https://www.taxtmi.com/notifications?id=128706 The amendment revises valuation, concentration and disclosure rules under the SEBI (Mutual Funds) Regulations, 1996: it substitutes a prior numerical threshold from sixty to thirty, mandates valuation of thinly traded securities per Board guidelines, caps aggregate illiquid securities at 15% of scheme assets with prescribed valuation for excess, requires provisioning for accrued but unpaid investment income per guidelines, and requires balance sheets to disclose aggregate carrying and market value of non-performing investments defined by absence of dividend or interest for the guideline-specified period. en-us Tue, 23 Jan 2001 00:00:00 +0530 Wed, 27 Feb 2019 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=128706 The amendment revises valuation, concentration and disclosure rules under the SEBI (Mutual Funds) Regulations, 1996: it substitutes a prior numerical threshold from sixty to thirty, mandates valuation of thinly traded securities per Board guidelines, caps aggregate illiquid securities at 15% of scheme assets with prescribed valuation for excess, requires provisioning for accrued but unpaid investment income per guidelines, and requires balance sheets to disclose aggregate carrying and market value of non-performing investments defined by absence of dividend or interest for the guideline-specified period. Notifications SEBI Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/notifications?id=128706