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SEBI has directed that valuation of Additional Tier 1 Bonds (AT-1 Bonds) by Mutual Funds shall be based on Yield to Call, aligning with NFRA's recommendation for market-based measurement under Ind AS 113. For other purposes, deemed maturity of perpetual bonds shall continue as per existing guidelines to capture liquidity risk. The circular aims to protect investor interests and regulate securities market.
SEBI has directed that valuation of Additional Tier 1 Bonds (AT-1 Bonds) by Mutual Funds shall be based on Yield to Call, aligning with NFRA's recommendation for market-based measurement under Ind AS 113. For other purposes, deemed maturity of perpetual bonds shall continue as per existing guidelines to capture liquidity risk. The circular aims to protect investor interests and regulate securities market.
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