual fund. Close ended means if you buy ones than you can’t sell it. There is locking period of 3 years. Investors can fully redeem at the end of its tenure. The redemption cheque will be dispatched to the Unit Holders within the regulatory timeline of 10 Business Days prescribed by SEBI. The Units of the Scheme will be listed on one or more recognized stock exchange. Buying or selling of Units by investors can be done from the secondary market on the stock exchange at market prices. 

Being a closed end Scheme, fund shall not repurchase the Units before the maturity of the Scheme, in terms of SEBI circular dated December 11, 2008. Investors wishing to exit may do so through stock exchange mode.

Diversification of portfolio of the fund are in 80% - 100 % in debt & 0% - 20% in equity. The fund manager invests money in both equity and fixed income instruments in a pre-determined ratio. They invest in high quality fixed income instrument that are expected to mature along with the maturity of the scheme. High quality fixed income instruments include instruments with high ratings that imply low possibility of default. This ensures that by the end of the scheme term, the money invested in these instruments grows to the original sum invested in the capital protection-oriented fund. Rest of the money is invested in equity.  This is exactly what investors want investment that promises to protect your initial investment and gives better returns than a bank fixed deposit and other guaranteed products on offer. They target the need for safety of initial investment that has so far kept conservative investors out of the Mutual Fund ambit and to provide returns attractive enough to attract them from guaranteed return products.

For instance: If investors invest Rs 2 lakhs in Capital Protection Fund with the tenure of 3 years. Fund manager will choose the instrument in which he will get around 8% returns per year. Then he will invest 80% of the money into a portfolio of such instruments. This will ensure that this money will grow to 2.04 lakh at the end of the tenure and you are assured of getting your money back. The remaining 20% of the money in this case is invested in equity. CPF invest in fixed instrument which give fix rate of returns because of this there is investor capital is protected. The performance of the CPF is depend on the fund manager ability and the right choice in the portfolio.

As we compare with other debt fund with Monthly Income Plan (MIP) and Fixed Maturity Plan (FMPs).  MIP  that pay investors dividends on monthly basis. It is an open-ended hybrid funds, investing in both equity and debt. Those who want regular income they can go through MIP Fund.

We will had a look on FMPs, is also a close ended fund, but it is not suitable for investors with a specific period of three-year time horizon. In FMPs there are short tenures of one month, three month and of year also. Such investors may not have many options other than a CPF. “FMPs, which is pure debt, closed-ended fund. Which also invest in fixed return instrument such as Commercial Papers, Certificate of Deposits and Non Banking Finance Companies. 

CPF investor can redeemed at the end of its tenure. The redemption cheque will be dispatched to the Unit Holders within the regulatory timeline of 10 Business Days prescribed by SEBI. 

Listing: The Units of the Scheme will be listed on one or more recognised stock exchange. Buying or selling of Units by investors can be done from the secondary market on the stock exchange at market prices. It may please be noted that trading in the Units over the stock exchange will be permitted in electronic form only.

Liquidity: Being a closed end Scheme, the AMC / Mutual Fund shall not repurchase the Units before the maturity of the Scheme, in terms of SEBI circular dated December 11, 2008. Investors wishing to exit may do so through stock exchange mode.

Tax Benefit:
Capital Protection Fund
Resident Investors
Mutual Fund
Tax on Dividend
NIL
Tax on income distribution to: Individual and HUF unit holders - 12.5 per cent of amount distributed Other unit holders - 20 per cent of amount distributed
Short-term capital gains
10 - 30 per cent based
on the legal status and the
total income of the investor
NIL
Long-term capital gains
20 per cent
NIL
Business income
10 - 30 per cent based on the legal status and total income of the investor
NIL

High net-worth individuals in the highest income bracket (30 per cent) can benefit from the tax rebates that all the three categories offer. Investors can get inflation indexation benefits, and they are taxed at the rate of either 10 per cent without indexation, or 20 per cent with indexation. In addition, dividends accrued from an MIP are tax free in the hands of investors.
Investor should keep in mind while investing that investing in mutual fund subject to market risk. There is no such guarantee about the returns but it is safe investment with low risk.  Those who don’t want to take any risk they can invest in such type of funds.

1 comment: