Reserve Bank of India (Classification, Valuation and Operation of Investment Portfolio of Commercial Banks) Directions, 2023

Question 1

Banks shall classify their entire investment portfolio under how many categories and name them?

Answer 1

Held to Maturity (HTM), Available for Sale (AFS) and Fair Value through Profit and Loss (FVTPL)

Question 2

………………… shall be a separate investment subcategory within FVTPL

Answer 2

Held for Trading (HFT)