Master Direction - Classification, Valuation and Operation of Investment Portfolio of Commercial Banks (Directions), 2023

This article includes the following key pointers:

  1. Introduction
  2. Definitions and key terms
  3. Classification
  4. Initial recognition
  5. Subsequent measurement
  6. Reclassification
  7. Transition and repeal provision
  8. Conclusion

Read more at: https://taxguru.in/rbi/analysis-rbi-master-direction-banks-investment-portfolios.html

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