https://www.taxtmi.com/notifications?id=130886 Amendments replace fixed FPI category references with a Board-prescribed framework, prohibit mutual fund investment in unlisted debt except government and money market instruments while allowing limited investment in unlisted non-convertible debentures subject to Board conditions, and require that all equity investments be listed or to be listed. Valuation headings are narrowed to exclude money market and debt securities and certain valuation provisions are omitted. Disclosure and accounting rules are revised to require provisioning for accrued income on below-investment-grade debt and to disclose aggregate market or fair value of below-investment-grade and defaulted securities as per Board guidelines. en-us Mon, 23 Sep 2019 00:00:00 +0530 Wed, 25 Sep 2019 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130886 Amendments replace fixed FPI category references with a Board-prescribed framework, prohibit mutual fund investment in unlisted debt except government and money market instruments while allowing limited investment in unlisted non-convertible debentures subject to Board conditions, and require that all equity investments be listed or to be listed. Valuation headings are narrowed to exclude money market and debt securities and certain valuation provisions are omitted. Disclosure and accounting rules are revised to require provisioning for accrued income on below-investment-grade debt and to disclose aggregate market or fair value of below-investment-grade and defaulted securities as per Board guidelines. Notifications SEBI Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130886