https://www.taxtmi.com/news?id=22772 Banks availing TLTRO funds must maintain specified securities in their HTM book equal to the amount received until maturity; such securities are to be fresh acquisitions above pre-existing holdings and may remain in HTM until maturity. If classified as AFS/HFT at acquisition they cannot later be moved to HTM and must be separately identified. Deployment windows and market-source limits apply, with an incremental interest penalty for undeployed funds, and certain tranches impose issuer concentration caps that are tranche-specific. en-us Wed, 22 Apr 2020 11:17:10 +0530 Wed, 22 Apr 2020 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=22772 Banks availing TLTRO funds must maintain specified securities in their HTM book equal to the amount received until maturity; such securities are to be fresh acquisitions above pre-existing holdings and may remain in HTM until maturity. If classified as AFS/HFT at acquisition they cannot later be moved to HTM and must be separately identified. Deployment windows and market-source limits apply, with an incremental interest penalty for undeployed funds, and certain tranches impose issuer concentration caps that are tranche-specific. News - Wed, 22 Apr 2020 11:17:10 +0530 https://www.taxtmi.com/news?id=22772