Schedule - IV - Mandatory Disclosures in the Annual Report - Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014

SCHEDULE IV [See regulation 23(5)] MANDATORY DISCLOSURES 8 [Part-A] Mandatory Disclosures in the Annual Report (A privately placed InvIT may only disclose the items, as may be applicable to its structure and activities) 1. Investment Manager s brief report of activities of the InvIT and summary of the audited consolidated financial statements for the year of the InvIT 2. Management discussion and analysis by the directors of the Investment Manager on activities of the InvIT during the year, forecasts and future course of action 3. Brief details of all the assets of the InvIT, project-wise 4. Details of revenue during the year, project-wise from the underlying projects 5. Brief summary of the valuation as per full valuation report as at the end of the year 6. Any information or report pertaining to the specific sector or sub-sector that may be relevant for an investor to invest in units of the InvIT 7. Details of changes during the year pertaining to a. Addition and divestment of assets including the identity of the buyers or sellers, purchase or sale prices and brief details of valuation for such transactions b. Valuation of assets and NAV (as per the full valuation reports) c. Borrowings or repayment of borrowings(standalone and consolidated) d. Credit rating e. Sponsor, Investment Manager, Trustee, valuer, directors of the Trustee or Investment Manager or sponsor, etc. f. Clauses in trust deed, investment management agreement or any other agreement entered into pertaining to activities of InvIT g. Any regulatory changes that has impacted or may impact cash flows of the underlying projects h. Change in material contracts or any new risk in performance of any contract pertaining to the InvIT i. Any legal proceedings which may have significant bearing on the activities or revenues or cash flows of the InvIT j. Any other material change during the year 8. Revenue of the InvIT for the last 5 years, project-wise 9. Update on development of under-construction projects, if any 10. Details of outstanding borrowings and deferred payments of InvIT including any credit rating(s), debt maturity profile, gearing ratios of the InvIT on a consolidated and standalone basis as at the end of the year 11. The total operating expenses of the InvIT along with detailed break-up, including all fees and charges paid to the Investment Manager and any other parties, if any during the year 12. Past performance of the InvIT with respect to unit price, distributions made and yield for the last 5 years, as applicable 13. Unit price quoted on the exchange at the beginning and end of the financial year, the highest and lowest unit price and the average daily volume traded during the financial year 14. 6 [(1)] Details of all related party transactions during the year, value of which exceeds five per cent. of value of the InvIT 1 [assets] 7 [2. Details regarding the monies lent by the InvIT to the holding company or the special purpose vehicle in which it has investment in.] 15. Details of issue and buyback of units during the year, if any 16. 2 [Brief details of material and price sensitive information] 17. Brief details of material litigations and regulatory actions, 3 [ which are pending, against the InvIT, sponsor(s), Investment Manager, Project Manager(s), or any of their associates 11 [ , sponsor group(s) ] and the Trustee] if any, as at the end of the year 18. Risk factors 19. Information of the contact person of the InvIT Mandatory annexure to the annual report 1. Summary of the full valuation report 2. Auditor s report 9 [Part-B] Mandatory disclosures in the Half-yearly report (A privately placed InvIT may only disclose the items, as may be applicable to its structure and activities) 1. All details as provided above (other than clause (2) and mandatory annexures) for annual report for the previous half-year or as at the end of the half-year as applicable 2. 4 [***] 5 [Financial] statements for the half year; (Standalone and consolidated) 3. Updated valuation report by the valuer taking into account any material developments during the previous half-year 4. Any other material events during the half-year 10 [ Part -C Mandatory disclosures in the quarterly report (A privately placed InvIT may only disclose the items, as may be applicable to its structure and activities) 1. Financial statements for the quarter; (Standalone and consolidated) 2. Updated valuation report by the valuer taking into account any material developments during the previous quarter 3. Any other material events during the quarter ] *************** NOTES:- 1 Inserted by Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2016, w.e.f 30.11.2016 2 Substituted for Brief report on corporate governance by Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2016, w.e.f 30.11.2016 3 Substituted for whether completed or pending, against the InvIT, sponsor(s), Investment Manager, Trustee or any of their associates, by Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2016, w.e.f 30.11.2016 4 Omitted Audited by Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2016, w.e.f 30.11.2016 5 Substituted for financial by Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2016, w.e.f 30.11.2016 6 Clause numbered by the Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2017 , w.e.f. 15.12.2017 7 Inserted by the Securities and Exchange Board of India (Infrastructure Investment Trusts) (Amendment) Regulations, 2017 , w.e.f. 15.12.2017 8. Inserted vide NOTIFICATION No. SEBI/LAD-NRO/GN/2019/10 dated 22-04-2019 9. Inserted vide NOTIFICATION No. SEBI/LAD-NRO/GN/2019/10 dated 22-04-2019 10. Inserted vide NOTIFICATION No. SEBI/LAD-NRO/GN/2019/10 dated 22-04-2019 11. Inserted vide Notification No. SEBI/LAD-NRO/GN/2023/145 dated 16-08-2023