Valuation of Additional Tier 1 Bonds (“AT-1 Bonds”).

Valuation of Additional Tier 1 Bonds (“AT-1 Bonds”). https://www.taxtmi.com/circulars?id=67715 Mutual funds must value Additional Tier 1 bonds on a Yield to Call basis, consistent with NFRA's view that market practice and Ind AS 113 market based measurement support YTC. This valuation mandate is confined to valuation only; deemed maturity for other regulatory purposes and the capture of liquidity risk for perpetual bonds remains governed by clause 9.4.2 of the Master Circular. en-us Mon, 05 Aug 2024 00:00:00 +0530 Tue, 06 Aug 2024 10:46:00 +0530 TaxTMI RSS Generator Valuation of Additional Tier 1 Bonds (“AT-1 Bonds”). https://www.taxtmi.com/circulars?id=67715 Mutual funds must value Additional Tier 1 bonds on a Yield to Call basis, consistent with NFRA's view that market practice and Ind AS 113 market based measurement support YTC. This valuation mandate is confined to valuation only; deemed maturity for other regulatory purposes and the capture of liquidity risk for perpetual bonds remains governed by clause 9.4.2 of the Master Circular. Circulars SEBI Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67715