A. Introduction 360 ONE Portfolio Managers Limited (360 ONE) is a public limited company incorporated under the Companies Act, 1956 on July 19, 2011, having its Registered Office at 360 ONE Centre, Kamala City, Senapati Bapat Marg, Lower Parel, Mumbai-400 013. 360 ONE is an India-focused, global asset management firm. Our differentiated services and asset classes enable sophisticated investors to participate in India’s growth momentum. We understand the nuances that define India’s demography and demand. A disciplined and active management approach allows us to tap into India’s potential as a unique asset class for long term growth. Our deep insights of the India market enable us to create investment strategies that generate sustainable risk-adjusted returns. 360 ONE focuses on high conviction ideas. 360 ONE is registered as a Portfolio Manager under the Securities Exchange Board of India (SEBI) Regulations, 1993 with registration no. INP000005874, and is an Investment Manager to SEBI registered Alternative Investment Funds (AIFs). 360 ONE under this registration provides discretionary, non- discretionary and investment advisory services to eligible investors. 360 ONE acts as investment manager to the funds launched under 360 ONE Alternative Opportunities Fund (Category III Alternative Investment Fund). 360 ONE is a wholly-owned subsidiary of 360 ONE WAM Limited (formerly known as IIFL Wealth Management Limited). Background of 360 ONE WAM Limited 360 ONE WAM Limited (360 ONE WAM) is a private wealth management firm in India with assets under management (AUM) of $40 billion. 360 ONE WAM serves the highly specialized and sophisticated needs of high net worth and ultra-high net worth individuals, affluent families, family offices and institutional clients through a comprehensive range of tailored wealth management solutions. B. Advisory Services 360 ONE offers a range of investment related services to its clients included but not limited to the following: i. Advisory Services Under this arrangement, 360 ONE shall, for consideration, provide investment advice relating to purchase, sale or otherwise dealing in securities and advice on investment to clients or other person or group of persons. ii. Sub-Advisory Services to an Investment Manager Under this arrangement,

360 ONE shall act as sub-advisor to an investment manager who manages funds or client portfolios or provides portfolio management services. 360 ONE shall provide non-binding investment advice. iii. Portfolio Management Services a) Discretionary Portfolio Management Services – 360 ONE exercises discretion on the investments undertaken in the portfolio of securities or funds of a client pursuant to a portfolio management agreement. The choice, as well as the timings, of the investment decisions rest solely with 360 ONE. The decisions made by 360 ONE for the investments shall be final and binding on the client. b) Non-Discretionary Portfolio Management Services – under this arrangement 360 ONE manages the funds in accordance with the discretion of the Client. The Client ultimately decides on the investments. Investment Services to Alternative Investment Funds 360 ONE is an investment manager to funds launched under 360 ONE Alternative Opportunities Fund (Category III Alternative Investment Fund). Alternative Investment Funds caters to various segments and sectors such as Real Estate, Private Equity, Listed and Unlisted equity space, Debt segment etc. The total assets under management as on March 31, 2023 being managed across Alternative Investment Funds is $105.90 million. C. Restrictions for investments in securities or types of securities Portfolio Management Services and Advisory Services shall provide investment advice to clients in accordance with the investment objective, guidelines and restrictions specified in the investment mandate selected by the client. Further, clients may provide restrictions on investing in certain types of securities, and the types of securities which shall be adhered to at the time of providing investment advice. D. Wrap fee program 360 ONE does not participate in a wrap fee program. E. Asset under Management The Assets under Management under various services as on March 31, 2023 is stated here below: Assets under Management Amount in USD Million Discretionary (360 ONE Alternative Investment Funds) 105.90 Discretionary (Portfolio Management Services) 1,105.26 Non-Discretionary (Portfolio Management Services) 2,087.94 Advisory (Portfolio Management Services) 0 Total 3,299.10