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Equity Savings Mutual Funds

Equity savings funds are open-ended mutual fund programs that fall under the SEBI's Hybrid category. These funds make money by investing in stocks, bonds, derivatives, and arbitrage. It is a newer financial vehicle in the Indian market, and it is thought to be safer than pure equity funds and more tax-efficient than pure debt funds.

List of Equity Savings Mutual Funds

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What are Equity Savings Funds?

Equities savings funds earn profits primarily by investing in equities, debt, and arbitrage possibilities. This last feature distinguishes them from other hybrid funds. Essentially, fund management seeks to capitalize on pricing inefficiencies in the equities market's cash and derivative components. As a result, the fund's overall stock exposure is partially hedged, lowering volatility as compared to an aggressive hybrid fund with wholly unhedged equity exposure.

Features of an Equity Savings Fund

The significant characteristics of the Equity savings scheme fund are:

  • Risk Reward Ratio

Since these funds invest in both stock and debt, they are less risky than pure equity funds. However, because the performance of the underlying instruments affects the NAV of the funds, returns might change with market fluctuations. They are well-known for providing consistent returns in the long term.

  • Allocation

According to SEBI regulations, an equity savings fund can invest in equity and debt instruments as well as arbitrage opportunities using hedging procedures. A minimum of 65% of assets must be allocated to equity, with a maximum of 10% allocated to debt securities.

How Does an Equity Savings Fund Work

Equity savings invest the total fund amount between equity funds, debt funds, and arbitrage. This scheme is a relatively new financial instrument introduced to the Indian money market. Diversification of fund investment helps to neutralize the volatility related to the stock market to quite an extent.

The investment pattern followed by Equity Savings Fund is what sets it apart from other traditional investment schemes. With ESS, approximately 30%-35% of the total investment corpus is invested in equity assets, while the rest is invested in debt income funds and arbitrages. ESS is somewhat akin to balanced funds in their operations, with an added advantage of arbitrages.

Since these funds invest in a mixture of various segments, they help to maximize returns on investments while maintaining a smart risk and reward balance. Thus, this savings scheme makes for a perfect option for conventional investors who still want to earn high returns from their investments. These are also the ideal options for individuals looking to gain capital to fulfil short-term goals in the near future.

How Should You Invest in an Equity Savings Mutual Fund?

You can invest in these funds through the AMC or even on Groww. Simply download the application from the Play Store or App Store, register and complete the KYC process. On completion, choose the funds based on your criteria and invest the sum.

Why Should You Invest Equity Savings Fund

You can invest in this scheme and take advantage of the following:

a) Reduced Volatility

With this scheme, since over 50% of the funds are distributed between debt and arbitrage holdings, they offer more stable returns than pure equity holdings. To reduce volatility, fund managers prefer using various derivative strategies. Additionally, the arbitrage portion of the fund effectively capitalizes on the inconsistency in the prices of funds in different parts of the market.

Thus, ESS is the perfect investment for those seeking stable returns.

b) Tax Efficiency

Since ESS is treated as equity funds for the purpose of taxation, the tax liability on this investment is reduced to quite an extent. If investors hold the funds for over 12 months, the returns from it below Rs. 1 Lakh are exempt from taxation.

However, investors should remember that if they redeem their gains from this fund before one year of its completion, they will be taxed at the rate of 15%.

c) Arbitrage Advantage

The arbitrage portion of these funds allows the biggest advantage as far as stable returns are concerned. Most fund houses are well versed in handling arbitrage that allows low-risk returns. Thus, these funds offer a perfect option to those looking for stable gains from their investments. 

d) Portfolio Diversification

Top equity savings funds offer a diverse investment portfolio through a single investment channel. Thus, investors do not need to analyze the performance of different funds and select one that is best suitable for their needs. They can simply invest in ESS and let asset managers handle the selection of funds.

Taxation Rules of Equity Savings Mutual Funds

With this scheme, a specific portion of the equity is considered as security to maximize the returns from an investment portfolio. Thus, this equity, along with the derivative exposure, is cumulatively considered to be equity allocations, and as a result, these funds are treated as equity assets.

Therefore, for the purposes of taxation as well, equity savings funds are treated as equity funds. Investors are thus liable for certain taxes.

The long-term capital gains from equity assets and stocks are tax-free if the quantum of gains is less than Rs. 1 Lakh. This corpus of capital gain is taxed at a rate of 10%. However, if the investor holds the funds for less than 12 months, the tax implication will be according to the short-term capital gains order, i.e., at the rate of 15%.

FAQs

Q1. What is equity savings fund?

Equity Saving Schemes (ESS) are mutual funds that invest in a mixture of shares, bonds, and arbitrage opportunities. The allocation of funds among these three asset classes may alter depending on market conditions and the fund's investment strategy. 

Q2. Who can invest in equity saving funds?

These funds can be suitable for Low-risk appetite investors and Short-term investors. 

Q3. Are equity savings scheme funds risky in nature?

Equity savings funds are less safe than debt-focused funds, but they are safer than equity plans.

Q4. What is the suitable investment horizon for equity savings funds?

A 12 to 24-month investment horizon is appropriate for equity savings scheme funds. 

Q5. What is the main benefit of investing in equity saving funds?

Equity savings funds invest in both debt and equity instruments, allowing you to diversify your portfolio and distribute risk across different asset classes.

Disclaimer - Mutual Fund investments are subject to market risks; read all scheme-related documents carefully.

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