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of <h1>SEBI Mutual Funds Regulations 1996: Mark to Market Investments, Dividend Recognition, and Fair Value for Real Estate Funds</h1> The Securities and Exchange Board of India (Mutual Funds) Regulations, 1996, outlines accounting policies and standards for mutual funds. Investments must be marked to market and recorded at market value in financial statements, with unrealized gains excluded from distributable income. Dividend income is recognized based on the ex-dividend date, and interest is accrued daily. Transactions are recorded on the trade date, and the weighted average cost method is used for calculating holding costs. Real estate mutual funds must value assets at fair value, with gains or losses recognized in the Revenue Account. Derecognition occurs upon disposal or withdrawal from use.
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