BY K.

Nishanth

y HELD TO MATURITY y HELD FOR TRADING y AVAILABLE FOR SALE

y General principles y HTM y HFT y AFS

y Valuation principles are y HFT y HFA y AFS y Portfolio Valuation

y y y y y y y y y y y y y y y y

G-Secs T-bills State Government securities Other SLR securities Valuation of corporate and Bank/FI bonds Bonds with simultaneous call/put option MIBOR-linked bonds Tax-free bonds Capital indexed bonds Priority sector bonds Securitized debt Preference shares Equity shares Mutual funds Commercial papers/certificate of deposits Valuation of swaps