Mutual Fund investments are subject to market risks, read all scheme related documents carefully. UNLOCK THE FMP OPPORTUNITY LEARN MORE ON MUTUAL FUND, LOG ON TO WWW.ICICIPRUAMC.COM/INVESTCORRECTLY AN INVESTOR EDUCATION INITIATIVE BY WHO SHOULD INVEST? With the minimum investment of around 5,000, FMPs are ideal for those who: WHO SHOULD INVEST? WHAT ARE FIXED MATURITY PLANS (FMPs)? They are close-ended debt schemes that invest in any one instrument or a combination of Certificate of Deposits Commercial Papers Money Market Instruments Corporate Bonds Are risk-averse Do not want to be flippant with their savings Are looking to invest for a predetermined period Invests in instruments that mature along with the plans Managed as a passive schemes E.g. a 90-day FMP will invest in instruments that mature within this period KEY ATTRIBUTES KEY BENEFITS TENURE DETAILS Consult your financial advisor before making any investment decision. Lock-in period as per varying maturities Aims to fight volatility Aims to generate tax efficient returns Counters interest rate risk Offers indexation benefit* (one year plus FMP) Being closed-ended in nature, once the new fund offer (NFO) closes no further investments are accepted *EXPLAINING INDEXATION FMPs help risk averse investors enjoy the benefits of professional fund management and tax benefits on their investments. WITH INDEXATION WITHOUT INDEXATION Amount invested (`) 100 109.13 110.21 Yes 109.13 - 110.21 = -1.08 20.60% of Amount taxable 10.30% of Amount taxable 100 109.13 100 No 109.13 - 100 = 9.13 Indexation Benefit Available Indexed Cost* Amount Taxable (`) Tax Outgo (including of cess) Gross Value at maturity (`) (assuming 9%p.a.) 109.13 108.189 Post-tax gross value at maturity Example of FMP with maturity of 370 days (more that 1 year) * Bases on actual indexation rate prescribed by taxation authority Indices used are that of 2012-2013 and 2013-2014. This table is only to illustrate the method of calculating capital gain tax payable by an investor with or without indexation and should not be construed to be an investment or tax advice of any nature. There is no assurance or guarantee of future performance of any FMP. The calculation is based on prevailing tax laws. This is applicable only in case of resident investor. .