___________________________________________________________ Firm Description Invesco Asset Management (India) Pvt. Ltd. (“IAMI”/“AMC”), is a company incorporated under the Companies Act, 1956 and approved by the Securities and Exchange Board of India (“SEBI”) to act as the Asset Management Company for the schemes of Invesco Mutual Fund. Each scheme has a separate offering document, defined investment objective investment pattern and balance sheet. As of March 31, 2023, Invesco Mutual Fund had 37 schemes. Invesco Mutual Fund is registered with SEBI under SEBI (Mutual Funds) Regulations 1996 (‘the Regulations’) pursuant to registration no. MF/045/06/01 dated May 5, 2016. The original date of registration of Invesco Mutual Fund with SEBI was July 24, 2006 and the IAMI has been acting as investment manager to Invesco Mutual Fund since July 24, 2006. IAMI is also registered with SEBI as a Portfolio Manager pursuant to registration no. PM/INP000005273 dated August 19, 2019 under SEBI (Portfolio Managers) Regulations, 2020. IAMI has been acting as a Portfolio Manager since December 21, 2009 and managing segregated mandates for clients since that time. IAMI also provides non-binding, non-exclusive, non-discretionary advisory services to Offshore Funds under its Portfolio Management Services platform. Previously, IAMI was a joint venture between Religare Securities Limited (“RSL”) and Invesco Hong Kong Limited (“Invesco HK”) with RSL holding 45.31%, RGAM Investment Advisers Private Limited (‘RGAM’) holding 5.69% and Invesco HK holding 49% of the share capital of IAMI. Pursuant to the agreement entered between RSL, Invesco HK and others, there was a change in the controlling interest of IAMI whereby Invesco HK and Invesco Asset Management Pacific Limited acquired the remaining 51% of the total share capital of IAMI (on a fully diluted basis) from the existing shareholders. As a result of this acquisition, RSL and RGAM ceased to be the shareholders of IAMI on April 7, 2016. Pursuant to change in the controlling interest, IAMI became 100% subsidiary of Invesco HK and Invesco Asset Management Pacific Limited which are indirect subsidiaries of Invesco Ltd., their ultimate parent company. Further, the share held by Invesco Asset Management Pacific Limited was transferred to Invesco Singapore Pte Limited on March 31, 2017. ______________________________________________________ Principal Owners Invesco HK and Invesco Singapore Pte Limited are joint owners of IAMI; Invesco Ltd. is their ultimate parent company. Invesco Ltd. is a publicly owned company whose shares are listed on the New York Stock Exchange under the symbol IVZ and is a constituent of the S&P 500. ___________________________________________________________ Advisory Services Currently, IAMI is acting as an investment manager to schemes of Invesco Mutual Fund. Each scheme has a separate offer document, defined investment objective, investment pattern and investment strategies. The type of instruments in which the schemes may invest, inter-alia, include equities, derivatives, bonds, debentures, government securities, money market instruments as well as physical gold of 995 purity. The investments by each scheme would be as per its investment objective and asset allocation pattern. All the investment decisions in respect of each scheme are made by IAMI in line with the offer document of the respective scheme(s) and within the permissible limits as per the Regulations. In addition to managing the Mutual Fund schemes, IAMI also issues periodical materials about scheme performance which IAMI manages as well as market views. Further, IAMI manages portfolios for clients under segregated mandates and provides non- binding, non-exclusive, non-discretionary advisory services to investment managers of offshore funds under its Portfolio Management Services platform. In case of advisory mandates, the investment decisions are made by the investment manager of the respective offshore funds and IAMI’s role is only to provide non-discretionary, non-binding investment advice. As of March 31, 2023, IAMI managed approximately $ 6.38 billion in assets for Mutual Funds, segregated mandates and advisory mandates. IAMI managed approximately $ 5.43 billion on a discretionary basis and $ 0.95 billion on a non-discretionary basis. __________________________________________________________ Tailored Relationships The investment objectives, asset allocation patterns and investment strategies of Invesco Mutual Funds schemes are mentioned in the respective offering documents. Before launch, each scheme requires prior approval

from the Board of Invesco Trustee Private Limited (“ITPL”) (Trustees to Invesco Mutual Fund) and SEBI. At the time of approving the offer document, SEBI may impose restrictions on investing in certain securities or type of securities. After SEBI approval, IAMI is required to manage each scheme as per the mandate mentioned in the offer document and cannot deviate in any manner. The investment management agreement between IAMI and ITPL also prescribes obligations, roles and responsibilities on IAMI and ITPL. In case of segregated mandates, the goals and objectives for each client are documented in the Disclosure Document. The segregated mandates could be either discretionary or non- discretionary. In case of discretionary mandate, while IAMI has complete discretion with respect to investment decisions, the client can impose restrictions on investing in certain securities or type of securities. In case of non-discretionary mandate, the role of IAMI is to provide non- binding recommendations and the investment decision ultimately lies with investor/client. In case of non-binding, non-exclusive, non-discretionary advisory services the goals and objectives for each client are documented in the advisory agreements. __________________________________________________________ Types of Agreements The following agreements define the typical client relationships: Investment Management Agreement (for Invesco Mutual Fund) ITPL and IAMI, with the prior approval of SEBI, have entered into an Investment Management Agreement on April 27, 2006, as amended by first amendment dated March 28, 2013. The Investment Management Agreement contains clauses as mentioned in the Fourth Schedule of the Regulations and other clauses necessary for the purpose of entrusting investment management of Invesco Mutual Fund. This represents the management of mutual funds which are distributed outside the U.S., usually distributed through major financial institutions, including retail and private banks, financial consultants, independent financial advisors. Investments mainly include equities (stocks), debt, government securities, money market instruments, short term deposits with banks, cash & cash equivalents and financial derivative instruments. IAMI is entitled to charge an investment management and advisory fees including other recurring expenses as a percentage of daily net assets within regulatory limits. Portfolio Management Agreement (for Segregated Mandates) Under the segregated mandates, IAMI enters into a PMS Agreement with each client. (Note: PMS Agreement means agreement executed between the Portfolio Manager and its Clients in terms of Regulation 22 and Schedule IV of SEBI (Portfolio Managers) Regulations, 2020.) Investments mainly include equities (stocks), debt, government securities, money market instruments, short term deposits with banks, cash & cash equivalents and financial derivative instruments as specified in the Disclosure Document. These services are provided for a fee which can be in nature of fixed management fees and/or performance linked management based fees. Advisory Service Agreement (for non-binding, non-exclusive, non-discretionary advisory services) Some of the IAMI’s clients enter into non-binding and non-discretionary investment advisory agreements with IAMI to obtain IAMI’s advice and investment expertise regarding Indian securities. The scope of work and fee for an advisory service agreement is provided to the client in writing prior to the start of the relationship. These services will be furnished for a fee which may be based on the value of assets under advice and complexity of the advisory mandate, and is subject to negotiation. IAMI also provides advisory services to affiliated entities under the common ownership of Invesco Ltd. ___________________________________________________________ Termination of Agreements Investment Management Agreement with ITPL IAMI can request ITPL to terminate the assignment of an asset management company at any time. However, such termination shall become effective only after ITPL has accepted the termination of an assignment and communicated their decision in writing to IAMI. Portfolio Management Agreement (for Segregated Mandates) / Advisory Agreement (for non- discretionary advice) Investment advisory services/PMS agreements generally may be terminated by either party upon prior written notice. Upon termination, fees and expenses as mentioned in the agreement/fee schedule (signed by the client) will be charged to the client.