Press Release: 2023-2024/910, Dated 12.09.2023
RBI has revised directions for the classification, valuation and operation of investment portfolio of commercial banks. The directions include principle-based classification of an investment portfolio, tightening regulations around transfers to/from held to maturity (HTM) category and sales out of HTM, and inclusion of non-SLR secs. in HTM subject to the fulfilment of certain riders and symmetric recognition of gains and losses. Further, these directions would enhance reporting & disclosure quality.
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